<SEC-DOCUMENT>0001171843-26-004360.txt : 20260629
<SEC-HEADER>0001171843-26-004360.hdr.sgml : 20260629
<ACCEPTANCE-DATETIME>20260629164856
ACCESSION NUMBER:		0001171843-26-004360
CONFORMED SUBMISSION TYPE:	20-F
PUBLIC DOCUMENT COUNT:		139
CONFORMED PERIOD OF REPORT:	20260331
FILED AS OF DATE:		20260629
DATE AS OF CHANGE:		20260629

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Bluemount Holdings Ltd
		CENTRAL INDEX KEY:			0002027815
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		ORGANIZATION NAME:           	02 Finance
		EIN:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		20-F
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-42739
		FILM NUMBER:		261136514

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		ROOM 1007, CAPITAL CENTRE
		STREET 2:		151 GLOUCESTER ROAD
		CITY:			WANCHAI
		PROVINCE COUNTRY:   	K3
		ZIP:			0000
		BUSINESS PHONE:		(852)97172429

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		ROOM 1007, CAPITAL CENTRE
		STREET 2:		151 GLOUCESTER ROAD
		CITY:			WANCHAI
		PROVINCE COUNTRY:   	K3
		ZIP:			0000
</SEC-HEADER>
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<TYPE>20-F
<SEQUENCE>1
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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"><b>UNITED <span style="letter-spacing: -0.1pt">STATES</span></b></p>

<p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; line-height: 103%; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="margin: 0pt 182.6pt 0pt 183.3pt; font-size: 10pt; line-height: 103%; text-align: center"><b>WASHINGTON, D.C. 20549</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"><b>FORM <span id="xdx_904_edei--DocumentType_c20250401__20260331_zCk6q7VXixRg"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000014" name="dei:DocumentType">20-F</ix:nonNumeric></span><span style="letter-spacing: -0.5pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <span id="xdx_905_edei--DocumentRegistrationStatement_c20250401__20260331_zenFyiqio6Pk"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt:booleanfalse" id="Fact000015" name="dei:DocumentRegistrationStatement">&#9744;</ix:nonNumeric></span>
<b>REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934</b></p>

<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><b>&#160;</b></p>

<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><b><span style="letter-spacing: -0.3pt">OR</span></b></p>

<p style="margin: 0pt 0 0pt 89.6pt; font-size: 10pt">&#160;</p>

<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span id="xdx_90A_edei--DocumentAnnualReport_c20250401__20260331_z2WE0Xlhiap"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt:booleantrue" id="Fact000016" name="dei:DocumentAnnualReport">&#9746;</ix:nonNumeric></span>
<b>ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF <span style="letter-spacing: -0.2pt">1934</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><b>For the fiscal year ended <span id="xdx_90D_edei--DocumentPeriodEndDate_c20250401__20260331_zVoRwPNw1gZe"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt:datemonthdayyearen" id="Fact000017" name="dei:DocumentPeriodEndDate"><span id="xdx_90A_edei--CurrentFiscalYearEndDate_c20250401__20260331_zrpxWNGBugNb"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt:datemonthdayen" id="Fact000018" name="dei:CurrentFiscalYearEndDate">March
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<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><b><span style="letter-spacing: -0.3pt">OR</span></b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span id="xdx_907_edei--DocumentTransitionReport_c20250401__20260331_zD5RjPu6cDig"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt:booleanfalse" id="Fact000019" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span>
<b>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><b>&#160;</b></p>

<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><b><span style="letter-spacing: -0.3pt">OR</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <span id="xdx_90A_edei--DocumentShellCompanyReport_c20250401__20260331_zDZYakxn7sC6"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt:booleanfalse" id="Fact000020" name="dei:DocumentShellCompanyReport">&#9744;</ix:nonNumeric></span>
<b>SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF <span style="letter-spacing: -0.2pt">1934</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">Date of event requiring this shell company <span style="letter-spacing: -0.1pt">report</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 2.4pt; font-size: 10pt; text-align: center"><b>For the transition period from __________ to __________</b></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.55pt; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 14pt"><span id="xdx_90F_edei--EntityRegistrantName_c20250401__20260331_z4YpNIZkitSb"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000022" name="dei:EntityRegistrantName">BLUEMOUNT
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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">(<b>Exact Name of Registrant as Specified in its <span style="letter-spacing: -0.1pt">Charter</span></b><span style="letter-spacing: -0.1pt">)</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">______________________________</p>

<p style="margin: 0pt 0">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; font-size: 10pt; border-collapse: collapse">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 227.4pt 0pt 228.1pt; font-size: 10pt; line-height: 103%; text-align: center"><b><span id="xdx_902_edei--EntityAddressAddressLine1_c20250401__20260331_zaJq4Ms6GUCe"><span id="xdx_901_edei--EntityAddressAddressLine1_c20250401__20260331__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zf0ZkG8ICofh"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000024" name="dei:EntityAddressAddressLine1"><ix:nonNumeric contextRef="From2025-04-012026-03-31_dei_BusinessContactMember" id="Fact000025" name="dei:EntityAddressAddressLine1">Room
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<p style="margin: 0pt 182.6pt 0pt 183.25pt; font-size: 10pt; line-height: 103%; text-align: center">(Address, including zip code, and
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<p style="margin: 0pt 182.6pt 0pt 183.25pt; font-size: 10pt; line-height: 103%; text-align: center">area code, of Registrant&#8217;s principal
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;<span id="xdx_90E_edei--EntityAddressPostalZipCode_c20250401__20260331_z8AmAL9P0tp1"><span id="xdx_90B_edei--EntityAddressPostalZipCode_c20250401__20260331__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_z85UxJygO9Ra" style="display: none"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000037" name="dei:EntityAddressPostalZipCode"><ix:nonNumeric contextRef="From2025-04-012026-03-31_dei_BusinessContactMember" id="Fact000038" name="dei:EntityAddressPostalZipCode">00000</ix:nonNumeric></ix:nonNumeric></span></span></p>

<!-- Field: Page; Sequence: 1 -->
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    <!-- Field: /Page -->

<p style="margin: 0pt 0">&#160;</p>

<p style="margin: 0pt 0 0pt 0.55pt; font-size: 10pt; text-align: center"><b>Securities registered or to be registered pursuant to Section
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<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
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    <td style="border-bottom: Black 1pt solid; width: 32%; font-size: 10pt; text-align: center"><b>Name of each exchange on which registered</b></td></tr>
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<p style="margin: 0pt 0.9pt 0pt 70.2pt; font-size: 10pt; line-height: 103%; text-indent: -70.25pt">&#160;</p>

<p style="margin: 0pt 0.9pt 0pt 70.2pt; font-size: 10pt; line-height: 103%; text-indent: -70.25pt"><b><span style="letter-spacing: -0.2pt"></span></b></p>

<p style="margin: 0pt 0.9pt 0pt 70.2pt; font-size: 10pt; line-height: 103%; text-indent: -70.25pt"><b><span style="letter-spacing: -0.2pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b></b></p>

<p style="margin: 0pt 0 0pt 0.55pt; font-size: 10pt; text-align: center">Securities registered or to be registered pursuant to Section
12(g) of the <span style="letter-spacing: -0.2pt">Act.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"><span style="letter-spacing: -0.2pt"><b>None</b></span></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">(Title of <span style="letter-spacing: -0.1pt">Class)</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.55pt; font-size: 10pt; text-align: center">Securities for which there is a reporting obligation pursuant
to Section 15(d) of the <span style="letter-spacing: -0.2pt">Act.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"><span style="letter-spacing: -0.2pt"><b>None</b></span></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">(Title of <span style="letter-spacing: -0.1pt">Class)</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 48.75pt 0pt 0pt; font-size: 10pt">Indicate the number of outstanding shares of each of the issuer&#8217;s classes
of capital or common stock as of the close of the period covered by the annual report.</p>

<p style="margin: 0pt 48.75pt 0pt 0pt; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 48.75pt 0pt 0pt; font-size: 10pt">An aggregate of <span id="xdx_908_edei--EntityCommonStockSharesOutstanding_iI_c20260331_zyv3IYy5x4Sf"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2026-03-31" id="Fact000042" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">25,000,000</ix:nonFraction>
</span>Class B Ordinary Shares issued and outstanding as of March 31, 2026.</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 9.2pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 9.2pt">Indicate by check mark if the registrant is a well-known seasoned
issuer, as defined in Rule 405 of the Securities <span style="letter-spacing: -0.2pt">Act.</span></p>

<p style="margin: 0pt; text-align: right; font-size: 10pt; text-indent: 0pt">Yes &#9744; <span id="xdx_90D_edei--EntityWellKnownSeasonedIssuer_c20250401__20260331_z0K7DT6Lf2ul"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000043" name="dei:EntityWellKnownSeasonedIssuer">No</ix:nonNumeric></span>
<span style="letter-spacing: -0.5pt">&#9746;</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 103%">If this report is an annual or transition report, indicate by check
mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.</p>

<p style="margin: 0pt; text-align: right; font-size: 10pt; text-indent: 0pt">Yes &#9744; <span id="xdx_90E_edei--EntityVoluntaryFilers_c20250401__20260331_zPBT2OXricUj"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000044" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric></span>
<span style="letter-spacing: -0.5pt">&#9746;</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Note - Checking the box above will not
relieve any registrant required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 from their obligations
under those Sections.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days.</p>

<p style="margin: 0pt; text-align: right; font-size: 10pt; text-indent: 0pt"><span id="xdx_903_edei--EntityCurrentReportingStatus_c20250401__20260331_zxvEds5WP7fb"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000045" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span>
&#9746; No <span style="letter-spacing: -0.5pt">&#9744;</span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 103%">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 103%">Indicate by check mark whether the registrant has submitted electronically
every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (&#167;232.405 of this chapter) during the
preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p>

<p style="margin: 0pt; text-align: right; font-size: 10pt; text-indent: 0pt"><span id="xdx_90C_edei--EntityInteractiveDataCurrent_c20250401__20260331_zO3wD4nrgqx1"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000046" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span>
&#9746; No <span style="letter-spacing: -0.5pt">&#9744;</span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See definition of &#8220;large accelerated filer,&#8221;
&#8220;accelerated filer,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="width: 25%; font-size: 10pt; text-align: left; padding-left: 0pt">Large accelerated filer</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 24%; font-size: 10pt">&#9744;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 24%; font-size: 10pt; text-align: left">Accelerated filer</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 24%; font-size: 10pt">&#9744;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: left; padding-left: 0pt"><span id="xdx_907_edei--EntityFilerCategory_c20250401__20260331_zH1zTldScvW5"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt-sec:entityfilercategoryen" id="Fact000047" name="dei:EntityFilerCategory">Non-accelerated
        filer</ix:nonNumeric></span></td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#9746;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">Emerging growth company</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt"><span id="xdx_907_edei--EntityEmergingGrowthCompany_c20250401__20260331_zEhrz2K1Nm01"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt:booleantrue" id="Fact000048" name="dei:EntityEmergingGrowthCompany">&#9746;</ix:nonNumeric></span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 105%">If an emerging growth company that prepares its financial statements
in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.<span id="xdx_907_edei--EntityExTransitionPeriod_c20250401__20260331_z8Hq77bNomHk">
<ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt:booleanfalse" id="Fact000049" name="dei:EntityExTransitionPeriod">&#9744;</ix:nonNumeric></span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 105%">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 17.3pt"/>
    <td style="width: 0.5in">*</td>
    <td style="padding-right: 14.6pt">The term &#8220;new or revised financial accounting standard&#8221; refers to any update issued by the Financial
        Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 105%">Indicate by check mark whether the registrant has filed a report
on and attestation to its management&#8217;s assessment of the effectiveness of its internal control over financial reporting under Section
404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.
<span id="xdx_90A_edei--IcfrAuditorAttestationFlag_c20250401__20260331_zomG4GQddIL1"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt:booleanfalse" id="Fact000050" name="dei:IcfrAuditorAttestationFlag">&#9744;</ix:nonNumeric></span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 105%">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 105%">If securities are registered pursuant to Section 12(b) of the Act,
indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to
previously issued financial statements. <span id="xdx_904_edei--DocumentFinStmtErrorCorrectionFlag_c20250401__20260331_znS9ojurGvki" title="Document Financial Statement Error Correction Flag"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt:booleanfalse" id="Fact000052" name="dei:DocumentFinStmtErrorCorrectionFlag">&#9744;</ix:nonNumeric></span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 105%">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; text-align: justify; font-size: 10pt; line-height: 105%">Indicate by check mark whether any of those
error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant&#8217;s
executive officers during the relevant recovery period pursuant to &#167;240.10D-1(b). &#9744;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Indicate by check mark which basis of accounting the registrant has used to prepare
the financial statements included in this <span style="letter-spacing: -0.1pt">filing:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="vertical-align: top; width: 33%; font-size: 10pt; text-align: left; text-indent: 0pt; padding-left: 0pt">U.S. GAAP &#9744;</td>
    <td style="vertical-align: top; width: 34%; font-size: 10pt; text-align: center"><span id="xdx_908_edei--DocumentAccountingStandard_c20250401__20260331_ziPu4ALc2qea"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000053" name="dei:DocumentAccountingStandard">International Financial Reporting Standards</ix:nonNumeric></span> as issued by the International Accounting Standards Board &#9746;</td>
    <td style="vertical-align: top; width: 33%; font-size: 10pt; text-align: right">Other &#9744;</td></tr>
  </table>

<p style="margin: 0pt 50.6pt 0pt 216.4pt; font-size: 10pt; line-height: 92%; text-indent: -201.15pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 17.3pt"/>
    <td style="width: 0.5in">*</td>
    <td style="padding-right: 14.6pt">If &#8220;Other&#8221; has been checked in response to the previous question, indicate by check mark which
        financial statement item the registrant has elected to follow. Item <span style="letter-spacing: -0.25pt">17</span> &#9744; Item 18 &#9744;</td></tr>
  </table>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">If this is an annual report, indicate by check mark whether the registrant is a shell
company (as defined in Rule 12b-2 of the Exchange Act). Yes &#9744; <span id="xdx_905_edei--EntityShellCompany_c20250401__20260331_zBBFebibP6Yg"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt:booleanfalse" id="Fact000054" name="dei:EntityShellCompany">No</ix:nonNumeric></span>
<span style="letter-spacing: -0.5pt">&#9746;</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt">Contents</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
  <tr style="vertical-align: top">
    <td style="width: 84%; padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.1pt"><a href="#intro">INTRODUCTION</a></span></td>
    <td style="width: 16%; text-align: right"><span style="font-size: 10pt; letter-spacing: -0.5pt"><a href="#intro">5</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1">Part I</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.5pt"><a href="#p1">8</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1i1">Item 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.5pt"><a href="#p1i1">8</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1i2">Item 2. OFFER STATISTICS AND EXPECTED TIMETABLE</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.5pt"><a href="#p1i2">8</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1i3">Item 3. KEY INFORMATION</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.5pt"><a href="#p1i3">8</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1i4">Item 4. INFORMATION ON THE COMPANY</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p1i4">34</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1i4a">Item 4A. UNRESOLVED STAFF COMMENTS</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p1i4a">39</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1i5">Item 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p1i5">39</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1i6">Item 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p1i6">50</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1i7">Item 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p1i7">56</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1i8">Item 8. FINANCIAL INFORMATION</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p1i8">57</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1i9">Item 9. THE OFFER AND LISTING</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p1i9">58</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1i10">Item 10. ADDITIONAL INFORMATION</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p1i10">59</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.1pt"><a href="#p1i11">Item 11. QUANTITATIVE AND QUALITATIVE
        DISCLOSURES ABOUT MARKET RISK</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p1i11">69</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p1i12">Item 12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p1i12">69</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p2">Part II</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p2">70</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p2i13">Item 13. DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p2i13">70</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p2i14">Item 14. MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS
        AND USE OF PROCEEDS</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p2i14">70</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p2i15">Item 15. CONTROLS AND PROCEDURES</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p2i15">70</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p2i16">Item 16. [RESERVED]</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p2i16">71</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p3">Part III</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p3">74</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p3i17">Item 17. FINANCIAL STATEMENTS</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p3i17">74</a></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt"><a href="#p3i18">Item 18. FINANCIAL STATEMENTS</a></span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 10pt; letter-spacing: -0.25pt"><a href="#p3i18">74</a></span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"><span style="letter-spacing: -0.1pt"><span id="intro"></span><b>INTRODUCTION</b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 280.7pt 0pt 0; font-size: 10pt; text-align: left">In this annual report on Form 20-F, unless the context otherwise
requires, references <span style="letter-spacing: -0.25pt">to:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="text-align: justify; padding-right: 14.6pt">&#8220;B2C&#8221; means &#8220;business to consumer&#8221; and refers to business or
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td>&#8220;B2C Merchandise Business&#8221; means our merchandise sales business which we sell authentic luxury goods to <span style="letter-spacing: -0.1pt">buyers;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="text-align: justify; padding-right: 14.6pt">&#8220;BSS&#8221; refers to the Broker Supplied System, being a front office solution
        either developed in-house by the Stock Exchange Participant or a third-party software package acquired from commercial vendors, enabling
        the Stock Exchange Participant to connect its trading facilities to the Open Gateway to conduct trading;</td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
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    <td>&#8220;CFA Code&#8221; refers to the CFA Institute Code of ethics and Standards of Professional <span style="letter-spacing: -0.1pt">Conduct;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
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    <td>&#8220;Class A Ordinary Shares&#8221; refers to the Class A ordinary shares, par value $0.0001 per share, of Bluemount Holdings <span style="letter-spacing: -0.1pt">Limited;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="text-align: justify; padding-right: 14.6pt">&#8220;Class B Ordinary Shares&#8221; refers to the Class B ordinary shares, par value
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
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    <td>&#8220;Code of Conduct&#8221; refers to the Code of Conduct for Persons Licensed by or Registered with the <span style="letter-spacing: -0.1pt">HKSFC;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>&#8220;GEM Listing Rules&#8221; refers to the Rules Governing the Listing of Securities on GEM, as amended, supplemented or otherwise
        modified from time to <span style="letter-spacing: -0.1pt">time.</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td>&#8220;HKD&#8221;, &#8220;HK$&#8221; or &#8220;HK Dollar&#8221; refers the legal currency of Hong <span style="letter-spacing: -0.1pt">Kong;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td style="text-align: justify; padding-right: 14.6pt">&#8220;Hong Kong laws&#8221; refers to all applicable laws, statutes, rules, regulations,
        ordinances and other pronouncements having the binding effect of law in Hong <span style="letter-spacing: -0.1pt">Kong;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>&#8220;Hong Kong&#8221; refers to the Hong Kong Special Administrative Region of the People&#8217;s Republic of <span style="letter-spacing: -0.1pt">China;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>&#8220;HKSCC&#8221; refers to the Hong Kong Securities Clearing Company <span style="letter-spacing: -0.1pt">Limited;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>&#8220;HKSFC&#8221; refers to the Securities and Futures Commission of Hong <span style="letter-spacing: -0.2pt">Kong;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td style="text-align: justify; padding-right: 14.6pt">&#8220;Listing Rules&#8221; refers to the Rules Governing the Listing of Securities
        on the Stock Exchange of Hong Kong, as amended, supplemented or otherwise modified from time to time.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>&#8220;mainland China&#8221; refers to the mainland of the People&#8217;s Republic of China, which excludes Hong Kong, Macau and <span style="letter-spacing: -0.1pt">Taiwan;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
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    <td style="text-align: justify; padding-right: 14.6pt">&#8220;PRC government&#8221; or &#8220;PRC authorities&#8221;, or variations of such
        words or similar expressions, refer to the central, provincial, and local governments of all levels in mainland China, including regulatory
        and administrative authorities, agencies and commissions, or any court, tribunal or any other judicial or arbitral body in mainland China;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>&#8220;PRC laws&#8221; refers to all applicable laws, statutes, rules, regulations, ordinances and other pronouncements having the binding
        effect of law in mainland <span style="letter-spacing: -0.1pt">China;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>&#8220;RMB&#8221; or &#8220;Renminbi&#8221; refers to the legal currency of mainland <span style="letter-spacing: -0.1pt">China;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 285.6pt 0pt 0; font-size: 10pt; text-align: right">&#160;</p>

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    <td>&#8220;Stock Exchange&#8221; refers to the Stock Exchange of Hong Kong <span style="letter-spacing: -0.1pt">Limited;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="padding-right: 14.6pt">&#8220;shares&#8221;, &#8220;Shares&#8221;, or &#8220;Ordinary Shares&#8221; refer to the Class A ordinary
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="padding-right: 14.6pt">&#8220;we&#8221;, &#8220;us&#8221;, the &#8220;Company&#8221;, or &#8220;Bluemount Cayman&#8221; in this
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Bluemount Cayman is a holding company with
all operations conducted in Hong Kong through its Operating Subsidiaries. The Operating Subsidiaries&#8217; reporting currency is HK$.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our reporting currency and our functional
currency is HK$. This annual report contains translations of HK$ amounts into US$ at specific rates solely for the convenience of the
reader. Unless otherwise noted, all translations from HK$ to US$ in this annual report were made at a rate of HK$7.80 to US$1.00. We make
no representation that any HK$ could have been, or could be, converted into US$, as the case may be, at any particular rate, at the rates
state below, or at all. On March 31, 2026, the exchange rate was HK$7.80 to US$1.00. Any discrepancies in any table between totals and
sums of the amounts listed are due to rounding.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt; font-size: 10pt; text-align: center"><span style="letter-spacing: -0.1pt"><b>FORWARD-LOOKING STATEMENTS</b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">This annual report contains forward-looking
statements that reflect our current expectations and views of future events. The forward-looking statements are contained principally
in &#8220;Item 3. Key Information&#8212;D. Risk Factors,&#8221; &#8220;Item 4. Information on the Company&#8212;B. Business Overview,&#8221;
and &#8220;Item 5. Operating and Financial Review and Prospects.&#8221; These forward-looking statements are made under the &#8220;safe-harbor&#8221;
provisions of the U.S. Private Securities Litigation Reform Act of 1995. Known and unknown risks, uncertainties and other factors, including
those listed under &#8220;Item 3. Key Information&#8212;D. Risk Factors,&#8221; may cause our actual results, performance, or achievements
to be materially different from those expressed or implied by the forward-looking statements.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The words &#8220;may,&#8221; &#8220;might,&#8221;
&#8220;will,&#8221; &#8220;could,&#8221; &#8220;would,&#8221; &#8220;should,&#8221; &#8220;expect,&#8221; &#8220;intend,&#8221; &#8220;plan,&#8221;
&#8220;goal,&#8221; &#8220;objective,&#8221; &#8220;anticipate,&#8221; &#8220;believe,&#8221; &#8220;estimate,&#8221; &#8220;predict,&#8221;
&#8220;potential,&#8221; &#8220;continue&#8221; and &#8220;ongoing,&#8221; or the negative of these terms, similar expressions or other
comparable terminology intended to identify statements about the future. We have based these forward-looking statements largely on our
current expectations and projections about future events that we believe may affect our financial condition, results of operations, business
strategy, and financial needs. These forward-looking statements include statements relating to:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>our goals and growth <span style="letter-spacing: -0.1pt">strategies</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>our future business development, financial condition and results of <span style="letter-spacing: -0.1pt">operation;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>our expectations regarding demand for and market acceptance of our <span style="letter-spacing: -0.1pt">services;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>our expectations regarding our relationships with our investors and <span style="letter-spacing: -0.1pt">borrowers;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>competition in our <span style="letter-spacing: -0.1pt">industry;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>relevant government policies, laws and regulations relating to our <span style="letter-spacing: -0.1pt">industry;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>continued market acceptance of our services and <span style="letter-spacing: -0.1pt">products;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>protection of our intellectual property <span style="letter-spacing: -0.1pt">rights;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>changes in the laws that affect our <span style="letter-spacing: -0.1pt">operations;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>fluctuations in operating <span style="letter-spacing: -0.1pt">results;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>inflation and fluctuations in foreign currency exchange <span style="letter-spacing: -0.1pt">rates;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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    <td>dependence on our senior management and key <span style="letter-spacing: -0.1pt">employees;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td>our ability to continue to develop new technologies and/or upgrade our existing <span style="letter-spacing: -0.1pt">technologies;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td>our ability to obtain and maintain all necessary government certifications, approvals, and/or licenses to conduct our <span style="letter-spacing: -0.1pt">business;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td>the cost of complying with current and future governmental regulations and the impact of any changes in the regulations on our <span style="letter-spacing: -0.1pt">operations;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td>capabilities of our business <span style="letter-spacing: -0.1pt">operations;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td>changes in general economic, business and industry conditions; <span style="letter-spacing: -0.25pt">and</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td>other risks and uncertainties indicated in this annual report, including those set forth in &#8220;Item 3. Key Information&#8212;D. Risk
        <span style="letter-spacing: -0.1pt">Factors.&#8221;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">These forward-looking statements involve
various risks and uncertainties. Although we believe that our expectations expressed in these forward-looking statements are reasonable,
our expectations may later be found to be incorrect. Our actual results could be materially different from our expectations. Important
risks and factors that could cause our actual results to be materially different from our expectations are generally set forth in &#8220;Item
3. Key Information&#8212;D. Risk Factors,&#8221; &#8220;Item 4. Information on the Company&#8212;B. Business Overview,&#8221; &#8220;Item
5. Operating and Financial Review and Prospects,&#8221; and other sections in this annual report. You should read thoroughly this annual
report and the documents that we refer to with the understanding that our actual future results may be materially different from and worse
than what we expect. We qualify all of our forward-looking statements by these cautionary statements.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We do not have any material operations
of our own and we are a holding company with operations conducted in Hong Kong through our Hong Kong subsidiaries using Hong Kong dollars,
the currency of Hong Kong. Our reporting currency is Hong Kong dollars. This Annual Report on Form 20-F contains translations of certain
foreign currency amounts into U.S. dollars for the convenience of the reader. All translations of Hong Kong dollars are calculated at
the rate of US$1.00=HKD7.80. No representation is made that the HKD amounts could have been, or could be, converted, realized or settled
into US$ at such rate, or at any other rate.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span id="p1"></span><b>Part I</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><span id="p1i1"></span>Item 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND <span style="letter-spacing: -0.1pt">ADVISERS</span></b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 9.15pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><span id="p1i2"></span>Item 2. OFFER STATISTICS AND EXPECTED <span style="letter-spacing: -0.1pt">TIMETABLE</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span id="p1i3"></span><b>Item 3. KEY <span style="letter-spacing: -0.1pt">INFORMATION</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <b>A.</b> <b>[<span style="text-decoration: underline">Reserved</span>]</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <b>B.</b> <b><span style="text-decoration: underline">Capitalization
and <span style="letter-spacing: -0.1pt">indebtedness.</span></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <b>C.</b> <b><span style="text-decoration: underline">Reasons for the
offer and use of <span style="letter-spacing: -0.1pt">proceeds.</span></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <b>D.</b> <b><span style="text-decoration: underline">Risk <span style="letter-spacing: -0.1pt">factors.</span></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><i>You should carefully consider the following
risk factors, together with all of the other information included in this Annual Report. Investment in our securities involves a high
degree of risk. You should carefully consider the risks described below together with all of the other information included in this Annual
Report before making an investment decision. The risks and uncertainties described below represent our known material risks to our business.
If any of the following risks actually occurs, our business, financial condition or results of operations could suffer. In that case,
you may lose all or part of your investment.</i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Our consulting and advisory business
segment may face risks of fee non-payment, clients may seek to renegotiate existing fees and contract arrangements, and may not accept
billable rate or price increases, which could result in loss of engagements, fee write-offs, reduced revenues and less profitable business.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In some cases, our consulting and advisory
business segment are engaged by certain clients who are or anticipate experiencing financial distress or are facing complex challenges,
are engaging in litigation or regulatory or judicial proceedings, or are facing foreclosure of collateral or liquidation of assets. This
may be due to general economic conditions; lingering effects of past economic slowdowns or recession; or business- or operations-specific
reasons. Such clients may not have sufficient funds to continue operations or to pay for our services. We typically do not receive retainers
before we begin performing services on a client&#8217;s behalf in connection with a significant number of engagements in our segments.
In the cases where we have received retainers, we cannot assure the retainers will adequately cover our fees for the services we perform
on behalf of these clients.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We may receive requests to discount our
fees or to negotiate lower rates for our services and to agree to contract terms relative to the scope of services and other terms that
may limit the size of an engagement or our ability to pass-through costs. We consider these requests on a case-by-case basis. We routinely
receive these types of requests and expect this to continue in the future. In addition, our clients and prospective clients may not accept
rate increases that we put into effect or plan to implement in the future. Fee discounts, pressure not to increase or pressure to decrease
our rates, and less advantageous contract terms could result in the loss of clients, lower revenues and operating income, higher costs
and less profitable engagements. More discounts or write-offs than we expect in any period would have a negative impact on our results
of operations. There is no assurance that significant client engagements will be renewed or replaced in a timely manner or at all, or
that they will generate the same volume of work or revenues or be as profitable as past engagements.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Certain clients prefer fixed and other
alternative fee arrangements that place revenue ceilings or other limitations on our fee structure or may shift more of our revenue- generating
potential to back-end contingent and success fee arrangements. With respect to such alternative fee arrangements, we may discount our
rates initially, which could mean that the cost of providing services exceeds the fees collected by our subsidiary during all or a portion
of the term of the engagement. In such cases, our subsidiary&#8217;s failure to manage the engagement efficiently or collect the success
or performance fees could expose our subsidiary to a greater risk of loss on such engagement than other fee arrangements or may cause
variations in the Company&#8217;s revenues and operating results due to the timing of achievement of the performance- based criteria,
if achieved at all. A segment&#8217;s ability to service clients with these fee arrangements at a cost that does not directly correlate
to time and materials may negatively impact or result in a loss of the profitability of such engagements, adversely affecting the financial
results of the segment.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>We may not manage our growth effectively, and our profitability
may <span style="letter-spacing: -0.1pt">suffer.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We experience fluctuations in growth of
our different consulting and advisory segments, practices and services, including periods of rapid or declining growth. Periods of rapid
expansion may strain our management team or human resources and information systems. To manage growth successfully, we may need to add
qualified managers and employees and periodically update our operating, financial and other systems, as well as our internal procedures
and controls. We also must effectively motivate, train and manage a larger professional staff. If we fail to add or retain qualified managers,
employees and contractors when needed, estimate costs, or otherwise manage our growth effectively, our business, financial results and
financial condition may suffer.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We cannot assure that we can successfully
manage growth through acquisitions and the integration of the companies and assets we acquire or that they will result in the financial,
operational and other benefits that we anticipate. Some acquisitions may not be immediately accretive to earnings, and some expansion
may result in significant <span style="letter-spacing: -0.1pt">expenditures.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In periods of declining growth, underutilized
employees and contractors may result in expenses and costs being a greater percentage of revenues. In such situations, we will have to
weigh the benefits of decreasing our workforce or limiting our service offerings and saving costs against the detriment that the Company
could experience from losing valued professionals and their industry expertise and clients.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Our Commodity Trading Business Segment
depends on its ability to maintain stable and adequate supply of inventories to meet consumer demand for its products, which may be subject
to its ability to maintain an optimal level of inventories and its ability to obtain sufficient quantities of inventory for sale to its
customers in a timely manner or at acceptable prices.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Maintaining an optimal level of inventories
is important to the Group&#8217;s business. The Group believes that its inventory level and the supply of inventory from suppliers allow
it to respond to customer demand effectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify">For years ended March 31, 2024, 2025 and 2026, there were no provision
for slow-moving inventories, inventories written off and other costs of the <span style="letter-spacing: -0.1pt">Group.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The aggregate amounts of inventories on
the counterfeit products, damaged products, goods being stolen, gifts or other products written off by the Group during the years ended
March 31, 2024, 2025 and 2026 were nil.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The inventories of our Group are mainly
supplied by watch dealers in Hong Kong. Notwithstanding that the Group does not rely on any particular supplier to supply the luxury branded
timepieces to the Group to maintain its operation, the Group must obtain from its suppliers sufficient quantities and varieties of the
luxury branded timepieces at acceptable prices and in a timely manner. As a common practice in the industry, to maintain flexibility,
the Group does not have any long term supply agreements with its suppliers, but instead, the Group works on an order-by-order basis. Unfavorable
fluctuations in the prices, quantities, quality and availability of luxury branded timepieces could have a negative effect on the Group&#8217;s
profit margins and its ability to meet the demands of its customers.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>The business and reputation of the Group
would be adversely impacted in the event of the non-compliance of the Group&#8217;s internal control guidelines and failure of the product
examination process under the Commodity Trading Business Segment.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The Group relies upon the ability, experience
and reliability of its staff in verifying the genuineness of the luxury branded timepieces supplied by its suppliers as well as preventing
from purchasing stolen goods from suppliers. Although the Group has designed and implemented a set of internal control guidelines in respect
of verifying and purchasing luxury branded timepieces, there is no assurance that the implementation of the Group&#8217;s internal control
guidelines would successfully prevent purchasing or selling of stolen, forgeries, counterfeit or any other illegal products. The luxury
timepiece market is plagued by counterfeit products, which can be difficult to identify, especially for inexperienced buyers. Counterfeit
watches not only harm the reputation of luxury brands but also pose financial risks to us who unknowingly purchase and sell counterfeit
goods. Authenticating luxury timepieces can be a complex and time-consuming process. We need to have extensive knowledge of the specific
brand, model, materials, and craftsmanship to accurately assess the authenticity of a watch. Failure to authenticate a watch correctly
can result in financial losses and damage to our reputation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As confirmed by our management, no counterfeit
products were found the years ended March 31, 2024, 2025 and 2026. For the years ended March 31, 2024, 2025 and 2026, there were no amounts
of counterfeit products written. If the Group unwittingly purchased stolen, forgeries, counterfeit or any other illegal products, such
products would be written-off from its inventories and the financial results of the Group would be adversely affected. In addition, the
success of the Group&#8217;s business relies heavily on its reputation, if it is discovered that the products sold by the Group are stolen,
forgeries, counterfeit or are otherwise illegal, it is possible that not only the Group may face liabilities thereof, but the Group&#8217;s
reputation will also be adversely affected.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>We are subject to market and price volatility risks for our
Commodity Trading Business <span style="letter-spacing: -0.1pt">Segment.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The luxury timepiece market is subject
to significant fluctuations in demand, trends, and consumer preferences, impacting market stability. Changes in the economy, geopolitical
events, and shifts in consumer behavior can lead to unpredictable market conditions. We face challenges in accurately predicting market
trends and adjusting their inventory accordingly, which can result in inventory stagnation or missed opportunities. The prices of luxury
watches can also experience significant volatility, especially for limited-edition or highly sought-after models, influenced by factors
such as scarcity, brand reputation, market demand, and condition. Moreover, international trading of luxury timepieces involves currency
exchange, which exposes us to the risk of exchange rate fluctuations. Changes in exchange rates can impact the cost of purchasing inventory,
profit margins, and overall profitability.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>The Group relies on key management and
senior and experienced sales personnel under the Commodity Trading Business Segment and its business may be adversely affected if the
Group cannot recruit and retain talent personnel and suitable staff for its operation.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The Group maintains an experienced and
stable management and senior sales team. The Group&#8217;s success has been, and will continue to be, dependent upon the strategies and
vision of its key management team and the experienced sales team. Most of them have played a pivotal role in the Group&#8217;s daily operation
and are responsible for formulating strategies to deal with the changing market environment.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.55pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">At the same time, the Group&#8217;s continued
growth also depends in part on its ability to recruit and retain suitable staff. As confirmed by the Directors, all of the Group&#8217;s
staff who are experienced in identifying counterfeit products were trained by the Group through its internal training courses given by
the chief marketing officer and district managers and there were no difficulties for the Group to maintain a level of suitable staff during
the Track Record Period. As at March 31, 2024, 2025 and 2026, the Group had approximately 2, 2 and 2, respectively, designated staff who
have knowledge in product examination to identify counterfeit products and responsible for purchasing products from suppliers. For the
three years ended March 31, 2024, 2025 and 2026, the number of employees who were experienced in identifying counterfeit products that
had left the Group were nil, nil and nil, respectively, and the number of employees who were internally trained by the Group and became
experienced in identifying counterfeit products were 2, 2 and 2 for the three years ended March 31, 2024, 2025 and 2026, respectively.
However, as the Group intends to expand its retail network, the Group may need to externally hire experienced employees who have the requisite
knowledge in respect of examining the luxury branded products in order to operate the business of the Group.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Any unanticipated departure of the key
management and senior sales personnel with significant knowledge and experience in the luxury branded timepieces retail sector in Hong
Kong of the Group could have a material adverse impact on the Group&#8217;s business. The Group cannot assure that it will be able to
manage its expansion by retaining its existing executives and other experienced personnel and/or by recruiting additional suitable employees
with significant knowledge and experience in the luxury branded timepieces retail sector in Hong Kong as competition for such personnel
is and is likely to continue to be intensive.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In addition, the Group has seen an increasing
trend in staff costs in Hong Kong recently, which has had a direct impact on its staff costs. The Group may need to offer better compensation
and other benefits in order to attract and retain key personnel in the future and that may materially affect its costs and profitability.
The Group cannot assure that it will have the resources to fully satisfy its staffing needs as the Group continues to grow its business
in the future or that its operating expenses will not significantly increase.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Reliance on retail sales in Hong Kong under the Commodity Trading Business <span style="letter-spacing: -0.1pt">Segment.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Hong Kong is the Group&#8217;s principal
market, making it critical for the Group&#8217;s overall operation and profitability. For the three years ended March 31, 2024, 2025 and
2026, all of the gross sales proceeds were derived from Hong Kong. Our management anticipate that income derived in Hong Kong will continue
to be the Group&#8217;s principal source of income in the near future. However, as the luxury branded timepieces retail industry in Hong
Kong is affected by the size of and purchasing power of its population, the general state of its economy and the number and spending of
its visitors, the Group will be exposed to changes in economic, political and social conditions in Hong Kong. Any adverse change in the
economic environment of Hong Kong may adversely affect the business, operational results, and financial position of the Group.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Reliance on products of certain brands under the Commodity Trading Business <span style="letter-spacing: -0.1pt">Segment.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The success of the Group relies on products
of certain brands. As of March 31, 2024, 2025 and 2026, the number of top three brands of timepieces held in the inventories of the Group
was equivalent to 100%, 100% and 100%, of the Group&#8217;s total number of timepieces, respectively, and was equivalent to approximately
100%, 100% and 100%, of the Group&#8217;s total value of timepieces of the respective years. These three brands were Patek Philippe, Audemars
Piguet and Richard Mille. The supply and demand of the products of popular brands sold by the Group may vary from time to time, depending
on factors including but not limited to fashion trend, brand images and economic conditions. The Group cannot assure that it can successfully
identify, forecast or respond to these changes and maintain an optimal level of the products of the popular brands. If the Group fails
to source products of the current popular brands, or if the Group fails to identify, or forecast, and respond to changes in the popular
brands, it could lead to lower sales, excess inventories and high markdowns and the Group may suffer an adverse impact on its profitability.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Seasonality under the Commodity Trading Business <span style="letter-spacing: -0.1pt">Segment.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s revenue is affected by
seasonality factor. The Group experiences higher sales between October and February (the &#8220;Peak Period&#8221;) in anticipation of
the increase in the number of tourists and local consumption during National Day, Christmas and Lunar New Year holidays. As a result of
these fluctuations, comparisons of sales and operating results between different periods within a single financial year, or between different
periods in different financial years, are not necessarily meaningful and cannot be relied on as indicators of the Group&#8217;s performance.
In addition, the Group will suffer greater adverse impact on its profitability if its operation is disrupted or affected by infectious
disease outbreaks and other unpredictable events taking place during the Peak Period.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>The Group operates in a low entry barriers
and competitive market under the Commodity Trading Business Segment which may result in lower profit margins, <span style="letter-spacing: -0.2pt">etc.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The luxury branded products retail industry
in Hong Kong is competitive with no practical barriers to entry. Moreover, our management considers that the entry barriers to the luxury
branded timepieces retail industry are rather low. The Group experiences competition from retail vendors that has physical locations in
the geographical markets where its customers could also shop for luxury branded products. The Group expects to face additional competition
in the markets which the Group currently operates or plans to enter. The Group can also face additional competitions with new retail vendors
primarily for luxury branded products. Some of the Group&#8217;s competitors may have more financial and human resources, access to attractive
retail shops locations, more competitive pricing strategies or closer relationships with suppliers, brand companies or customers. A number
of different competitive factors could have a material adverse effect on the Group&#8217;s operational results and financial condition.
Competition may lead to, among other things, lower selling price for the products of the Group, higher purchase costs for the products
of the Group, and lower sales, all of which could have a material adverse impact on the Group&#8217;s results of operation and financial
condition and lower its profit margins.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The authorized distributors and luxury
wholesalers and individuals, being the suppliers of the Group, may become competitors of the Group. Should any of them become competitors
of the Group in the future, they may develop reputation in selling the luxury branded products in competition with the business of the
Group, which may decrease the market share of the Group. Further, they may reduce or discontinue the supply of products to the Group if
they perceive the Group as a competitive threat with regard to sales of luxury branded products to their customers. As a result of these
factors, the Group expects that the competitive pressures it faces may intensify and may result in price reductions, reduced margins and
loss of market share.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Import tariffs and sales tax under the Commodity Trading Business <span style="letter-spacing: -0.1pt">Segment.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">At present, there is no import tariff,
sales tax or other tax on the luxury branded products which are being sold by the Group in Hong Kong. If Hong Kong were to introduce or
impose import tariffs, sales tax or other tax on those products, the Directors anticipate that the relevant profit margin of the Group
may be reduced. Such introduction of tariff or tax may also result in a corresponding increase of the price of those products and could
eventually lead to a decrease in customers&#8217; demand for luxury branded timepieces. All these could have an adverse impact on the
performance and profitability of the Group.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>We receive a substantial portion of
our revenues from a limited number of customers, and the loss of, or a significant reduction in usage by, one or more of our major customers
would result in lower revenues and could harm our business.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our future success is dependent on establishing
and maintaining successful relationships with a diverse set of customers. We currently receive a significant portion of our revenues from
a limited number of customers. Prince Luxury Limited from our trading of timepieces segment accounted for 40.45%, 60.61% and 73.37% of
our revenue for the years ended March 31, 2024, 2025 and 2026 respectively. It is likely that we will continue to be dependent upon a
limited number of customers for a significant portion of our total revenues for the foreseeable future. The loss of one or more key customers
would reduce our revenues. If we fail to maintain existing customers or develop relationships with new customers, our business would be
harmed.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Our business performance is highly influenced by the conditions of capital market
in Hong <span style="letter-spacing: -0.1pt">Kong.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">A significant part of our business operations
were concentrated in the capital market sector in Hong Kong during the years ended March 31, 2024, 2025 and 2026 and up to the date of
this annual report. Any material deterioration in the financial and economic conditions of the capital market in Hong Kong could materially
and adversely affect our business and prospects. The Hong Kong corporate finance market is susceptible to changes in the global as well
as domestic economic, social and political conditions including, without limitation, interest rate fluctuations, volatility of foreign
currency exchange rates, monetary policy changes, outcome of the Sino-US trade dispute, the U.S. interest rate outlook, social unrest
in Hong Kong and legal and regulatory changes. When there are unfavorable changes to the global or local market conditions, the capital
market in Hong Kong may experience negative fluctuations in its performance. It may directly affect the demand for our services, our pricing
strategies, the level of our business activities and consequently our revenue derived therefrom. This may materially and adversely affect
our financial condition and results of operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>We operate in a heavily regulated industry, and are subject to extensive and evolving
regulatory requirements in the jurisdictions in which we <span style="letter-spacing: -0.1pt">operate.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The corporate finance services industry
in which we operate is highly regulated and any material changes to the laws and regulations applicable to us could significantly affect
our operations. We cannot assure you that the business model and operations we currently have in place would be in compliance with any
changes or updates to the regulatory requirements. Costs of compliance could increase and our fee structure may have to be adjusted. If
capital ratio requirements increase and certain products or activities are subject to limitations, the range of services we offer could
be restricted, and revenue growth and profitability could be materially and adversely impacted. Moreover, our licensed entity is under
the supervision and monitoring of the HKSFC and the Stock Exchange and must remain fit and proper to the satisfaction of the regulators
in order to retain its license(s). The HKSFC may also conduct regulatory inspections and investigations on our business activities from
time to time. Any non- compliance with applicable laws, regulations, guidance or codes or any negative findings made by the regulators
may result in (i) fines, deterrent penalties, disciplinary actions against us, our Responsible Officers, Licensed Representatives or any
of our personnel; or (ii) suspension or revocation of some or all of (a) our registrations or licenses for carrying on our business activities;
or (b) the approvals or licenses granted to our personnel enabling them to carry out their responsibilities in our Group.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">For instance, conditions may be imposed
on our licenses restricting us to carry on our business or our Responsible Officers or Licensed Representatives may be banned from the
industry, for a specific period of time. Accordingly, our business operation, reputation, financial condition and results of operations
might be materially and adversely affected.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Our future financial performance and
ability to succeed may be difficult to predict given that our operating history in the corporate finance services industry in Hong Kong
is relatively short.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our future revenues and cash flows may
fluctuate significantly given that our operating history in the corporate finance services industry in Hong Kong is relatively short,
rendering it difficult to predict our results of operations and prospects. We started to provide corporate advisory services, including
placing agent services in November 2016 and we commenced to provide assets management services to our clients in November 2016.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We only have a limited operating history
with regards to such business upon which an evaluation of our annual report can be based. Such prospects must be considered in light of
the risks, expenses and difficulties encountered by any new company. Such risks include our continued market acceptance as a reliable
and attentive corporate finance service provider, ability to develop our business scale, and potential competition from our competitors.
There is no assurance that we will sustain profitability or positive cash flow from our existing operations or from any expanded or new
operations, nor that we will be able, upon the completion of the offering, to expand operations beyond our current level.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Changes in capital markets, M&amp;A
activity, legal or regulatory requirements, general economic conditions and monetary or geopolitical disruptions, as well as other factors
beyond our control, could reduce demand for one or more of our consulting and advisory business segment or practice offerings or services,
in which case our revenues and profitability could decline.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Different Hong Kong and/or international
factors outside of our control could affect demand for a segment&#8217;s practices and our services. These include: (i) fluctuations in
Hong Kong and/or global economies, including economic downturns or recessions and the strength and rate of any general economic recoveries;
(ii) Hong Kong or global financial markets and the availability, costs, and terms of credit and credit modifications, including interest
levels and inflationary pressures; (iii) level of leverage incurred by countries or businesses; (iv) M&amp;A activity; (v) frequency and
complexity of significant commercial litigation; (vi) overexpansion by businesses causing financial difficulties; (vii) business and management
crises, including the occurrence of alleged fraudulent or illegal activities and practices; (viii) new and complex laws and regulations,
repeals of existing laws and regulations or changes of enforcement of laws, rules and regulations, including antitrust/competition reviews
of proposed M&amp;A transactions; (ix) other economic, geographic or political factors, including wars and other geopolitical conflicts;
(x) widespread public health crises, including epidemics and pandemics and government restrictions or regulations enacted in response
thereto, or employees&#8217; refusal to adhere to such restrictions; and (xi) general business or other conditions in Hong Kong and other
jurisdictions in which we conduct business or our employee population resides.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We are not able to predict the positive
or negative effects that future events or changes to Hong Kong or global economies will have on our business or the business of any particular
segment or practice. Fluctuations, changes and disruptions in financial, credit, M&amp;A and other markets, political instability, significant
geopolitical conflicts and general business factors could impact various segments&#8217; operations and could affect such operations differently.
Changes to factors described above, as well as other events, including by way of example, contractions of regional economies, or the economy
of a particular country, trade restrictions, sanctions, prohibitions or restrictions, or laws, regulations, or other conditions or limitations,
on conducting business in certain geographies or with certain persons or governments or authorities, monetary systems, banking, real estate
and retail or other industries; government shutdowns; inflation and interest rate fluctuations; debt or credit difficulties or defaults
by businesses or countries; new, repeals of or changes to laws and regulations, including changes to the bankruptcy and competition laws
of Hong Kong or other countries; tort reform; banking reform; a decline in the implementation or adoption of new laws or regulations,
or in government enforcement, litigation or monetary damages or remedies that are sought; climate change; or political instability and
wars may have adverse effects on one or more of our segments or service, practice or industry <span style="letter-spacing: -0.1pt">offerings.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>We face fierce competition in the corporate finance services
industry in Hong Kong and may lose our competitive edge to our <span style="letter-spacing: -0.1pt">competitors.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The financial services industry in Hong
Kong in which we operate is intensely competitive, highly fragmented, and subject to rapid change, and we expect it to remain so. As of
May 31, 2026, there were 600 trading right holders registered in the Hong Kong Exchanges and Clearing Limited, which comprised 510 trading
Exchange Participants, 79 non-trading Exchange Participants and 11 non-exchange participants. On the other hand, as of March 31, 2026,
there were 1,076, 1,527 and 2,241 corporations licensed to carry on Type 1 (dealing in securities), Type 4 (advising on securities) and
Type 9 (asset management) regulated activities under the Securities and Future Ordinance (Cap.571) (&#8220;SFO&#8221;), respectively,
according to market and industry statistics published on the HKSFC&#8217;s website. Our larger competitors may have advantages over us
such as having better brand recognition and reputation in the market, larger client base, wider range of value-adding services, stronger
human and financial resources, longer operating histories, and operational presence in more geographic locations. We also face competition
from local medium and small-sized financial services providers which offer similar range of services. New participants may enter into
the market insofar as they have engaged appropriate qualified professionals and obtained the requisite regulatory licenses and permits.
Some firms may also have resources to expand their operational scale, market share as well as geographical coverage through undertaking
mergers and acquisitions.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">There is no assurance that we will be able
to maintain our competitive strengths even if we are able to respond rapidly to the changing business environment and/or capture new market
opportunities. In addition, competition creates an unfavorable pricing environment in the market in which we operate. Our inability to
remain competitive could lead to a reduction in our market share (as our clients are not bound to use our services and can freely switch
to other service providers and/or decrease their use of our services), and any further intensification of competition in terms of pricing
may lead to reduced profit margins. As a result, our operating performance, financial results and prospects may be materially and adversely
affected.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>We are subject to market and financial risks arising from our
underwriting business if the securities underwritten by us are <span style="letter-spacing: -0.1pt">undersubscribed.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our underwriting service was conducted
by Bluemount Securities, one of our Operating Subsidiaries. There were no placing and underwriting commission recorded for the years ended
March 31, 2024, 2025 and 2026. Our underwriting services are conducted on a fully underwritten basis, whereby Bluemount Securities were
obliged to take up the undersubscribed securities up to the maximum of our underwriting commitment. We were also involved in a number
of placing exercises as placing agents or sub-placing agents. Depending on the terms of the placing agreements, the placing exercises
were either on a fully underwritten basis or on a best-effort basis.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">If the securities underwritten by Bluemount
Securities are undersubscribed and we fail to procure subscribers to take up all of the undersubscribed securities, Bluemount Securities
is required to purchase all of the undersubscribed portion for its own account, which would materially and adversely affect our liquidity.
If Bluemount Securities fails to sell the securities it have underwritten, our Group would incur expenditure, expose ourselves to market
risk and capital available to us would be reduced, which may in turn materially and adversely affect our results of operations and financial
conditions. Our financial position would also be adversely affected if the underwritten securities so taken up by Bluemount Securities
becomes illiquid and/or their market value drops. Under the Securities and Futures (Financial Resources) Rules (the &#8220;FRR&#8221;),
the value of the open position of any underwriting commitment or the market value of the securities purchased by us to fulfil the underwriting
obligations would have an impact on our liquid capital. If the liquid capital of our Operating Subsidiaries falls below the minimum requirement
under the FRR, our Operating Subsidiaries will be in breach of the FRR resulting in the HKSFC suspending our license or imposing conditions
in relation to our regulated activities.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In the case of placing of securities on
a best-effort basis, if the securities are undersubscribed or if market conditions become volatile, the placing may not be completed in
full or may be canceled. The commission from such placing engagements may reduce or in the worst case we may have no commission at all.
Moreover, the placing and underwriting commission generated by Bluemount Securities is directly related to the number of placing and underwriting
exercises secured and completed by us and their fund-raising sizes. The placing and underwriting business is subject to various external
factors which are beyond our control, including the number and the size of IPOs in the market, and the activeness of the secondary market
for fund-raising exercises under the prevailing financial market environment. There is no assurance that the performance of our placing
and underwriting business will not be affected by such external factors.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Revenue from our placing and underwriting
business is generated on a project-by-project basis and thus our profitability is highly unpredictable and may be adversely affected if
we are unable to secure engagements at levels or on comparable commission rates similar to those during the years ended March 31, 2024,
2025 and 2026 in the future.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We are engaged to provide placing and underwriting
services on a project-by-project basis, and our financial performance in this business segment may be affected by, among other things,
demand for our services, our capacity to undertake new projects, the number and size of IPOs and secondary offerings and issuance in the
debt and equity capital markets in Hong Kong as well as other external factors which may be outside our control. In particular, demand
for placing and underwriting services may be materially affected by prevailing market conditions, as prospective listing applicants and
listed issuers may determine to delay, terminate, scale-back or relocate their fundraising plans and/or activities in the event investment
sentiment and appetite are stemmed by adverse, unfavorable or uncertain market conditions. Our financial results may also be materially
and adversely affected if we are unable to secure new placing or underwriting engagements in the future at levels similar to the years
ended March 31, 2024, 2025 and 2026.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Since the mandates for the underwriting
and placing exercise were negotiated on a project-by-project basis with the clients, revenue generated from our services may fluctuate
significantly from time to time and may not recur. For example, there was no placing and underwriting commission recorded for the year
ended March 31, 2024, 2025 and 2026. There is also no assurance that the clients which have previously sought our services will continue
to retain us for future businesses. Therefore, our future financial results may be subject to fluctuations depending on the success in
entering into new engagements. There is also no assurance that the engagements our Operating Subsidiaries successfully secure can be completed
due to the market conditions and circumstances of each engagement. Our revenue and profitability may therefore fluctuate significantly.
Further, the terms of the placing and underwriting engagements are determined between each of our clients and us on a case-by-case basis
after arm&#8217;s length negotiations based on the type of services we provide, nature of transaction, scope of duties, length of time
expect to spend, complexity of the transactions and our expected workload. As such, the amount of revenue we generate from different engagements
may vary on a project-by-project basis and we cannot assure that we can secure future engagements with fee rates comparable with engagements
during the years ended March 31, 2024, 2025 and 2026, in the future. We also cannot assure that our commission income from the underwriting
and placing service will be comparable to those accepted by our clients during the years ended March 31, 2024, 2025 and 2026. When the
Operating Subsidiaries are unable to secure such engagements or on comparable commission rates, our financial results may be materially
and adversely affected.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Our commission income from our securities
dealing and brokerage service may be volatile, and fluctuate significantly from quarter to quarter, which may result in volatility of
the price of our Class B Ordinary Shares.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">For the years ended March 31, 2024, 2025
and 2026, commission and brokerage income from our securities brokerage services amounted to 0.17%, 0.48% and nil, respectively, of our
total revenue for the corresponding periods. Our brokerage commission and income mainly depend upon the trading volume through our trading
system and platform. Similar to other broking and financial services firms, trading volume by investors in the stock markets as a whole
may continue to be affected by factors such as changes in investors&#8217; sentiment, perception, and confidence in the financial markets,
inflation expectation, market conditions, political conditions, natural disasters, riots and acts of war or terrorism. Our profit may
be materially and adversely affected if any of our clients cease to use, or if any of them significantly reduces their use of our services.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>We may be subject to substantial risks if the client(s) using
our securities dealing and brokerage services default on <span style="letter-spacing: -0.1pt">payments.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">During the course of the provision of securities
dealing and brokerage services, our clients are required to settle their securities transactions two days after the trade date. If our
clients do not have sufficient cash with us to do so, the Operating Subsidiaries are required to settle the same with Central Clearing
and Settlement System (the &#8220;CCASS&#8221;) of the Hong Kong Stock Exchange on behalf of the customers using our own resources. As
such, our liquidity position will be adversely affected. Therefore, we need to maintain sufficient resources for the abovementioned settlements
and are exposed to potential default in payment by our clients, in which event, our liquidity position may be adversely affected. There
is no guarantee that our risk management measures could effectively mitigate relevant default risks arising from unexpected events or
circumstances. There is also no assurance that our clients will continue to meet their obligations to settle their securities transaction
on time, or at all, or that they will not default on their obligations to us as a result of bankruptcy, lack of liquidity or other reasons.
In the event that our clients fail to meet their payment obligations, our financial conditions and results of operations may be materially
and adversely affected.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>We may have to bear losses resulting from trading <span style="letter-spacing: -0.1pt">errors.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">During the course of providing securities
brokerage services, we may have to process and monitor larger number of transactions, which involves complicated operational procedures
and requires stable performance of our trading system. Furthermore, our clients can place their orders through our staff (employee) dealers,
which may involve verbal interaction and manual input. There is no guarantee that our staff dealers will not inadvertently make trade
errors, such as making mistakes when taking client instruction, including but not limited to incorrect input of security name, quantity
of the transaction or incorrect buy/sell order or incorrect input of client instruction or client account number. Upon discovery of any
trading error, we have to take immediate actions to rectify the trading error and the relevant client may be dissatisfied and refuse to
settle the relevant trade, in which event, we may suffer losses from such trading error. Any loss we suffered resulting from any of the
aforesaid trading errors made by our licensed employees may not be indemnified by the responsible person and we may have to bear the losses
resulting from those trading errors. Hence, in the event that the trading errors are not effectively prevented or controlled, or rectification
measures could not cover the loss incurred, our financial results would be materially and adversely affected.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Our financial services business segment may be affected if we are unable to retain
our employees who have strong relationships with our <span style="letter-spacing: -0.1pt">clients.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We rely on our employee dealers to provide
reliable and quality financial services and to maintain relationships with our clients through their ability to provide personalized services
through understanding their needs. In addition to maintaining relationships with existing clients, we also rely on our staff dealers to
generate client referrals. There is however no guarantee that our staff will or are willing to continue to serve. Where our staff determine
to cease their engagements with our Operating Subsidiaries or enter into negotiations with us for a material variation of their existing
terms of engagement (such as the commission arrangement), our operating performance and financial results may be materially and adversely
affected.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>There is no assurance that the contractual arrangements we have entered with our
employees are sufficient to protect our <span style="letter-spacing: -0.1pt">interests.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">There is no assurance that the contractual
arrangements we have entered with our employees will be sufficient to protect the business interests of our Operating Subsidiaries. If
any employee upon his departure leaks proprietary information, trade secrets or know-how of Operating Subsidiaries, or successfully solicits
clients, or employees from our Operating Subsidiaries, our business and results of operation may be materially and adversely affected.
For example, any leakage of client&#8217;s information and contacts to our competitors may adversely affect Operating Subsidiaries&#8217;
competitiveness in acting as placing agent or underwriter in our placing and underwriting business. We may need to resort to litigation
to enforce the restrictive covenants and undertakings, but there is no guarantee that the courts will rule in favor of us and the outcome
may be unpredictable. Any litigation may also require significant expenditure and management efforts, and an unfavorable outcome may materially
harm our business prospects and reputation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Other brokerage firms may have a competitive edge over us by offering zero or lower
rate of brokerage <span style="letter-spacing: -0.1pt">commission.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our clients are free to trade in securities
in the secondary market with any broker that offers a more favorable rate of brokerage commission. Brokerage firms competing with us in
Hong Kong may charge zero or lower rate of brokerage commission to capture a larger market share and attract our clients to use their
securities dealing and brokerage services. We cannot assure that our clients who have active securities trading accounts with us will
continue to conduct all or any securities trading through such account. In case we are unable to charge a competitive rate of brokerage
commission for our securities dealing and brokerage services, we may lose to our competitors for the same clients in the secondary market
for securities trading.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>Our asset management business may not be <span style="letter-spacing: -0.1pt">successful.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We commenced our asset management business
after Bluemount Securities Limited obtained the HKSFC licenses to carry on Type 1 license (dealing in securities) and Type 4 license (advising
on securities) and Bluemount Asset Management Limited obtained the HKSFC licenses to carry on Type 9 (asset management), regulated activities
in November 2016. We launched an open-ended fund, namely, Bluemount Investment Fund SPC in 2017. We have moderate amount of experience
in operating asset management business. In the future, we cannot assure you that our AUM will be maintained or increased under the highly
competitive environment with numerous competitors including other securities firms, fund managers, commercial banks, and insurance companies
which may have longer operating histories, better brand names and reputation and proven record of investment performance. Given the history
of operation of our asset management business is short, its ability to succeed is difficult to predict. Our investment performance is
subject to market condition and volatility, our investment strategies, changes in our risk management policy and economic factors. If
our future AUM decreases due to our poor management or our clients withdraw their assets, our business operations and financial results
may be materially and adversely affected.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Our businesses depend on key management
and professional staff under our financial services business segment, and our business may suffer if we are unable to recruit and retain
them.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our businesses depend on the skills, reputation,
and professional experience of our key management, the network of resources and relationships they generated for our business, and the
synergies among the diverse fields of expertise and knowledge held by our management. Therefore, the success of our business depends on
the continued services of these individuals. If we lose their services, we may not be able to execute our existing business strategy effectively
or maintain our current level of profitability, and we may have to change our current business direction. These disruptions to our business
may take up significant energy and resources of our company, and materially and adversely affect our future prospects.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Moreover, our business operations depend
on our professional staff, our most valuable asset. Their skills, reputation, professional experience, and client relationships are critical
elements in obtaining and executing client engagements. We devote considerable resources and incentives to recruiting and retaining these
personnel. However, the market for quality professional staff is increasingly competitive. We expect to face significant competition in
hiring such personnel. Additionally, the current compensations scheme to attract employees may not be as effective as in the past.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The intense competition may require us
to offer more competitive compensation and other incentives to our talent, which could materially and adversely affect our financial condition
and results of operations. As a result, we may find it difficult to retain and motivate these employees, and this could affect their decisions
about whether or not they continue to work for us. If we do not succeed in attracting, hiring and integrating quality professional staff,
or retaining and motivating existing personnel, we may be unable to grow effectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Where one or more of the regulated activities
of our Operating Subsidiaries has less than two Responsible Officers, our Operating Subsidiaries will be in breach of the relevant licensing
requirements which could adversely affect our licensing status which may jeopardize our business operation.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Under the licensing requirements of the
SFO, each of our Operating Subsidiaries must have at all times at least two Responsible Officers to directly supervise the business of
each of our regulated activities. Any resignation, sickness or absence of our Responsible Officers may expose us to operational disruptions,
and thus may result in a breach of the relevant licensing requirement. This may subsequently result in the suspension of our HKSFC licenses
and jeopardize our business operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>We are required to maintain a high level of funds and liquidity
for our business activities and proposed <span style="letter-spacing: -0.1pt">expansions.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As the corporations licensed with the HKSFC
to carry on regulated activities, our Operating Subsidiaries are required to maintain a minimum amount of share capital and liquid capital
as prescribed under the FRR. Further, the Hong Kong Stock Exchange also imposes similar financial requirements on Exchange Participants.
The required liquid capital is the higher of HK$3 million (approximately US$0.4 million) and its variable required liquid capital as stipulated
by the FRR. For more details, please refer to the paragraph headed &#8220;Securities and Futures (Financial Resources) Rules (Chapter
571N of the Laws of Hong Kong)&#8221;. Therefore, our Operating Subsidiaries must maintain a high level of liquidity at all times to comply
with the FRR. Failure to meet the above requirement may cause the HKSFC to suspend our licenses, impose conditions in relation to our
regulated activities, or take other appropriate disciplinary actions against us, which may adversely affect our business operations and
financial performance. Although we have not breached the statutory capital requirements under the FRR or imposed by the Hong Kong Stock
Exchange for the years ended March 31, 2024, 2025 and 2026, there is no assurance that such failure will not happen in the future. Our
liquid capital may be tightened when we commence our margin financing operation and expand our margin financing activities in the future,
increase in underwriting exercises and/or settlement of securities trading transactions on behalf of our securities brokerage clients.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>We may not be able to obtain additional
capital when desired, on favorable terms or at all. If we fail to meet the capital requirement pursuant to the FRR, our business operations
and performance will be adversely affected.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We may require additional funding for further
growth and development of our business, including any investments or acquisitions we may decide to pursue. Due to the unpredictable nature
of the capital markets and our industry, we cannot assure you that we will be able to raise additional capital on terms favorable to us,
or at all, if and when required, especially if we experience disappointing operating results. If adequate capital is not available to
us as required, our ability to fund our operations, take advantage of unanticipated opportunities, develop or enhance our infrastructure
or respond to competitive pressures could be significantly limited, which would adversely affect our business, financial condition and
results of operations. If our existing resources are insufficient to satisfy our requirements, we may seek to issue additional equity
or debt securities or obtain new or expanded credit facilities. Our ability to obtain external financing in the future is subject to a
variety of uncertainties, including our future financial condition, results of operations, cash flows, share price performance, liquidity
of international capital and lending markets, and the Hong Kong financial industry. If we do raise additional funds through the issuance
of equity or convertible debt securities, the ownership interests of our shareholders could be significantly diluted. These newly issued
securities may have rights, preferences, or privileges senior to those of existing shareholders. In addition, our HKSFC licensed Operating
Subsidiaries are required under the FRR to maintain certain levels of liquid capital. If they fail to maintain the required levels of
liquid capital, the HKSFC may take actions against our Operating Subsidiaries and our business will be adversely affected.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>We may not be able to implement our business strategies and
future plans <span style="letter-spacing: -0.1pt">successfully.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify">The successful implementation of these strategies and plans depend
on a number of factors including but not limited to the <span style="letter-spacing: -0.1pt">following:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td style="text-align: justify; padding-right: 14.6pt">our ability to recruit and retain qualified and experienced professional staff; in
        particular, in the recruitment of qualified staff with relevant experience to support the expected expansion of our placing and underwriting
        services, proposed commencement of our margin financing and expansion of asset management <span style="letter-spacing: -0.1pt">services;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>our ability to cope with increased exposure to financial risk, operational risk, market risk and credit risk arising from our expanded
        scope of <span style="letter-spacing: -0.1pt">business;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td style="text-align: justify; padding-right: 14.6pt">our ability to comply with all regulatory requirements and maintain/obtain the qualifications
        on the range of financial and securities services we provide or intend to provide to our clients;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>our ability to secure sufficient financial <span style="letter-spacing: -0.1pt">resources;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>clients&#8217; acceptance and demand for our products and services and our ability to compete with our competitors; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>our ability to adapt the changes in the financial market and government <span style="letter-spacing: -0.1pt">policies.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Many of these factors are beyond our control
and by nature, are subject to uncertainty. As such, there is no assurance that our business strategies and future plans can be implemented
successfully or may be materialized in accordance with our expected timetable, or at all, despite our capital commitments and investments
into the same. Any failure or delay in the implementation of any or all of these strategies and plans may have a material adverse effect
on our profitability and prospects. In addition, our future plans may place substantial demands on our managerial, operational, technological,
financial and other resources. To manage and support our growth, we may need to improve our existing operational and administrative systems,
improve our financial and management controls, enhance our ability to recruit, train and retain additional qualified personnel and staff.
All of these efforts will require substantial attention and time from management and significant additional expenditures. We cannot assure
you that we will be able to manage any future growth effectively and efficiently, and our ability to capitalize on new business opportunities
may be materially and adversely affected if we fail to do so, which could in turn materially and adversely affect our business, results
of operations, financial condition and prospects.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>We may not be able to fully detect money
laundering and other illegal or improper activities in our business operations on a timely basis or at all, which could subject us to
liabilities and penalties.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We and our subsidiaries are required to
comply with applicable anti-money laundering and anti-terrorism laws and other regulations in the jurisdictions where we operate. Although
we have adopted policies and internal control procedures aimed at detecting, and preventing being used for, money-laundering activities
by criminals or terrorist-related organizations and individuals or improper activities (including but not limited to market manipulation
and aiding and abetting tax evasion), in light of the complexity of money-laundering activities and other illegal or improper activities,
such policies and procedures may not completely eliminate the possibility of third parties using our business platform to engage in money
laundering and/or other illegal or improper activities.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Furthermore, our Operating Subsidiaries
primarily comply with applicable anti-money laundering laws and regulations in Hong Kong(for example, the Anti-Money Laundering and Counter-Terrorist
Financing (Financial Institutions) Ordinance and the Guideline on Anti-Money Laundering and Counter-Financing of Terrorism (For Licensed
Corporations) issued by the HKSFC), and we may not fully detect violations of anti-money laundering regulations in other jurisdictions
or be fully compliant with the anti-money laundering laws and regulations in other jurisdictions to which we are required. Since we have
become a publicly listed company in the United States as of the date of this annual report, we are subject to the U.S. Foreign Corrupt
Practices Act of 1977 and other laws and regulations in the United States, including regulations administered by the U.S. Department of
Treasury&#8217;s Office of Foreign Asset Control.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">To the extent that our policies and procedures
currently in place fail to detect and prevent money-laundering activities, terrorist financing and other illegal or improper activities
by our directors, employees, agents, clients or other third parties and/or if we fail to fully comply with the applicable laws and regulations,
the relevant government authorities may initiate investigation against us, and may impose fines and/or other penalties on us, any of which
may significantly and adversely affect our reputation, business operations and financial results.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Fraud or misconduct by our directors,
officers, employees, agents, clients, or other third parties could harm our reputation and business and may be difficult to detect and
deter.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We are subject to a number of obligations
and standards arising from our businesses. The violation of these obligations and standards by any of our directors, officers, employees,
agents, clients, or other third parties could materially and adversely affect us and our investors. For example, our businesses require
that we properly handle confidential information. If our directors, officers, employees, agents, clients, or other third parties were
to improperly use or disclose confidential information, we could suffer serious harm to our reputation, financial position, and existing
and future business relationships.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We are also subject to the risk of fraud,
illegal act, misconduct or other improper activities committed by our directors, employees, agents, clients or other third parties, such
as entering into unauthorized transactions, improperly using or divulging inside information, recommending transactions not suitable for
our clients, engaging in fraudulent activities, or engaging in improper or illegal. We cannot assure that our procedures and policies
would fully prevent or detect illegal or improper activities in our business operations. If illegal or improper activities transpire and
we fail to identify them in a timely manner, or at all, we will be in breach of the legal and regulatory requirements in Hong Kong and
may be subject to regulatory sanction resulting in financial loss and reputational harm, which would adversely affect our reputation and
results of operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">It is not always possible to detect and
deter fraud or misconduct by our directors, officers, employees, agents, clients, business partners, or other third parties. The precautions
that we take to detect and prevent such activity may not be effective in all cases. Fraud or misconduct by any of these persons or entities
may cause us to suffer significant reputational harm and financial loss or result in regulatory disciplinary actions. The potential harm
to our reputation and to our business caused by such fraud or misconduct is impossible to quantify.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>We recorded net operating cash inflow for the years ended March
31, 2025 and net operating cash outflow for the year ended March 31, <span style="letter-spacing: -0.2pt">2024 and 2026</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">For the years ended March 31, 2025, we
recorded net operating cash inflow of HK$10.5 million. For the year ended March 31, 2024 and 2026, we recorded net operating outflow of
HK$3.9 million and HK$37.5 million, respectively. We cannot assure you that we will not record net current liabilities or experience another
period of net cash outflow in the future. If we are unable to obtain sufficient funds to finance our business, our liquidity, results
of operations and financial condition may be materially and adversely affected. If we need to resort to other financing activities to
generate additional cash, we may incur additional financing costs, and we cannot assure you that we will be able to obtain the required
financing on terms acceptable to us, or at all, at the material time.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>We may encounter potential conflicts
of interest from time to time, and the failure to identify and address such conflicts of interest could adversely affect our <span style="letter-spacing: -0.1pt">business.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We face the possibility of actual, potential,
or perceived conflicts of interest in the ordinary course of our business operations. Conflicts of interest may exist between (i) our
different businesses; (ii) us and our clients; (iii) our clients; (iv) us and our employees; and (v) our clients and our employees. As
we expand the scope of our business and client base, it is critical for us to be able to timely address potential conflicts of interest,
including situations where two or more interests within our businesses naturally exist but are in competition or conflict. We have put
in place internal control and risk management procedures that are designed to identify and address conflicts of interest. However, appropriately
identifying and managing actual, potential, or perceived conflicts of interest is complex and difficult, and our reputation and our clients&#8217;
confidence in us could be damaged if we fail, or appears to fail, to deals appropriately with one or more actual, potential, or perceived
conflicts of interest. It is possible that actual, potential, or perceived conflicts of interest could also give rise to client dissatisfaction,
litigation, or regulatory enforcement actions. Regulatory scrutiny of, or litigation in connection with, conflicts of interest could have
a material adverse effect on our reputation, which could materially and adversely affect our business in a number of ways, including a
reluctance of some potential clients and counterparties to do business with us. Any of the foregoing could materially and adversely affect
our reputation, business, financial condition, and results of operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>We may be subject to litigation, arbitration or other legal
proceeding <span style="letter-spacing: -0.1pt">risk.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We may be subject to arbitration claims
and lawsuits in the ordinary course of our business. As of the date of this annual report, we are not a party to, and are not aware of
any threat of, any legal proceeding that, in the opinion of our management, is likely to have a material adverse effect on our business,
financial condition or operations. Actions brought against us may result in settlements, awards, injunctions, fines, penalties and other
results adverse to us. A substantial judgment, settlement, fine or penalty could be material to our operating results or cash flows for
a particular period, depending on our results for that period, or could cause us significant reputational harm, which could harm our business
prospects.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>We are subject to various risks due
to violation of obligations and standards that we are subject to, illegal or improper activities committed by and misconduct of our personnel
or third parties.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We are subject to a number of obligations
and standards arising from our business. The violation of these obligations and standards by any of our directors, officers, employees,
agents, clients, or other third parties could materially and adversely affect us and our investors. For example, we are required to properly
handle confidential information. If our directors, officers, employees, agents, clients, or other third parties were to improperly use
or disclose confidential information, we could suffer serious harm to our reputation, financial position, and existing and future business
relationships. We are also subject to the risk of fraud, illegal act, misconduct or other improper activities committed by our directors,
employees, agents, clients or other third parties, such as entering into unauthorized transactions, improperly using or divulging inside
information, recommending transactions not suitable for our clients, engaging in fraudulent activities, or engaging in improper or illegal.
We cannot assure that our procedures and policies would fully prevent or detect illegal or improper activities in our business operations.
If illegal or improper activities transpire and we fail to identify them in a timely manner, or at all, we will be in breach of the legal
and regulatory requirements in Hong Kong and may be subject to regulatory sanction resulting in financial loss and reputational harm,
which would adversely affect our reputation and results of operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">It is not always possible to identify and
deter fraud, misconduct or errors by directors, officers, employees, agents or external service providers, and the precautions we take
to detect and prevent this activity may not be effective in controlling unknown or unmanaged risks or losses. Fraud or misconduct by any
of these persons or entities may cause us to suffer significant reputational harm and financial loss or result in regulatory disciplinary
actions. The potential harm to our reputation and to our business caused by such fraud or misconduct is impossible to quantify.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We and our directors and officers may from
time to time become subject to or involved in various claims, controversies, lawsuits, and legal proceedings. Claims, lawsuits, and litigations
are subject to inherent uncertainties, and we are uncertain whether the foregoing claim would develop into a lawsuit. Lawsuits and litigations
may cause us to incur defense costs, utilize a significant portion of our resources and divert management&#8217;s attention from our day-to-day
operations, any of which could harm our business. Any settlements or judgments against us could have a material adverse impact on our
financial condition, results of operations and cash flows. In addition, negative publicity regarding claims or judgments made against
us may damage our reputation and may result in a material adverse impact on us.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Should we experience any event of professional liabilities, such as claims or lawsuits,
our financial position and reputation will be adversely <span style="letter-spacing: -0.1pt">affected.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The services of our Operating Subsidiaries
may involve providing professional advices to our customers. Our clients, who rely on our professional advice and suffers loss as a result
of our negligence in providing such advice, might claim compensation against us. The key business risk associated with our services is,
amongst others, possible claims or lawsuits arising from professional negligence and employee infidelity. Although our Operating Subsidiaries
have adopted the relevant internal control measures, there is no assurance that the measures can eliminate all future possible professional
negligence and/or employee infidelity. Should we experience any event of professional liabilities, such as claims or lawsuits, it may
have an adverse impact on our financial position and reputation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>If our insurance coverage under our financial services business segment is insufficient,
we may be subject to significant costs and business <span style="letter-spacing: -0.1pt">disruption.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We have limited business insurance coverage.
We currently carry limited insurance in connection with our brokerage business covered by the Type 1 license from HKSFC against certain
risks in accordance with the requirements under the Securities and Futures (Insurance) Rules (Cap. 571AI). However, we do not carry business
interruption insurance to compensate for losses that could occur to the extent not required. We do not currently carry insurance that
covers the other aspects of our business operations. Nor do we currently maintain key man insurance covering our key personnel. We consider
our insurance coverage to be reasonable in light of the nature of our business, but we cannot assure you that our insurance coverage is
sufficient to prevent us from any loss or that we will be able to successfully claim our losses under our current insurance policies on
a timely basis, or at all. If we incur any loss that is not covered by our insurance policies, or the compensated amount is significantly
less than our actual loss, our business, financial condition, and results of operations could be materially and adversely affected.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>We may be affected by the currency peg system in Hong <span style="letter-spacing: -0.1pt">Kong.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Since 1983, Hong Kong dollars have been
pegged to the U.S. dollars within a band of HK$7.75 &#8211; 7.85 to US$1.00. We cannot assure you that this policy will not be changed
in the future. If the pegging system collapses and Hong Kong dollars suffer devaluation, the Hong Kong dollar cost of our expenditures
denominated in foreign currency may increase. This would in turn adversely affect the operations and profitability of our business.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Increases in labor costs may adversely affect our business and results of <span style="letter-spacing: -0.1pt">operations.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The economy in Hong Kong and globally has
experienced general increases in inflation and labor costs in recent years. As a result, average wages in Hong Kong and certain other
regions are expected to continue to increase. In addition, we are required by Hong Kong laws and regulations to pay various statutory
employee benefits, including mandatory provident fund to designated government agencies for the benefit of our employees. The relevant
government agencies may examine whether an employer has made adequate payments to the statutory employee benefits, and those employers
who fail to make adequate payments may be subject to fines and other penalties. We expect that our labor costs, including wages and employee
benefits, will continue to increase. Unless we are able to control our labor costs or pass on these increasing labor costs, our financial
condition and results of operations may be adversely affected.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>The insurance coverage may not be sufficient to cover all <span style="letter-spacing: -0.1pt">losses.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The Group has taken out insurance policies
which cover, amongst other things, the assets in its offices, and warehouse, including all the inventories of the Group. The Group also
has taken out insurance with coverage for risks and liabilities arising in or in relation to its office, or in respect of its employees,
through all risks of physical loss or damage to properties (which is extended to cover the loss caused by purchasing any counterfeit products
and stolen goods), business interruption and employee compensation. Although the Group has taken out the aforesaid insurance policies,
the Group does not carry insurance in respect of all risks. Therefore, there may be circumstances in which the Group will not be covered
or compensated for specific losses, damages and liabilities, which may adversely affect the Group&#8217;s financial condition and results
of operation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Further, like any retailer, the Group may
be legally liable to product liability claims in case of selling defective products in Hong Kong. As confirmed by our management, during
years ended March 31, 2024, 2025 and 2026, the Group has never been subject to any product liability claims or adverse publicity due to
deficiencies in product verification in Hong Kong.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The Group has not taken out insurance against
all liabilities for the luxury branded timepieces which are being sold by the Group. Our management believes that there would not be any
liabilities or claims in respect of the luxury branded timepieces sold by the Group. Our management confirms that the Group has not received
any material complaints from its customers and that the Group has not been investigated by any governmental authority in this respect.
However, if any liability claim is brought against any member of the Group in the future and such liability claim is not covered by the
insurance taken out by the Group, it could adversely affect the business reputation or the operation of the Group.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Our business is subject to various cyber-security
risks and other operational risks, such as the failure or malfunction of our trading system and/or information technology infrastructure
and the failure to maintaining relationship with our vendors, which may cause disruptions to our business operation and tarnish our <span style="letter-spacing: -0.1pt">reputation.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As financial services companies, our Operating
Subsidiaries face various cyber-security and other operational risks relating to our businesses on a daily basis. Their operations depend
upon the secured processing, storage and transmission of confidential and other information in their information technology infrastructure
and they are vulnerable to unauthorized access such as cyber-attacks, distributed denial of service attacks and ransomware attacks, malicious
code and computer viruses by activists, hackers, organized crime, foreign state actors and other third parties, or other events that could
lead to a security breach. We may also be subject to cyber-attacks involving leak and destruction of sensitive and confidential client
information and our proprietary information, which could result from an employee&#8217;s or agent&#8217;s failure to follow data security
procedures or as a result of actions by third parties, including actions by government authorities. As the breadth and complexity of our
information technology infrastructure continue to grow, the potential risk of security breaches and cyber-attacks increases. Developing
and enhancing new products and services, which is necessary for us to remain competitive, may involve the use or creation of new technologies,
which further exposes us to cybersecurity and privacy risks that cannot be completely anticipated and increases the risk of security breaches
and cyber-attacks.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">While our Operating Subsidiaries have adopted
various means to safeguard the integrity of their trading system, computer system and information technology infrastructure, our trading
system, computer system, and information technology infrastructure may fail to operate properly or become disabled as a result of events
which are beyond our control, events such as human error, natural disasters, power failures, client misuse, computer viruses, cyber-attacks,
spam attacks, unauthorized access and data loss or leakage. All of which may cause shutdown or disruption of operations (including data
loss or corruption, interruption to our data storage system, delay or cessation in the services provided through our securities dealing
and brokerage system), account takeovers and unauthorized gathering, monitoring, misuse, loss, total destruction and disclosure of data
and confidential information of ours, our clients, our employees or other third parties, or otherwise materially disrupt our or our clients&#8217;
or other third parties&#8217; network access or business operations. The occurrence of one or more of such events could jeopardize the
confidentiality of information processed, stored and transmitted through our computer systems and networks or otherwise disrupt our operations,
which could result in reputational damage, disputes with clients and relevant parties, and financial losses. For example, our Operating
Subsidiaries rely heavily on the BSS to execute our securities trading orders, and to execute and process our clients&#8217; instructions
accurately and promptly. The connection to the BSS is provided by a vendor recognized by the Stock Exchange. The BSS may be vulnerable
to disruptions such as computer viruses, cyber-attacks and spam attacks leading to data corruption and interruptions, delay or cessation
in executing clients&#8217; trading instructions which could have a material adverse effect on our business, results of operations and
prospects operation. Any cyber-attack may also jeopardize the security of stored confidential information (such as client data or trading
records) and cause losses to us. In the event of a system failure of the BSS system, all clients&#8217; instructions will have to be transacted
through a standalone system managed by our staff dealer. This would likely lead to a delay or failure in the execution of our clients&#8217;
instructions as BSS system can accommodate multiple users while the back-up terminal can only be accessed by one user at a time.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our Operating Subsidiaries also depend
on various third-party software and platforms as well as other information technology systems provided by our information technology vendor
in our business operations. These systems, including third-party systems, may fail to operate properly or become disabled because of tampering
or a breach of our network security systems or otherwise, including for reasons beyond our control. Any interruption or deterioration
in the performance of these third parties or failures of their information systems and technology could impair our operations, affect
our reputation, and adversely affect our businesses. There is no guarantee that we are able to maintain our existing relationship with
the information technology vendor of our trading system, software system or information technology infrastructure. In the event that any
vendor is unable or unwilling to continue to provide existing services to our Operating Subsidiaries, our Operating Subsidiaries may not
be able to replace them with service providers of equivalent expertise in a timely manner and thus resulting in disruption to our business
operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The occurrence of any disruption to the
trading system, computer system and/or other information technology infrastructure may render us unable to meet client requirements in
a timely and efficient manner, and/or lead to unauthorized disclosure of personal information or any other unexpected associated losses
and damages. As a result, our reputation may be tarnished and we may also face complaints, disciplinary action by regulatory authorities,
and legal proceedings being brought against us (which can be costly and time-consuming to defend and which may significantly divert the
efforts and resources of our management personnel away from our usual business operations) and may potentially result in us having to
pay damages. This could materially and adversely affect our financial condition, prospects and results of <span style="letter-spacing: -0.1pt">operations.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Failure to comply with data privacy,
data protection, or any other laws and regulations related to data privacy and security, or the failure to protect client data or prevent
breaches of our information systems, could expose us to liability or reputational damage and materially and adversely affect our business,
financial condition, and results of operations.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As a financial services company, in providing
our services to clients, our Operating Subsidiaries manage, utilize and store sensitive and confidential client data, including personal
data. As a result, we may be subject to a variety of data privacy, data protection, cybersecurity, and other laws and regulations related
to data, including those relating to the collection, use, sharing, retention, security, disclosure, and transfer of confidential and private
information, such as personal information and other data. These laws and regulations apply not only to third-party transactions, but also
to transfers of information within our organization, which relates to our investors, employees, contractors and other counterparties.
These laws and regulations may restrict our business activities and require us to incur increased costs and efforts to comply, and any
breach or noncompliance may subject us to proceedings against us, damage our reputation, or result in penalties and other significant
legal liabilities, and thus may materially and adversely affect our business, financial condition, and results of operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">If any person, including any of our employees,
negligently disregards or intentionally breaches our established controls with respect to client data, or otherwise mismanages or misappropriates
that data, we could be subject to significant monetary damages, regulatory enforcement actions, fines and/or criminal prosecution. Unauthorized
disclosure of sensitive or confidential client data, whether through systems failure, employee negligence, fraud or misappropriation,
could damage our reputation and cause us to lose clients. In addition, vulnerabilities of our external service providers and other third
parties could also pose security risks to client information and data. Although we have taken steps to reduce the risk of such threats,
the risk and exposure to a cyber-attack or related breach remains heightened due to the evolving nature of these threats, our routine
transmission of sensitive information to third parties, the current global economic and political environment, external extremist parties
and other developing factors. Similarly, unauthorized access to or through our information systems, whether by our employees or third
parties, including a cyber-attack by third parties who may deploy viruses, worms or other malicious software programs, could result in
negative publicity, significant remediation costs, legal liability, regulatory fines, and damage to our reputation and could have adverse
effects on our results of operations. Any actual or perceived breach of the security of our technology, or media reports of perceived
security vulnerabilities of our systems or the systems of our third-party service providers, could damage our reputation, expose us to
the risk of litigation and liability, disrupt our operations, increase our costs with respect to investigations and remediation, reduce
our revenues as a result of the theft of intellectual property, and otherwise adversely affect our business. Further, any actual or perceived
security breach or cyber-attack directed at other financial institutions or financial services companies, whether or not we are impacted,
could lead to a general loss of customer confidence in the use of technology to conduct financial transactions, which could negatively
impact us. The occurrence of any of these events could have adverse effects on our business and results of operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We also face risk related to external fraud
involving the misappropriation and use of clients&#8217; user-names, passwords or other personal information to gain access to their accounts.
This could occur from the compromise of clients&#8217; personal electronic devices or as a result of a data security breach at an unrelated
company where clients&#8217; personal information is taken and then made available to fraudsters. This risk has grown in recent years
due to the increased sophistication and activities of organized crime and other external parties. Losses in client accounts reimbursed
under our asset protection guarantee against unauthorized account activity (through no fault of the client) could have adverse effects
on our business, financial condition and results of operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>New lines of business or new services may subject us to additional
<span style="letter-spacing: -0.1pt">risks.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">From time to time, we may implement new
lines of business or offer new services within existing lines of business. There are substantial risks and uncertainties associated with
these efforts, particularly in instances where the markets are not fully developed. In developing and marketing new lines of business
and/or new services, we may invest significant time and resources. Initial timetables for the introduction and development of new lines
of business and/or new services may not be achieved and profitability targets may not prove feasible. External factors, such as compliance
with regulations, competition and shifting market preferences, may also impact the successful implementation of a new line of business
or a new service. Our personnel and technology systems may fail to adapt to the changes in such new areas or we may fail to effectively
integrate new services into our existing operations and we may lack experience in managing new lines of business or new services. In addition,
we may be unable to proceed with our operations as planned or compete effectively due to different competitive landscapes in these new
areas. Even if we expand our businesses into new jurisdictions or areas, the expansion may not yield intended profitable results. Furthermore,
any new line of business and/or new service could have a significant impact on the effectiveness of our internal control system. Failure
to successfully manage these risks in the development and implementation of new lines of business or new services could have a material
adverse effect on our business, results of operations and financial condition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Our management team lacks experience
in managing a U.S. public company and complying with laws applicable to such company, the failure of which may adversely affect our business,
financial condition and results of operations.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our current management team lacks experience
in managing a U.S. publicly traded company, interacting with public company investors and complying with the increasingly complex laws
pertaining to U.S. public companies. Prior to the completion of this offering, we were a private company mainly operating our businesses
in Hong Kong. As a result of this offering, our company will become subject to significant regulatory oversight and reporting obligations
under the federal securities laws and the scrutiny of securities analysts and investors, and our management currently has no experience
in complying with such laws, regulations and obligations. Our management team may not successfully or efficiently manage our transition
to becoming a U.S. public company. These new obligations and constituents will require significant attention from our senior management
and could divert their attention away from the day-to-day management of our business, which could adversely affect our business, financial
condition and results of operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>Our reputation may be damaged due to negative events about our
<span style="letter-spacing: -0.1pt">business.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our reputation is susceptible to damage
in case of any negative events in relation to our operations, including, without limitation, negative publicity or media coverage, development
of scandals, litigation and disputes, and regulatory enquiries or enforcement actions taken against us or our employees. We cannot assure
that such negative events will not happen in the future. If they materialize, it may have a material adverse impact on our reputation
and in turn our business activities and results of <span style="letter-spacing: -0.1pt">operations.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>We may be unable to successfully implement or implement in full
our future business <span style="letter-spacing: -0.1pt">plans.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our success is dependent on, among other
things, our proper and timely execution of our future business plans. Our future business plans may be hindered by factors beyond our
control, such as competition within the industry we operate, our ability to cope with high exposure to financial risk, operational risk,
market risk and credit risk as our business and client base expands and our ability to provide, maintain and improve the level of human
and other resources in servicing our clients. As such, we cannot assure that our future business plans will materialize, or that our objectives
will be accomplished fully or partially, or our business strategies will generate the intended benefits to us as initially contemplated.
If we fail to implement our business development strategies successfully, our business performance, financial condition and future prospects
and growth could be materially and adversely affected.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We may in the future pursue acquisitions
and joint ventures as part of our growth strategy. Any future acquisition or joint venture may result in exposure to potential liabilities
of the acquired companies, significant transaction costs and present new risks associated with entering additional markets or offering
new products and integrating the acquired companies or newly established joint ventures. Moreover, we may not have sufficient management,
financial and other resources to integrate companies we acquire or to successfully operate joint ventures and we may be unable to profitably
operate our expanded company structure. Additionally, any new business that we may acquire or joint ventures we may form, once integrated
with our existing operations, may not produce expected or intended results.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Unforeseeable events, such as the global
COVID-19 outbreak and local energy efficiency measures, could significantly disrupt our business for a prolonged period of time.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">As of the date of this annual report, our business has been adversely affected by
COVID-19 pandemic primarily in the following <span style="letter-spacing: -0.1pt">aspects:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td style="padding-right: 14.6pt">Approximately one-third of the employees were unable to work during 2021 due to the impact of the pandemic,
        leading them to either stay at home or work <span style="letter-spacing: -0.1pt">remotely;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>Changing consumer behaviors and financial uncertainties have led to a decrease in customer demand on the watch trading <span style="letter-spacing: -0.1pt">business;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>Lockdown measures and social distancing requirements have challenges in terms of communication, collaboration, and maintaining <span style="letter-spacing: -0.1pt">productivity;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The extent to which COVID-19 impacts our
operating subsidiaries&#8217; business in the future will depend on future developments, which are highly uncertain and cannot be predicted,
including new information which may emerge concerning the severity of COVID-19 and the actions to contain COVID-19 or treat its impact,
among others. If the disruptions posed by COVID-19 or other matters of global concern continue for an extended period of time, our operating
subsidiaries&#8217; ability to pursue their business objectives may be materially adversely affected. In addition, our ability to raise
equity and debt financing which may be adversely impacted by COVID-19 and other events, including as a result of increased market volatility,
decreased market liquidity and third-party financing being unavailable on terms acceptable to us or at all.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Any future impact on the results of operations
of our operating subsidiaries will depend on, to a large extent, future developments and new information that may emerge regarding the
duration and severity of the COVID-19 pandemic and the actions taken by government authorities and other entities to contain the spread
or treat its impact, almost all of which are beyond our control. Given the general slowdown in economic conditions globally, volatility
in the capital markets as well as the general negative impact of the COVID-19 outbreak on the printing market, we cannot assure you that
we will be able to maintain the growth rate we have experienced or projected. We will continue to closely monitor the situation throughout
the rest of 2022 and beyond.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>The war in Ukraine could materially and adversely affect our
business and results of <span style="letter-spacing: -0.1pt">operations.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The recent outbreak of war in Ukraine has
already affected global economic markets, including a dramatic increase in the price of oil and gas, and the uncertain resolution of this
conflict could result in protracted and/or severe damage to the global economy. Russia&#8217;s recent military interventions in Ukraine
have led to, and may lead to, additional sanctions being levied by the United States, European Union and other countries against Russia.
Russia&#8217;s military incursion and the resulting sanctions could adversely affect global energy and financial markets and thus could
affect the global markets, our customers&#8217; businesses and potentially our business. As at the date of this annual report, to the
best knowledge of the Company, we and our Hong Kong subsidiaries (i) do not have any direct business or contracts with any Russian or
Ukraine entity as a supplier or customer, (ii) do not have any knowledge whether any our customers or suppliers have any direct business
or contracts with any Russian entity, (iii) our business segments, products, lines of service, projects, or operations are not materially
impacted by supply chain disruptions by the war in Ukraine, and (iv) have not been financially affected by the war in Ukraine. The extent
and duration of the military action, sanctions and resulting market disruptions are impossible to predict, but could be substantial. Any
such disruptions caused by Russian military action or resulting sanctions may magnify the impact of other risks described in this section.
We cannot predict the progress or outcome of the situation in Ukraine, as the conflict and governmental reactions are rapidly developing
and beyond their control. Prolonged unrest, intensified military activities or more extensive sanctions impacting the region could have
a material adverse effect on the global economy, and such effect could in turn have a material adverse effect on our business, financial
condition, results of operations, and prospects.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We do not anticipate any new or heightened
risk of potential cyberattacks by state actors or others since Russia&#8217;s invasion of Ukraine, and we have not taken any actions to
mitigate such potential risks. Our board of directors will continue to monitor any potential risks that might arise due to the war in
Ukraine which are specific to the Company, including but not limited to risks related to cybersecurity, sanctions, and supply chain, suppliers,
or service providers in affected regions as well as risks connected with ongoing or halted operations or investments in affected regions.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>Our lack of effective internal controls over financial reporting
may affect our ability to accurately report our financial results or prevent <span style="letter-spacing: -0.1pt">fraud.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our management has not completed an assessment
of the effectiveness of our internal control over financial reporting and our independent registered public accounting firm has not conducted
an audit of our internal control over financial reporting. However, in connection with the audits of our consolidated financial statements
for the years ended March 31, 2024, 2025 and 2026, we and our independent registered public accounting firm identified material weaknesses
in our internal control over financial reporting as well as other control deficiencies for the above mentioned periods. As defined in
the standards established by the PCAOB, a &#8220;material weakness&#8221; is a deficiency, or a combination of deficiencies, in internal
control over financial reporting. There is a reasonable possibility that a material misstatement in our annual or interim financial statements
may not be prevented or detected on a timely basis. The material weakness identified is related to (i) inadequate segregation of duties
for certain key functions due to limited staff and resources; and (ii) a lack of independent directors and an audit committee.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We intend to implement measures designed
to improve our internal control over financial reporting to address the underlying causes of these material weaknesses, including (i)
hiring more qualified staff to fill up the key roles in the operations; (ii) appointing independent directors; (iii) establishing an audit
committee; <span style="letter-spacing: -0.25pt">and</span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">(iv) strengthening our corporate governance. We intend to implement the above measures
prior to the listing and we expect the remediation to be completed upon <span style="letter-spacing: -0.1pt">listing.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Effective internal control over financial
reporting is important to prevent fraud. The market for and trading price of our Class B Ordinary Shares may be materially and adversely
affected if we do not have effective internal controls. We may not be able to discover problems in a timely manner and our current and
potential shareholders may lose confidence in our financial reporting, which may harm our business and the trading price of our Class
B Ordinary Shares. The absence of internal controls over financial reporting may inhibit investors from purchasing our Class B Ordinary
Shares and may make it more difficult for us to raise funds in debt or equity financing. Additional material weaknesses or significant
deficiencies may be identified in the future. If we identify such issues or if we are unable to produce accurate and timely financial
statements, our stock price may decline and we may be unable to maintain compliance with the Nasdaq rules.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt; font-size: 10pt; text-align: center"><b>Risks Related to Doing Business in the <span style="letter-spacing: -0.25pt">PRC</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Uncertainties with respect to the mainland
China legal system, including risks and uncertainties regarding the enforcement of laws, and sudden or unexpected changes in laws and
regulations in the PRC with little advance notice could result in a material change in our operations and/or the value of the securities
we are registering for sale.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">There are substantial uncertainties regarding
the interpretation and application of PRC laws and regulations. The PRC legal system is based on written statutes and their legal interpretations
by the Standing Committee of the National People&#8217;s Congress. Previous court decisions may be cited for reference but have limited
precedential value. Since 1979, the PRC government has been developing a comprehensive system of commercial laws, and considerable progress
has been made in introducing laws and regulations dealing with economic matters such as foreign investment, corporate organization and
governance, commerce, taxation and trade. However, as these laws and regulations are relatively new, and due to the limited volume of
published cases and their non-binding nature, interpretation and enforcement of these laws and regulations involve uncertainties. These
laws and regulations are sometimes vague and may be subject to future changes, and their official interpretation and enforcement could
be unpredictable, with little advance notice which could result in a material change in our operations and/or the value of our Class B
Ordinary Shares. It is also uncertain whether having several of our directors and officers located in Hong Kong will subject us to the
oversight of the Chinese authorities in the future.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Furthermore, the PRC legal system is based
in part on government policies and internal rules, some of which are not published on a timely basis or at all and may have a retroactive
effect. As a result, we may not be aware of our violation of any of these policies and rules until sometime after the violation. In addition,
any administrative and court proceedings in China may be protracted, resulting in substantial costs and diversion of resources and management
attention.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>The PRC government may intervene or
influence our operations at any time, which could result in a material change in our operations and/or the value of the securities we
are registering for sale.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Bluemount Cayman is a holding company and
we conduct all of our operations through our Hong Kong operating subsidiaries. Our operations are located in Hong Kong, and the majority
of our clients are Hong Kong and mainland China persons. The PRC government may choose to exercise significant oversight and discretion,
and the regulations to which we are subject may change rapidly and with little notice to us or our shareholders. As a result, the application,
interpretation, and enforcement of new and existing laws and regulations in China are often uncertain. In addition, these laws and regulations
may be interpreted and applied inconsistently by different agencies or authorities, and inconsistently with our current policies and practices.
New laws, regulations, and other government directives in China may also be costly to comply with, and such compliance or any associated
inquiries or investigations or any other government actions may:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>delay or impede our <span style="letter-spacing: -0.1pt">development;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>result in negative publicity or increase our operating <span style="letter-spacing: -0.1pt">costs;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>require significant management time and attention; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td style="padding-right: 14.6pt">subject us to remedies, administrative penalties and even criminal liabilities that may harm our business,
        including fines assessed for our current or historical operations, or demands or orders that we modify or even cease our business practices.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The promulgation of new laws or regulations,
or the new interpretation of existing laws and regulations, in each case that restrict or otherwise unfavorably impact the ability or
manner in which we conduct our business could require us to change certain aspects of our business to ensure compliance, which could decrease
demand for our products, increase costs, require us to obtain more licenses, permits, approvals or certificates, or subject us to additional
liabilities. To the extent any new or more stringent measures are required to be implemented, our operations could be materially and adversely
affected as well as the value of our Class B Ordinary Shares.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Any actions by the PRC government to
exert more oversight and control over offerings that are conducted overseas and/or foreign investment in China-based issuers, such actions
could significantly limit or completely hinder our ability to offer or continue to offer securities to investors and cause the value of
such securities to significantly decline or become worthless.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Previous statements by the PRC government
have indicated an intent to exert more exert oversight and control over offerings that are conducted overseas and/or foreign investments
in China based issuers. On July 10, 2021, CAC issued a revised draft of the Measures for Cybersecurity Review (the &#8220;Revised Draft&#8221;),
which required that, among others, in addition to an &#8220;operator of critical information infrastructure&#8221; any &#8220;data processor&#8221;
controlling personal information of no less than one million users which seeks to list in a foreign stock exchange should also be subject
to cybersecurity review. Pursuant to Article 6 of the Revised Draft, companies holding data or more than one million users must apply
for cybersecurity approval when seeking overseas listings because of the risk that such data and personal information could be &#8220;affected,
controlled, and maliciously exploited by foreign governments.&#8221; On January 4, 2022, the CAC, the NDRC, and several other administrations
jointly adopted and published the New Measures for Cybersecurity Review (&#8220;New Measures&#8221;), which came into effect on February
15, 2022 and amended the Revised Draft released on July 10, 2021. According to the New Measures, if an &#8220;operator of critical information
infrastructure&#8221; or &#8220;network platform operator&#8221; that is in possession of personal data of more than one million users
intends to list in a foreign country, it must apply for a cybersecurity review. Our business belongs to the finance industry, which does
not involve the collection of user data, implicate cybersecurity, or involve any other type of restricted industry. As a result, the likelihood
of us being subject to the review of the CAC is remote.</p>

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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">On December 24, 2021, the CSRC, together
with other relevant PRC authorities issued the Provisions of the State Council on the Administration of Overseas Securities Offering and
Listing by Domestic Companies (Draft for Comments), and the Measures for the Filing of Overseas Securities Offering and Listing by Domestic
Companies (Draft for Comments) (&#8220;Draft Overseas Listing Regulations&#8221;). The Draft Overseas Listing Regulations require that
a PRC domestic enterprise seeking to issue and list its shares overseas shall complete the filing procedures of and submit the relevant
information to CSRC, including direct and indirect issuance and listing. Where an enterprise whose principal business activities are conducted
in PRC seeks to issue and list its shares in the name of an overseas enterprise on the basis of the equity, assets, income or other similar
rights and interests of the relevant PRC domestic enterprise, such activities shall be deemed an indirect overseas issuance and listing
under the Draft Overseas Listing Regulations.</p>

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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Given that we do not have operations in
mainland China, our registered public offering in the U.S. is not subject to the review nor prior approval of the CAC or the CSRC. Uncertainties
still exist, however, due to the possibility that laws, regulations, or policies in the PRC could change rapidly in the future. The promulgation
of new laws or regulations, or the new interpretation of existing laws and regulations may restrict or otherwise unfavorably impact our
ability or way to conduct business and may require us to change certain aspects of our business to ensure compliance, which could decrease
demand for our services, reduce revenues, increase costs, require us to obtain more licenses, permits, approvals or certificates, or subject
us to additional liabilities.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In the event that (i) the PRC government
expands the categories of industries and companies whose foreign securities offerings are subject to review by the CSRC or the CAC that
we are required to obtain such permissions or approvals; or (ii) we inadvertently concluded that relevant permissions or approvals were
not required or that we did not receive or maintain relevant permissions or approvals required, any action taken by the PRC government
could significantly limit or completely hinder our operations, significantly limit or completely hinder our ability to offer our Class
B Ordinary Shares to investors and cause the value of such Class B Ordinary Shares to significantly decline or become worthless.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>In light of recent events indicating
greater oversight by the Cyberspace Administration of China over data security, particularly for companies seeking to list on a foreign
exchange, we may be subject to a variety of PRC laws and other obligations regarding data protection and any other rules, and any failure
to comply with applicable laws and obligations could have a material and adverse effect on our business and the offering.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our operations are located in Hong Kong
and our clients primarily consist of Hong Kong and mainland China persons. As such we are subject to PRC laws relating to the collection,
use, sharing, retention, security, and transfer of confidential and private information, such as personal information and other data.
These laws apply not only to third-party transactions, but also other parties with which we have commercial relations. These laws continue
to develop, and the PRC government may adopt other rules and restrictions in the future. Non-compliance could result in penalties or other
significant legal liabilities.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The PRC regulatory requirements regarding
cybersecurity are evolving. For instance, various regulatory bodies in mainland China, including the CAC, the Ministry of Public Security,
and the SAMR, have enforced data privacy and protection laws and regulations with varying and evolving standards and interpretations.
The Cybersecurity Law, which was adopted by the National People&#8217;s Congress on November 7, 2016, and the Cybersecurity Review Measures,
which were promulgated on April 13, 2020, provide that personal information and important data collected and generated by a critical information
infrastructure operator in the course of its operations in China must be stored in China, and if a critical information infrastructure
operator purchases internet products and services that affect or may affect national security, it will be subject to cybersecurity review
by the CAC. On June 10, 2021, the Standing Committee of the National People&#8217;s Congress promulgated the Data Security Law, which
took effect on September 1, 2021. The Data Security Law requires that data shall not be collected by theft or other illegal means, and
also provides for a data classification and hierarchical protection system. The data classification and hierarchical protection system
puts data into different groups according to its importance in economic and social development, and the damages it may cause to national
security, public interests, or the legitimate rights and interests of individuals and organizations in case the data is falsified, damaged,
disclosed, illegally obtained or illegally used. If any of our data processing activities conducted after the Data Security Law became
effective were found to be not in compliance with this law, we could be ordered to make corrections, and under certain serious circumstances,
such as severe data divulgence, we could be subject to penalties, including the revocation of our business licenses or other permits.
Furthermore, the recently issued Opinions on Strictly Cracking Down Illegal Securities Activities in Accordance with the Law require (i)
speeding up the revision of the provisions on strengthening the confidentiality and archives management relating to overseas issuance
and listing of securities and (ii) improving the laws and regulations relating to data security, cross- border data flow, and management
of confidential information. As there remain uncertainties regarding the further interpretation and implementation of those laws and regulations,
we cannot assure you that we will be compliant such new regulations in all respects, and we may be ordered to rectify and terminate any
actions that are deemed illegal by the regulatory authorities and become subject to fines and other sanctions.</p>

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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We believe, that as of the date of this
annual report and given that we do not any operations in mainland China, we are not required to obtain other permissions by including
the CSRC, CAC or any other PRC authorities for its operations or issue our Class B Ordinary Shares including the Class B Ordinary Shares
being registered for sale to foreign investors under existing PRC laws and regulations, and have not received any requirement or were
denied such permissions or approvals by any PRC authorities. According to the New Measures, if an &#8220;operator of critical information
infrastructure&#8221; or &#8220;network platform operator&#8221; that is in possession of personal data of more than one million users
intends to list in a foreign country, it must apply for a cybersecurity review. The New Measures further elaborates the factors to be
considered when assessing the national security risks of the relevant activities, including, among others, (i) the risk of core data,
important data or a large amount of personal information being stolen, leaked, destroyed, and illegally used or exited the country; and
(ii) the risk of critical information infrastructure, core data, important data or a large amount of personal information being affected,
controlled, or maliciously used by foreign governments after listing abroad. As of the date of this annual report, neither the Company
nor its Hong Kong subsidiaries possess a large amount of personal information in their business operations or is recognized as an &#8220;operator
of critical information infrastructure&#8221; by any authentic authority. Therefore, we do not believe that our Group is deemed to be
an &#8220;operator of critical information infrastructure,&#8221; or &#8220;network platform operator&#8221; controlling personal information
of no less than one million users. We are required to collect and retain some basic information furnished by our customers, suppliers
and employees in accordance with prevailing business practices, but we do not handle a large amount of personal and confidential data
in the ordinary course of business. As of the date of this annual report, we have not been involved in any investigations on cybersecurity
or data security initiated by related governmental regulatory authorities, and we have not received any inquiry, notice, warning, or sanction
in such respect.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">However, given the recent events indicating
greater oversight by the CAC over data security, particularly for companies seeking to list on a foreign exchange, it remains uncertain
as to how the New Measures will be interpreted or implemented. There remains significant uncertainty as to the enactment, interpretation
and implementation of regulatory requirements related to current and future PRC laws, overseas securities offerings and other capital
markets activities. PRC regulatory agencies, including the CAC, may adopt new laws, regulations, rules, or detailed implementation and
interpretation related to the New Measures. They may also take actions requiring us, or making it advisable for us, to halt this offering
before the settlement and delivery of the Class B Ordinary Shares that we are offering. If any such new laws, regulations, rules, or implementation
and interpretation come into effect, we expect to take all reasonable measures and actions to comply therewith. In the event of a failure
to comply, we may be required to suspend our relevant businesses and become subject to fines and other penalties. If the CAC or other
PRC regulatory agencies later promulgate new rules or explanations requiring that we obtain their approvals for this offering and any
follow-on offering, we may be unable to obtain such approvals, which could significantly limit or completely hinder our ability to offer
or continue to offer securities to our investors.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>You may experience difficulties in effecting
service of process, enforcing foreign judgments or bringing actions in China against us or our management named in this annual report
based on foreign laws.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Bluemount Cayman is incorporated under
the laws of the Cayman Islands, but all of our operations and assets are held by our operating subsidiaries in Hong Kong. In addition,
all of our assets are located in Hong Kong and all of our senior executive officers and directors reside within Hong Kong for a significant
portion of the time. As a result, it may be difficult or impossible for investors to effect service of process on us inside Hong Kong.
It may also be difficult for you to enforce in U.S. courts judgments obtained in U.S. courts based on the civil liability provisions of
the U.S. federal securities laws against us and our officers and directors. Moreover, there is uncertainty as to whether the courts of
the Hong Kong would recognize or enforce judgments of U.S. courts against us or such persons predicated upon the civil liability provisions
of the securities laws of the United States or any state.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 14.55pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Loeb &amp; Loeb, our counsel as to Hong
Kong law, has advised us that there is currently no arrangement providing for the reciprocal enforcement of judgements between Hong Kong
and the United States, as such judgments of United States courts will not be directly enforced in Hong Kong. However, under common law,
a foreign judgment (including one from federal or state court in the United States) obtained against the Company may generally be treated
by the courts of Hong Kong as a cause of action in itself and sued upon as a debt between the parties. In a common law action for enforcement
of a foreign judgment, the judgment creditor has to prove that (i) the judgment is <i>in personam</i>; (ii) the judgment is in the nature
of a monetary award; (iii) the judgment is final and conclusive on the merits and has not been stayed or satisfied in full; and (iv) the
judgement is from a court of competent jurisdiction. The defenses available to the defendant in a common law action for enforcement of
a foreign judgment include breach of natural justice, fraud and contrary to public policy of Hong Kong. In order to enforce the foreign
judgment at common law, fresh proceedings must be initiated in Hong Kong, which involves issuing a Writ of Summons and Statement of Claim
attaching the foreign judgment as proof of the debt.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>We are a holding company and our ability
to pay dividends is primarily dependent upon the earnings of, and distributions by, our Hong Kong operating <span style="letter-spacing: -0.1pt">subsidiaries.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The Class B Ordinary Shares are those of
Bluemount Cayman. Bluemount Cayman is a holding company incorporated under the laws of the Cayman Islands with limited liability. All
of our business operations are conducted through our Hong Kong operating subsidiaries, and hence, our revenue and profit are all contributed
by the same operating subsidiaries. We do not intend to pay dividends in the near future. See &#8220;Dividend Policy&#8221;.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our ability to pay dividends to our shareholders
is primarily dependent upon the earnings of our operating subsidiaries and their distribution of funds to us, primarily in the form of
dividends. The ability of our Hong Kong subsidiary to make distributions to us depends upon, among others, its distributable earnings.
Under Hong Kong law, dividends may only be paid out of distributable profits (that is, accumulated realized profits less accumulated realized
losses) or other distributable reserves. Dividends cannot be paid out of share capital. There are no restrictions or limitations under
the laws of Hong Kong imposed on the conversion of HK dollars into foreign currencies and the remittance of currencies out of Hong Kong,
nor is there any restriction on foreign exchange to transfer cash between the Company and its subsidiaries, across borders and to U.S.
investors, nor are there any restrictions or limitations on distributing earnings from our business and subsidiaries to the Company and
U.S. investors. Under the current practice of the Inland Revenue Department of Hong Kong, no tax is payable in Hong Kong in respect of
dividends paid by us.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>Our results of operation may be materially and adversely affected
by a downturn in mainland China or the global <span style="letter-spacing: -0.1pt">economy.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">All of our operations are currently located
in Hong Kong, and all of our revenue was generated in Hong Kong for the years ended March 31, 2024, 2025 and 2026. Accordingly, our business,
prospects, financial condition and results of operations may be influenced to a significant degree by the political, economic and social
conditions in China generally and by the continued economic growth in China as a whole. While the Chinese economy has experienced significant
growth over the past decades, growth has been uneven, both geographically and among various sectors of the economy. The PRC government
has implemented various measures to encourage economic growth and guide the allocation of resources. Some of these measures may benefit
the overall Chinese economy, but may have a negative effect on us.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The rapid growth of the Chinese economy
has slowed down since 2012 and such slowdown may continue. There exists also uncertainty over the long-term effects of the expansionary
monetary and fiscal policies adopted by the central banks and financial authorities of some of the world&#8217;s leading economies, including
the United States and mainland China, before 2020. Unrest, terrorist threats and the potential for war in the Middle East and elsewhere
may increase market volatility across the globe. Any prolonged slowdown in the global or the Chinese economy may affect potential customers&#8217;
confidence in the financial market as a whole and have a negative impact on our financial condition. Further, recent global economic conditions
including inflationary pressures, have not materially affected our operations in mainland China. However, continued pressure from global
economic conditions may affect the mainland China markets in the future and in turn, may affect our operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The continued turbulence in the international
markets may adversely affect our ability to access the capital markets to meet liquidity needs. We cannot assure that there will not be
any unfavorable changes in the mainland China economy that could impact the industries in which we operate, which could in turn diminish
the demand for our services.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>It may be difficult for overseas shareholders and/or regulators to conduct investigation
in mainland <span style="letter-spacing: -0.1pt">China.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Shareholder claims or regulatory investigations
that are common in the U.S. are typically difficult to pursue as a matter of law or practicality in mainland China. There are significant
legal obstacles to providing information needed for regulatory investigations or litigation initiated outside mainland China. Chinese
authorities may establish a regulatory cooperation agreement with the securities regulatory authorities of another jurisdiction to implement
cross-border supervision and administration which may be difficult to achieve in the absence of mutual and practical cooperation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>We may be required to obtain approval from PRC authorities to list on overseas stock
exchanges in the <span style="letter-spacing: -0.1pt">future.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The Regulations on Mergers and Acquisitions
of Domestic Companies by Foreign Investors, or the M&amp;A Rules, adopted by six PRC regulatory agencies in 2006 and amended in 2009,
require CSRC approval for a listing involving offshore special purchase vehicles holding Chinese assets. We may be required to obtain
approval from PRC authorities in order to continue our listing in Nasdaq or add new listings on other overseas stock exchanges in the
future but cannot provide assurance that we will be able to obtain such approval.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Based on our understanding of the current
PRC laws and regulations, we will not be required to submit an application to the CSRC for the approval of the offering and trading of
our Class B Ordinary Shares because (i) our Group does not have any operations in mainland China, and (ii) the CSRC currently has not
issued any definitive rule or interpretation concerning whether an offering like ours under this document is subject to this regulation.
However, uncertainties still exist as to how the M&amp;A Rules will be interpreted or implemented, and our understanding is subject to
any new laws, rules, and regulations or detailed implementations and interpretations in any form relating to the M&amp;A Rules. If CSRC
approval is required, it is uncertain whether we can or how long it will take us to obtain the approval and, even if we obtain such CSRC
approval, such CSRC approval could be rescinded. We cannot assure you that relevant PRC government authorities, including the CSRC, would
reach the same conclusion as our PRC counsel.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Changes in international trade policies, trade disputes, barriers to trade, or the
emergence of a trade war may dampen growth in <span style="letter-spacing: -0.1pt">China.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Political events, international trade disputes,
and other business interruptions could harm or disrupt international commerce and the global economy, and could have a material adverse
effect on us and our customers and other partners. International trade disputes could result in tariffs and other protectionist measures
which may materially and adversely affect our business.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">There have also been concerns about the
relationship between mainland China and other countries, including the surrounding Asian countries, which may potentially have economic
effects. In particular, there is significant uncertainty about the future relationship between the United States and mainland China with
respect to trade policies, treaties, government regulations and tariffs. Economic conditions in China are sensitive to global economic
conditions, as well as changes in domestic economic and political policies and the expected or perceived overall economic growth rate
in China.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Political uncertainty surrounding international
trade disputes and the potential of the escalation to trade war and global recession could have a negative effect on customer confidence.
We may have also access to fewer business opportunities, and our operations may be negatively impacted as a result. In addition, the current
and future actions or escalations by either the United States or mainland China that affect trade relations may cause global economic
turmoil and potentially have a negative impact on our markets, our business, or our results of operations, as well as the financial condition
of our clients, and we cannot provide any assurances as to whether such actions will occur or the form that they may take.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>Changes in PRC political, economic and governmental policies
may have an adverse impact on our <span style="letter-spacing: -0.1pt">business.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We expect that Hong Kong will continue
to be our principal market and place of operation. Accordingly, our business, financial condition and results of operations are subject
to political, economic and legal developments in mainland China to a significant degree. The Chinese economy differs from the economies
of most developed countries in many aspects, including the extent of government involvement, growth rate, control of the foreign exchange,
allocation of resources and capital investment. We cannot assure there will not be any unfavorable changes in the political, economic
and governmental policies and measures promulgated by the PRC government that could impact the industries in which we operate, which could
in turn diminish the demand for our services.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>If we are classified as a PRC resident
enterprise for PRC enterprise income tax purposes, such classification could result in unfavorable tax consequences to us and our non-PRC
shareholders.</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Under the PRC Enterprise Income Tax Law
and its implementation rules, an enterprise established outside of the PRC with its &#8220;de facto management body&#8221; within the
PRC is considered a &#8220;resident enterprise&#8221; and will be subject to the enterprise income tax on its global income at the rate
of 25%. The implementation rules define the term &#8220;de facto management body&#8221; as the body that exercises full and substantial
control and overall management over the business, productions, personnel, accounts and properties of an enterprise. In 2009, the SAT issued
a circular, known as SAT Circular 82, partially abolished on December 29, 2017, which provides certain specific criteria for determining
whether the &#8220;de facto management body&#8221; of a PRC-controlled enterprise that is incorporated offshore is located in China. Although
this circular applies only to offshore enterprises controlled by PRC enterprises or PRC enterprise groups, not those controlled by PRC
individuals or foreigners, the criteria set forth in the circular may reflect the SAT&#8217;s general position on how the &#8220;de facto
management body&#8221; text should be applied in determining the tax resident status of all offshore enterprises. According to SAT Circular
82, an offshore incorporated enterprise controlled by a PRC enterprise or a PRC enterprise group will be regarded as a PRC tax resident
by virtue of having its &#8220;de facto management body&#8221; in China, and will be subject to PRC enterprise income tax on its global
income only if all of the following conditions are met: (i) the primary location of the day-to-day operational management is in China;
(ii) decisions relating to the enterprise&#8217;s financial and human resource matters are made or are subject to approval by organizations
or personnel in China; (iii) the enterprise&#8217;s primary assets, accounting books and records, company seals, and board and shareholder
resolutions are located or maintained in China; and (iv) at least 50% of voting board members or senior executives habitually reside in
China.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We believe that, as a Cayman Islands exempted
company, Bluemount Cayman is not a PRC resident enterprise for PRC tax purposes. However, the tax resident status of an enterprise is
subject to determination by the PRC tax authorities and uncertainties remain with respect to the interpretation of the term &#8220;de
facto management body.&#8221; If the PRC tax authorities determine that our company is a PRC resident enterprise for enterprise income
tax purposes, we would be subject to PRC enterprise income on our worldwide income at the rate of 25%. Furthermore, we would be required
to withhold a 10% tax from dividends we pay to our shareholders that are non-resident enterprises, including the holders of our Class
B Ordinary Shares. In addition, non-resident enterprise shareholders may be subject to PRC tax on gains realized on the sale or other
disposition of the Class B Ordinary Shares, if such income is treated as sourced from within the PRC. Furthermore, if we are deemed a
PRC resident enterprise, dividends paid to our non-PRC individual shareholders and any gain realized on the transfer of the Class B Ordinary
Shares by such shareholders may be subject to PRC tax at a rate of 20% (which, in the case of dividends, may be withheld at source by
us). These rates may be reduced by an applicable tax treaty, but it is unclear whether non-PRC shareholders of our company would be able
to claim the benefits of any tax treaties between their country of tax residence and the PRC in the event that we are treated as a PRC
resident enterprise. Any such tax may reduce the returns on your investment in our Class B Ordinary Shares.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>We face uncertainty with respect to indirect transfers of equity
interests in PRC resident enterprises by their non-PRC holding <span style="letter-spacing: -0.1pt">companies.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">On February 3, 2015, the SAT issued the
Public Notice Regarding Certain Corporate Income Tax Matters on Indirect Transfer of Properties by Non-Tax Resident Enterprises, or SAT
Bulletin 7. SAT Bulletin 7 extends its tax jurisdiction to transactions involving the transfer of taxable assets through offshore transfer
of a foreign intermediate holding company. In addition, SAT Bulletin 7 has introduced safe harbors for internal group restructurings and
the purchase and sale of equity through a public securities market. SAT Bulletin 7 also brings challenges to both foreign transferor and
transferee (or other person who is obligated to pay for the transfer) of taxable assets, as such persons need to determine whether their
transactions are subject to these rules and whether any withholding obligation applies.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">On October 17, 2017, the SAT issued the
Announcement of the State Administration of Taxation on Issues Concerning the Withholding of Non-resident Enterprise Income Tax at Source,
or SAT Bulletin 37, which came into effect on December 1, 2017. The SAT Bulletin 37 further clarifies the practice and procedure of the
withholding of non-resident enterprise income tax.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Where a non-resident enterprise transfers
taxable assets indirectly by disposing of the equity interests of an overseas holding company, which is an indirect transfer, the non-resident
enterprise as either transferor or transferee, or the PRC entity that directly owns the taxable assets, may report such indirect transfer
to the relevant tax authority. Using a &#8220;substance over form&#8221; principle, the PRC tax authority may disregard the existence
of the overseas holding company if it lacks a reasonable commercial purpose and was established for the purpose of reducing, avoiding
or deferring PRC tax. As a result, gains derived from such indirect transfer may be subject to PRC enterprise income tax, and the transferee
or other person who pays for the transfer is obligated to withhold the applicable taxes currently at a rate of 10% for the transfer of
equity interests in a PRC resident enterprise. Both the transferor and the transferee may be subject to penalties under PRC tax laws if
the transferee fails to withhold the taxes and the transferor fails to pay the taxes.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We face uncertainties as to the reporting
and other implications of certain past and future transactions where PRC taxable assets are involved, such as offshore restructuring,
sale of the Class B Ordinary Shares in our offshore subsidiaries and investments. Our company may be subject to filing obligations or
may be taxed if our company is a transferor in such transactions, and may be subject to withholding obligations if our company is a transferee
in such transactions, under SAT Bulletin 7 and/or SAT Bulletin 37. For transfers of Class B Ordinary Shares of our company by investors
who are non-PRC resident enterprises, our PRC subsidiary may be requested to assist in the filing under SAT Bulletin 7 and/or SAT Bulletin
37. As a result, we may be required to expend valuable resources to comply with SAT Bulletin 7 and/or SAT Bulletin 37 or to request the
relevant transferors from whom we purchase taxable assets to comply with these circulars, or to establish that our company should not
be taxed under these circulars, which may have a material adverse effect on our financial condition and results of operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>The Hong Kong legal system embodies uncertainties which could
limit the availability of legal <span style="letter-spacing: -0.1pt">protections.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Hong Kong is a Special Administrative Region
of the PRC and enjoys a high degree of autonomy under the &#8220;one country, two systems&#8221; principle. The Hong Kong Special Administrative
Region&#8217;s constitutional document, the Basic Law, ensures that the current political situation will remain in effect for 50 years.
Hong Kong has enjoyed the freedom to function in a high degree of autonomy for its affairs, including currencies, immigration and custom,
independent judiciary system and parliamentary system. However, we are not in any position to guarantee the implementation of the &#8220;one
country, two systems&#8221; principle and the level of autonomy as currently in place at the moment. Any changes in the state of political
environment in Hong Kong may materially and adversely affect our business and operation. We cannot predict the effect of future developments
in the Hong Kong legal system, including the promulgation of new laws, changes to existing laws or the interpretation or enforcement thereof,
or the pre-emption of local regulations by national laws. These uncertainties could limit the legal protections available to us.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>The laws of the Cayman Islands relating to the protection of
the interest of minority shareholders are different from those in the United <span style="letter-spacing: -0.1pt">States.</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our corporate affairs are governed by the
Memorandum and Articles of Association, and by the Cayman Islands Companies Act (Revised) and common law of Cayman Islands. The rights
of shareholders to take action against our directors, action by minority shareholders and the fiduciary responsibilities of our directors
to us under Cayman Islands law are to a large extent governed by the common law of the Cayman Islands and the Articles of Association.
The common law of the Cayman Islands is derived in part from comparatively limited judicial precedent in the Cayman Islands as well as
from English common law, the decisions of whose courts are of persuasive authority, but are not binding, on a court in the Cayman Islands.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The laws of the Cayman Islands relating
to the protection of the interests of minority shareholders differ in certain respects from those established under statutes or judicial
precedent in existence in the United States and other jurisdictions. Such differences may mean that the remedies available to our minority
shareholders may be different from those they would have under the laws of other jurisdictions, including the United States. Potential
investors should be aware that there is a risk that provisions of the Companies Act may not offer the same protection as the relevant
laws and regulations in the United States may offer, and should consider obtaining independent legal advice on the implications of investing
in foreign-incorporated companies.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b><span id="p1i4"></span>Item 4. INFORMATION ON THE <span style="letter-spacing: -0.1pt">COMPANY</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> A. <span style="text-decoration: underline">History and Development of
the <span style="letter-spacing: -0.1pt">Company</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Corporate <span style="letter-spacing: -0.1pt">History</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our history can be traced back to June
2016 when Bluemount Financial Group Limited was incorporated under the laws of Hong Kong as an immediate holding company, wholly owned
by Mr. Li Hok Yin (Mr. Li).</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">At the same time, two companies were incorporated
under the laws of Hong Kong, as wholly owned subsidiaries for the purpose of carrying out two different businesses, namely Bluemount Securities
Limited to engage in securities trading business and Bluemount Asset Management Limited to engage in asset management business.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In November 2016, licenses were granted
by SFC to Bluemount Securities Limited to undertake Type 1 (Dealing in Securities) regulated activity and Type 4 (Advising on Securities)
regulated activity; and licence was granted by SFC to Bluemount Asset Management Limited to undertake Type 9 (Assets Management) regulated
activity.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Subsequently, Bluemount Commodities Limited
was incorporated under the laws of Hong Kong as the third wholly owned subsidiary in March 2017 to engage in commodity trading business,
the commodities being luxury watches.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In June 2017, Bluemount Capital Limited
was incorporated under the laws of Hong Kong as the fourth wholly owned subsidiary to engage in provision of advisory services business.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In October 2018, Mr. Li transferred 6,903,090
shares (equivalent to 30% of the issued share capital) of Bluemount Financial Group Limited to Echo International Holdings Group Limited.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In January 2020, Mr. Li further transferred
shares of Bluemount Financial Group Limited to specific individuals. Specifically, he transferred 4,371,957 shares to Mr. Yan Ka Him,
4,602,060 shares to Mr. Pan Jiye (&#8220;Mr. Pan&#8221;), and 2,761,236 shares to Ms. Zhou Qilin.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In February 2022, Mr. Li transferred his
remaining shares in Bluemount Financial Group Limited to Mr. Yan Ka Him (1,628,768 shares), Mr. Pan Jiye (1,714,493 shares), and Ms. Zhou
Qilin (1,028,696 shares). As a result, Mr. Li ceased to be a shareholder of Bluemount Financial Group Limited. The shareholding distribution
of Bluemount Financial Group Limited became as follows: Echo International Holdings Group Limited holds 30%, Mr. Pan Jiye holds 27.45%,
Ms. Zhou Qilin holds 16.47%, and Mr. Yan Ka Him holds 26.08%.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b>Reorganization</b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">To prepare for this offering, we underwent the reorganization with the following <span style="letter-spacing: -0.1pt">steps:-</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Step 1 Bluemount Group Limited vs Mr. <span style="letter-spacing: -0.25pt">Pan</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">On May 23, 2023, Mr. Pan completed the transfer of all his shares in Bluemount Financial
Group Limited to Bluemount Group Limited, a company that he fully <span style="letter-spacing: -0.1pt">owns.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Step 2 Incorporation of Bluemount <span style="letter-spacing: -0.1pt">Cayman</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i>&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Bluemount Cayman was incorporated under
the laws of the Cayman Islands in June 2023 as an exempted company with limited liability, with the intention to become our ultimate holding
company and the issuer of this offering. The authorized share capital of Bluemount Cayman was 23,010,300 divided into 23,010,300 shares
each with a par value of USD0.0001. Upon incorporation, Ogier Global Subscriber (Cayman) Limited being the initial subscriber of Bluemount
Cayman, held the first fully paid subscriber&#8217;s share which was then transferred to Mr. Jiye Pan.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Step 3 Incorporation of WI Holdings <span style="letter-spacing: -0.1pt">limited</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">In June 2023, WI Holdings Limited was incorporated under the laws of the British Virgin
Islands with the intention to become the holding vehicle for Ms. Zhou&#8217;s <span style="letter-spacing: -0.1pt">shares.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Step 4 Incorporation of Yes &amp; Right Investment <span style="letter-spacing: -0.1pt">Limited</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In January 2024, Yes &amp; Right Investment
Limited was incorporated under the laws of the British Virgin Islands with the intention to become the holding vehicle for Mr. Yan&#8217;s
shares.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Step 5 SFC <span style="letter-spacing: -0.1pt">approval</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We applied to SFC for approval for adding
Bluemount Cayman as a new (indirect) substantial shareholder of the licenced companies Bluemount Securities Limited and Bluemount Asset
Management Limited as a new (indirect) shareholder of the said licenced companies. The approval was granted on 27 November 2023.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Step 6 Share <span style="letter-spacing: -0.2pt">Swap</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the terms of a share swap agreement,
Echo International Holdings Group Limited, Ms. Zhou Qilin, Mr. Yan Ka Him and Bluemount Group Limited sold their respective entire shares
in Bluemount Financial Group Limited to Bluemount Cayman, and in return, accepted the allotment of corresponding numbers of shares by
Bluemount Cayman. As a result, Bluemount Cayman became the new holding company of our business in the corporate structure on 16 January
2024.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Step 7 Shares transfer and <span style="letter-spacing: -0.1pt">Notifications</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 173.85pt 0pt 0pt; font-size: 10pt; line-height: 208%">On February 26, 2024, the transfer of shares from Ms. Zhou
Qilin to WI Holdings Limited was successfully completed. On March 11, 2024, Mr. Yan Ka Him successfully transferred his shares to Yes
&amp; Right Investment Limited.</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In March 2024, we informed the SFC of our
intention to include Yes &amp; Right Investment Limited and WI Holdings Limited as new (indirect) shareholders of the mentioned licensed
companies.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Step 8 Adding in 3 new <span style="letter-spacing: -0.1pt">shareholders</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">On 14 May 2024, Bluemount Group Limited,
Yes &amp; Right Investment Limited and WI Holdings Limited each sold and transferred part of its shares to some pre-IPO Investors, none
of which hold more than 5% shareholding of Bluemount Cayman.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Step 9 Cancellation of <span style="letter-spacing: -0.1pt">shares</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">On May 20, 2025, the following shareholders
of the Company proposed to surrender a portion of their Class A Ordinary Shares and Class B Ordinary Shares for cancellation. The Company
approved the surrender and cancellation of these shares on the same day. The details are as follows:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Echo International Holdings Group Limited
surrendered 3,451,545 Class A Ordinary Shares and 3,750,000 Class B Ordinary Shares. Following the cancellation, it held 3,451,545 Class
A Ordinary Shares and 3,750,000 Class B Ordinary Shares, each with a par value of US$0.0001.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Bluemount Group Limited surrendered 2,594,524
Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares. After cancellation, it retained 2,594,524 Class A Ordinary Shares and 2,818,873
Class B Ordinary Shares, each with a par value of US$0.0001.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Yes &amp; Right Investment Limited surrendered
2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares. After the transaction, it held 2,436,610 Class A Ordinary Shares
and 2,647,303 Class B Ordinary Shares, each with a par value of US$0.0001.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">WI Holdings Limited surrendered 1,331,214
Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares. Post-cancellation, the shareholder retained 1,331,213 Class A Ordinary
Shares and 1,446,323 Class B Ordinary Shares, each with a par value of US$0.0001.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Be Good Investment Holdings Limited surrendered
563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares. It subsequently held 563,752 Class A Ordinary Shares and 612,500
Class B Ordinary Shares, each with a par value of US$0.0001.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Lissington Limited also surrendered 563,753
Class A Ordinary Shares and 612,500 Class B Ordinary Shares. After cancellation, it retained 563,752 Class A Ordinary Shares and 612,500
Class B Ordinary Shares, each with a par value of US$0.0001.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Mr. Wei Chieh Huang surrendered 563,753
Class A Ordinary Shares and 612,500 Class B Ordinary Shares. Following the cancellation, he held 563,752 Class A Ordinary Shares and 612,500
Class B Ordinary Shares, each with a par value of US$0.0001.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 15.1pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As a result of these share surrenders and
cancellations, the total number of outstanding shares of the Company is now 11,505,148 Class A Ordinary Shares and 12,499,999 Class B
Ordinary Shares.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>INFORMATION ON THE <span style="letter-spacing: -0.1pt">COMPANY</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Completion of the Initial Public <span style="letter-spacing: -0.1pt">Offering</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">On July 14, 2025, the Company closed its
initial public offering of 1,375,000 Class B Ordinary Shares at a public offering price of US$4.00 per Class B Ordinary Share on the National
Association of Securities Dealers Automated Quotations (&#8220;Nasdaq&#8221;); and the underwriters to the Company&#8217;s initial public
offering had exercised the Over-Allotment Option to purchase an additional 140,000 Class B Ordinary Shares, on July 30, 2025, in connection
with the initial public offering. The gross proceeds received from the initial public offering totaled US$6.06 million. Company&#8217;s
Class B Ordinary Shares began trading on July 11, 2025 on the Nasdaq Capital Market under the ticker symbol &#8220;BMHL.&#8221;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">As of the date of annual report, 14,014,999 Class B Ordinary Shares were issued and
<span style="letter-spacing: -0.1pt">outstanding.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Emerging Growth Company <span style="letter-spacing: -0.1pt">Status</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As a company with less than US$1.235 billion
in revenue for our last fiscal year, we qualify as an &#8220;emerging growth company&#8221; pursuant to the Jumpstart Our Business Startups
Act of 2012, as amended, or the JOBS Act. An emerging growth company may take advantage of specified reduced reporting and other requirements
compared to those that are otherwise applicable generally to public companies. These provisions include exemption from the auditor attestation
requirement under Section 404 of the Sarbanes-Oxley Act of 2002 in the assessment of the emerging growth company&#8217;s internal control
over financial reporting. The JOBS Act also provides that an emerging growth company does not need to comply with any new or revised financial
accounting standards until such date that a private company is otherwise required to comply with such new or revised accounting standards.
Pursuant to the JOBS Act, we have elected to take advantage of the benefits of this extended transition period for complying with new
or revised accounting standards. As a result, our operating results and financial statements may not be comparable to the operating results
and financial statements of other companies who have adopted the new or revised accounting standards.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We will remain an emerging growth company
until the earliest of (i) the last day of the fiscal year during which we have total annual gross revenues of at least US$1.235 billion;
(ii) the last day of our fiscal year following the fifth anniversary of the completion of our IPO; (iii) the date on which we have, during
the preceding three-year period, issued more than US$1.0 billion in non-convertible debt; or (iv) the date on which we are deemed to be
a &#8220;large accelerated filer&#8221; under the Securities Exchange Act of 1934, as amended, or the Exchange Act, which would occur
if the market value of our Class B Ordinary Shares that are held by non-affiliates exceeds US$700 million as of the last business day
of our most recently completed second fiscal quarter. Once we cease to be an emerging growth company, we will not be entitled to the exemptions
provided in the JOBS Act discussed above.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Foreign Private Issuer <span style="letter-spacing: -0.1pt">Status</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We are incorporated in the Cayman Islands,
and more than 50 percent of our outstanding voting securities are not directly or indirectly held by residents of the United States. Therefore,
we are a &#8220;foreign private issuer,&#8221; as defined in Rule 405 under the Securities Act and Rule 3b-4(c) under the Exchange Act.
As a result, we are not subject to the same requirements as U.S. domestic issuers. Under the Exchange Act, we will be subject to reporting
obligations that, to some extent, are more lenient and less frequent than those of U.S. domestic reporting companies. For example, we
will not be required to issue quarterly reports or proxy statements. We will not be required to disclose detailed individual executive
compensation information. Furthermore, our directors and executive officers will not be required to report equity holdings under Section
16 of the Exchange Act and will not be subject to the insider short-swing profit disclosure and recovery regime. In addition, as a company
incorporated in the Cayman Islands, we are permitted to adopt certain home country practices in relation to corporate governance matters
that differ significantly from the Nasdaq Stock Market corporate governance requirements. These practices may afford less protection to
shareholders than they would enjoy if we complied fully with the Nasdaq Stock Market corporate governance requirements.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Corporate <span style="letter-spacing: -0.1pt">Information</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our principal office are located at Room
1007, 10/F, Capital Centre, 151 Gloucester Road, Wan Chai, Hong Kong, and our telephone number is +852 2137-2688. Our registered office
in the Cayman Islands is located at the office of Ogier Global (Cayman) Limited, 89 Nexus Way, Camana Bay, Grand Cayman, KY1-9009, Cayman
Islands. Our agent for service of process in the United States is Cogency Global Inc., located at 122 East 42nd Street, 18th Floor New
York, NY 10168.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Investors should contact us for any inquiries
through the address and telephone number of our principal executive offices. Our websites are https://www.bluemount.com. The information
contained on our website is not a part of this annual report.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Corporate <span style="letter-spacing: -0.1pt">Structure</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">The following chart illustrates our corporate structure as of the date of this annual
<span style="letter-spacing: -0.1pt">report:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><img src="corpstructure.jpg" alt="" style="height: 406px; width: 800px"/>&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; color: Red"></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt; font-size: 10pt; text-indent: 0in">B.&#160;&#160; <span style="text-decoration: underline">Business Overview</span></p>

<p style="margin: 0pt 489.25pt 0pt 0pt; font-size: 10pt; text-indent: 0in">&#160;</p>

<p style="margin: 0pt 489.25pt 0pt 0pt; font-size: 10pt; text-indent: 0in"><span style="letter-spacing: -0.1pt">Overview</span></p>

<p style="margin: 0pt 489.25pt 0pt 0pt; font-size: 10pt; text-indent: 0in">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 9.15pt; text-align: justify">We, through our operating subsidiaries, are
a Hong Kong-based consulting and advisory and financial services provider, as well as trader of luxury <span style="letter-spacing: -0.1pt">timepieces.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We provide comprehensive consulting and
advisory services on business development strategies to our diverse clientele. The core focus of our offerings lies in proactively seeking
and evaluating suitable transaction projects which can contribute to the growth and diversification of clients&#8217; business.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our Corporate Finance segment focuses on
the strategic, operational, financial, transactional and capital needs of our clients. In additional, we offer services in seeking suitable
transaction projects for the development or diversification; and (ii) seeking suitable business partners/investors for our clients for
fund raising projects. Our clients include companies, boards of directors, and as well as other parties-in-interest. We deliver a wide
range of services centered around three core offerings: Business Transformation, Strategy and Transactions.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We operate the trading of luxury branded
timepieces, where we source, buy, and sell prestigious timepieces. Bluemount Commodities is involved in the trading of brand- new luxury
branded timepieces.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">The table below sets forth the licenses obtained by our Operating Subsidiaries under
the jurisdiction of Hong <span style="letter-spacing: -0.1pt">Kong:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 50%; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">License
        type and trading right</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 49%; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Entity
        name</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">HKSFC Type 1 License &#8212; Dealing in securities</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">Bluemount Securities</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">HKSFC Type 4 License &#8212; Advising on securities</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">Bluemount Securities</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">HKSFC Type 9 License &#8212; Asset management</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">Bluemount Asset Management</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Stock Exchange Participants (Participant ID: 02054)</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">Bluemount Securities</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">HKSCC Participants (Participant ID: B02054)</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">Bluemount Securities</td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Competitive <span style="letter-spacing: -0.1pt">Strengths</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">We believe the following competitive strengths differentiate us from our <span style="letter-spacing: -0.1pt">competitors:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>Diversified Service Offerings under our Consulting and Advisory Business <span style="letter-spacing: -0.1pt">Segment;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>Demand for Integrated Solutions and a Consultative Approach under our Consulting and Advisory Business <span style="letter-spacing: -0.1pt">Segment;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">Focused distribution approach offering personalized customer experience to limited client base and delivering
        comprehensive services to customers within our Commodity Trading Business Segment;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>A proven and experienced management team consisting of industry <span style="letter-spacing: -0.1pt">veterans;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>Established and strong relationship with our clients and stable client base; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>Synergies among our different lines of services under our Financial Services Business Segment generate diversified and stable sources
        of <span style="letter-spacing: -0.1pt">revenue.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Our <span style="letter-spacing: -0.1pt">Strategy</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">We intend to pursue the following strategies to further expand our <span style="letter-spacing: -0.1pt">business:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">Leverage Our Practitioners&#8217; and Businesses&#8217; Expertise, Geographic Reach, Diverse Service Offerings
        and Client Relationships under our Consulting and Advisory Business Segment;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>Strengthening our placing and underwriting <span style="letter-spacing: -0.1pt">services;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>Enhancing and developing our asset management business; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>Continue to Expand the Product Categories, Brands and Number of SKUs Available for our Commodity Trading Business <span style="letter-spacing: -0.1pt">Segment.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">C. <span style="text-decoration: underline">Organizational <span style="letter-spacing: -0.1pt">Structure</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">The following is a list of our subsidiaries as of the date of this annual <span style="letter-spacing: -0.1pt">report.</span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
  <tr style="vertical-align: top">
    <td style="border-bottom: Black 1pt solid; width: 20%; text-align: center">Name</td>
    <td style="width: 2%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 44%; text-align: center">Background</td>
    <td style="width: 2%; text-align: center">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 32%; text-align: center">Ownership</td></tr>
  <tr style="vertical-align: top">
    <td>Bluemount Cayman</td>
    <td>&#160;</td>
    <td>Incorporated on June 27, 2023 under the laws of Cayman Islands as an exempted company.</td>
    <td>&#160;</td>
    <td>See &#8220;Principal Shareholders&#8221; for details of our material shareholding structures immediately prior to and after this offering.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>Bluemount HK</td>
    <td>&#160;</td>
    <td>Incorporated on June 3, 2016 as a limited company under the laws of Hong Kong.</td>
    <td>&#160;</td>
    <td>100% owned by Bluemount Cayman.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>Bluemount Asset Management</td>
    <td>&#160;</td>
    <td>Incorporated on June 3, 2016 as a limited company under the laws of Hong Kong.</td>
    <td>&#160;</td>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt; font-size: 10pt; line-height: normal; text-indent: 0in">D. <span style="text-decoration: underline">Property, Plants
and Equipment</span></p>

<p style="margin: 0pt 449.6pt 0pt 0pt; font-size: 10pt; line-height: normal; text-indent: 0in">&#160;</p>

<p style="margin: 0pt 449.6pt 0pt 0pt; font-size: 10pt; line-height: normal; text-indent: 0in"><span style="letter-spacing: -0.1pt">Facilities</span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

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executive office is located Room 1007, 10/F, Capital Centre, 151 Gloucester Road, Wan Chai, Hong Kong, where Bluemount Commodities Limited,
our subsidiary, leased approximately 3,000 square feet of office space. The lease will expire on December 31, 2026. We pay a monthly rent
in the amount of HK$70,000 (approximately US$9,000). We believe that we will be able to obtain adequate facilities on reasonable terms
principally through leasing, to accommodate our future expansion plans.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b><span id="p1i4a"></span>Item 4A. UNRESOLVED STAFF <span style="letter-spacing: -0.1pt">COMMENTS</span></b></p>

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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt">None.</span></p>

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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><span id="p1i5"></span>Item 5. OPERATING AND FINANCIAL REVIEW AND <span style="letter-spacing: -0.1pt">PROSPECTS</span></b></p>

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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><i>The following discussion and analysis
of our financial condition and results of operations should be read in conjunction with our consolidated financial statements and the
related notes included elsewhere in this annual report. This discussion contains forward-looking statements reflecting our current expectations
that involve risks and uncertainties. See &#8220;Disclosure Regarding Forward-Looking Statements&#8221; for a discussion of the uncertainties,
risks and assumptions associated with these statements. Actual results and the timing of events could differ materially from those discussed
in our forward-looking statements as a result of many factors, including those set forth under &#8220;Item 3. KEY INFORMATION &#8212;
D. Risk Factors&#8221; and elsewhere in this annual report.</i></p>

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<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> A. <span style="text-decoration: underline">Operating <span style="letter-spacing: -0.1pt">Results</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">We, through our operating subsidiaries, are a Hong Kong-based consulting and advisory
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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our total revenues were HK$32.8 million,
HK$53.8 million and HK$62.1 million for the years ended March 31, 2024, 2025 and 2026, respectively. We recorded a total net profit of
HK$9.2 million, HK$10.1 million and HK$10.2 million for the years ended March 31, 2024, 2025 and 2026, respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: right">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">For the years ended March 31, 2024, 2025
and 2026, approximately 57.05%, 30.49% and 8.70% of our total revenue was derived from provision of consulting and advisory services,
respectively; approximately 40.45%, 61.15% and 76.35% of our total revenue was derived from trading of luxury timepieces, respectively;
whereas our financial services (namely underwriting and placing services, securities dealing and brokerage services, and asset management
services) in the aggregate only accounted for 2.50%, 8.36% and 14.95% of our total revenue, respectively. Therefore, we consider that
our consulting and advisory services the most material business line in our business.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Key Components of Results of <span style="letter-spacing: -0.1pt">Operations</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b><i>Revenues</i></b></span></p>

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income, income from trading of timepieces, brokerage commissions, underwriting and placement income, introducing and referral income,
handling income, investment management fee income, interest income and others. The following table sets forth the breakdown of our total
revenues, both in absolute amount and as a percentage of our total revenues, for the years ended March 31, 2024, 2025 and 2026:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">14</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">0.03</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">100</td>
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    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">62,059</td>
    <td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">7,956</td>
    <td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">100</td>
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<p style="margin: 0">&#160;</p>

<p style="text-align: left; font-size: 10pt; font-style: italic; margin-top: 0pt; margin-bottom: 0pt">Advisory service fee income</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Provision of advisory service fee income
comprise the business development strategies and advisory services including (i) seeking suitable transaction projects for the development
or diversification of the business of the Company; and (ii) seeking suitable business partners/investors for the Company for fund raising
projects.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">For the years ended March 31, 2024, 2025 and 2026 advisory service fee income accounted
for 57.05%, 30.49% and 8.7% of our total revenues, <span style="letter-spacing: -0.1pt">respectively.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Trading of <span style="letter-spacing: -0.1pt">timepieces</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The revenue generated from the trading
of timepieces has demonstrated a significant upward trajectory over the three-year period ended March 31, 2026. Specifically, the revenue
figures were HK$13,288,000 for the year ended March 31, 2024, HK$32,873,000 for the year ended March 31, 2025 and HK$47,381,000 for the
year ended March 31, 2026. This represents a year-on-year increase of approximately 147% from 2024 to 2025, and a further substantial
increase of about 44% from 2025 to 2026.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Investment management fee <span style="letter-spacing: -0.1pt">income</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We, through our Operating Subsidiaries,
provide investment management services by acting as investment manager for our customers in return for investment management fee income.
The following tables present key operating data for underwriting and placement income for the years ended indicated:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">245</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">128</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">16</td>
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    <td style="font-size: 10pt; text-align: right">7</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">330</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">-</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">-</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">-</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">-</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">3,979</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">9,124</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">1,170</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">766</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">4,236</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,189</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We, through our Operating Subsidiaries,
charge the customers a fee for the investment management services provided under our asset management business, which are recognized when
the services are rendered according to the relevant contracts. For the years ended March 31, 2024, 2025 and 2026, investment management
fee income accounted for 2.33%, 7.88% and 14.95% of our total revenues, respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Brokerage <span style="letter-spacing: -0.1pt">commissions</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Brokerage commissions represent fees and
commissions from securities brokerage services based on a fixed rate for each transaction. When a customer executes a securities trading
transaction with our Operating Subsidiaries, brokerage commission is recognized upon completion of the transaction. The fixed rates applied
to customers vary depending on the type of customer, the type of transaction, and the trade volume from the particular customer.</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The brokerage commission income recorded
for the years ended March 31, 2024, 2025 and 2026 were HK$9,000, HK$14,000 and HK$nil, respectively. The increase of approximately 55.56%
from HK$9,000 in 2024 to HK$14,000 in 2025 reflects an economic recovery. This recovery likely boosted investor confidence and trading
activities, leading to increased brokerage transactions and higher commissions earned by the company.</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The decrease from HK$14,000 in 2025 to
HK$nil in 2026 was mainly due to a significant drop in customer trading volume during the year. Market sentiment weakened again, resulting
in reduced investor participation and fewer executed transactions. As brokerage commissions are directly tied to trading activity, the
lower transaction volume led to no commission income being recorded for 2026.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Other <span style="letter-spacing: -0.1pt">income</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Interest income and others primarily consists of interests earned on bank deposits,
customers&#8217; overdue and government <span style="letter-spacing: -0.1pt">subsidies.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Interests on customers&#8217; overdue represent
interests charged on overdue receivables from customers arising from brokerage transactions. According to the contracts entered by into
between us and our customers, we, through our Operating Subsidiaries, shall charge our customers on amounts overdue, i.e. amounts due
on brokerage transactions which are not yet settled on settlement dates, an interest at Hong Kong Prime Lending Rate plus 8% per annum
accrued on daily basis.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Government subsidies primarily relate to
one-off entitlement granted by the Hong Kong Government under the Employment Support Scheme of the Anti-epidemic Fund. We recognize government
subsidies as other income when the conditions are met.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">For the years ended March 31, 2024, 2025 and 2026, interest income and others accounted
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b><i>Expenses</i></b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">The following table sets forth our operating cost and expenses, as a percentage of total
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td style="width: 1%; font-size: 10pt">&#160;</td>
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    <td style="width: 8%; font-size: 10pt; text-align: right">45,962</td>
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">330</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">16.57</td>
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    <td style="font-size: 10pt; text-align: right">32</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">341</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">0.63</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">390</td>
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    <td style="font-size: 10pt; text-align: right">50</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">637</td>
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    <td style="font-size: 10pt; text-align: right">774</td>
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    <td style="font-size: 10pt; text-align: right">99</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">253</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">407</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">1,166</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">149</td>
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    <td style="font-size: 10pt; text-align: right">1.87</td>
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    <td style="font-size: 10pt; text-align: right">1,823</td>
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    <td style="font-size: 10pt; text-align: right">5.55</td>
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    <td style="font-size: 10pt; text-align: right">3,109</td>
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    <td style="font-size: 10pt; text-align: right">5.78</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">561</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">72</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">0.9</td>
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    <td style="font-size: 10pt; text-align: right">1,806</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">1,494</td>
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    <td style="font-size: 10pt; text-align: right">2.78</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">22</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Cost of <span style="letter-spacing: -0.1pt">revenue</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Cost of revenue refers to the expenditures
directly linked to the production or procurement of watches that are later sold, as well as the compensation paid to staff members providing
consulting and advisory services. Cost of revenue accounted for 45.90%, 62.94% and 74.06% of the total revenue for the years ended March
31, 2024, 2025 and 2026 respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Impairment loss on trade and other <span style="letter-spacing: -0.1pt">receivables</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Impairment loss on trade and other receivables
accounted for 2.63%, 0.61% and 16.57% of our total revenues for the years ended March 31, 2024, 2025 and 2026, respectively. The movement
over the three years reflects fluctuations in customer payment behavior and overall market conditions. The impairment loss decreased significantly
from HK$863,000 in 2024 to HK$330,000 in 2025, indicating improved credit quality and stronger collection efforts. However, the ratio
increased to 16.57% of total revenue in 2026, mainly due to higher expected credit losses arising from slower customer settlements during
the year. Despite this increase, the overall level of impairment remained manageable, supported by continued discipline in receivables
monitoring and credit control processes.</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Rent, building management fees and <span style="letter-spacing: -0.1pt">rates</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Rent, building management fees and rates
are distinct but related expenses associated with occupying and operating within a physical office space. Rent, building management fees
accounted for 0.77%, 0.76% and 1.87% of the total revenues for the years ended March 31, 2024, 2025 and 2026 respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Professional <span style="letter-spacing: -0.2pt">fees</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Professional fees are mainly the service
fees for audit, company secretary, consulting, legal, and other professional services which are needed during the ordinary course of our
business operation. Professional fees accounted for 5.55%, 5.78% and 0.90% of our total revenues for the years ended March 31, 2024, 2025
and 2026, <span style="letter-spacing: -0.1pt">respectively.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt"><i>Depreciation</i></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

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of property and equipment, such as computer equipment, furniture and office equipment, leasehold improvements as well as rights-of-use
assets. Depreciation accounted for 5.50%, 2.78% and HK$nil of our total revenues for the years ended March 31, 2024, 2025 and 2026, respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Income <span style="letter-spacing: -0.25pt">Tax</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our subsidiaries operated in Hong Kong
are subjected to Hong Kong Profits Tax. For the years ended March 31, 2024, 2025 and 2026, Hong Kong Profits Tax was calculated in accordance
with the two-tiered profits tax rates regime under which the tax rate is 8.25% on assessable profits of the first HK$2 million (equivalent
to US$255,000) and 16.5% on any assessable profits in excess of HK$2 million (equivalent to US$255,000). For connected entities, as is
the case of our Hong Kong subsidiaries, Bluemount Securities, Bluemount Asset Management and Bluemount Commodities, only one of the connected
entities can elect to be charged at two-tiered tax rates. The other entity will be subject to tax rate of 16.5% on all its assessable
profits, if any. For the years ended March 31, 2024, 2025 and 2026, income tax accounted for 6.35%, 5.96% and 3.56% of our total revenues,
respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Under relevant Hong Kong tax laws, tax
case is normally subject to investigation by the tax authority for up to 6 years of assessment prior to the current year of assessment,
unless in a case of fraud or willful evasion, then the investigation can be extended to cover 10 years of assessment. As of March 31,
2024, 2025 and 2026, we had no open tax investigation from the tax authority and we do not consider that there was any uncertain tax position
as of those dates.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Comparison of the years Ended March 31, 2024, 2025 and <span style="letter-spacing: -0.2pt">2026</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The following table sets forth a summary
of our consolidated results of operations for the years ended March 31, 2024, 2025 and 2026 as indicated. This information should be read
together with our consolidated financial statements and related notes included elsewhere in this prospectus. The operating results in
any year are not necessarily indicative of the results that may be expected for any future trends.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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        Years Ended March 31,</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2.63</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">330</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">10,285</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">16.57</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">341</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">0.63</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">390</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">50</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">0.63</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">978</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2.98</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">637</td>
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    <td style="font-size: 10pt; text-align: right">99</td>
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    <td style="font-size: 10pt; text-align: right">407</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">149</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">-</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">51</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">0.16</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">35</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">22</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">30</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">0.09</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">24</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">0.04</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">46</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">6</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">0.07</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b><i>Revenues</i></b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">For the year ended March 31, 2026, total
revenues were HK$62.1 million, representing a substantial increase of HK$8.3 million, or 15.43%, compared to the previous year. This growth
reflects continued expansion in business activities during the period. For the year ended March 31, 2025, total revenues were HK$53.8
million, an increase of HK$21.0 million, or 64.02%, compared to the year ended March 31, 2024. The strong increase in 2025 was mainly
driven by the expansion of business operations and higher customer activity.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><i>Advisory service fee income</i> &#8211;
For the year ended March 31, 2026, advisory service fee income accounted for 8.70% of total revenues, reflecting a significant decrease
of 67.06% compared to the previous year. This decline indicates a reduction in advisory service activities or a shift in the overall revenue
mix. Advisory service fee income also decreased from HK$18.7 million for the fiscal year ended March 31, 2024, to HK$16.4 million for
the fiscal year ended March 31, 2025. The further decline in 2026 was primarily due to the absence of major advisory projects during the
year.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><i>Trading of timepieces </i>&#8211; The
revenue generated from the trading of timepieces continued to show strong growth over the three-year period ended March 31, 2026. For
the year ended March 31, 2026, revenue reached HK$47,381,000, representing a significant increase of approximately 44.13% compared to
HK$32,873,000 in 2025. This growth reflects sustained market demand and further expansion in trading activities. For the year ended March
31, 2025, revenue from timepiece trading was HK$32,873,000, an increase of approximately 147.39% from HK$13,288,000 in 2024. This sharp
rise was driven by strong consumer interest, favorable market conditions, and increased trading volume. This initial growth was supported
by rising demand, effective marketing efforts, and the introduction of new and appealing timepiece models. Overall, the movement from
2024 to 2026 shows a consistent upward trend, with revenue increasing from HK$13.3 million to HK$32.9 million and further to HK$47.4 million.
This reflects expanding market opportunities, stronger customer demand, and the Group&#8217;s enhanced capabilities in timepiece trading.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><i>Brokerage commissions </i>&#8212; The
brokerage commission income recorded for the years ended March 31, 2024, 2025 and 2026 were HK$9,000, HK$14,000 and HK$nil, respectively.
The substantial increase of approximately 55.56% from HK$9,000 in 2024 to HK$14,000 in 2025 reflects an economic recovery. This recovery
likely boosted investor confidence and trading activities, leading to increased brokerage transactions and higher commissions earned by
the company. The decrease from 2025 to 2026 was mainly due to a decline in client trading volume, as weaker market sentiment resulted
in fewer executed transactions and, consequently, no brokerage commission income for the year</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0"><span style="letter-spacing: -0.25pt"></span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><i>Investment management fee income &#8212;
</i>Regarding the income recognized from investment management fees for the fiscal years ended March 31, 2024, 2025 and 2026, all of the
income was derived from management fees charged at rates ranging from 0.90% to 2.00% per annum, calculated based on the net asset values
of the funds under our management. Investment management fee income showed a consistent and notable upward trend over the three years,
increasing from HK$766,000 in 2024 to HK$4,236,000 in 2025 and further to HK$9,278,000 in 2026. The significant growth in 2025 and 2026
was primarily driven by the onboarding of new customers and the expansion of assets under management, which resulted in higher fee income.
This upward movement reflects the Group&#8217;s strengthened client base, improved fund performance, and enhanced market presence in investment
management services.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b><i>Expenses</i></b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Cost of revenue &#8211; For the year ended
March 31, 2026, the cost of revenue accounted for 74.06% of total revenue, representing a significant increase of 35.85% compared to the
previous year. In the year ended March 31, 2025, the cost of revenue was 62.94% of total revenue, marking a substantial increase of 124.39%
from the year ended March 31, 2024. This increase is directly linked to the rise in the trading of timepieces as well as the increase
in compensation paid to staff members providing consulting and advisory services.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><i>Impairment loss on trade and other receivables</i>
&#8212; Impairment loss on trade and other receivables accounted for 2.63%, 0.61% and 16.57% of our total revenues for the years ended
March 31, 2024, 2025 and 2026, respectively. The movement over the three years reflects fluctuations in customer payment behavior and
overall market conditions. The impairment loss decreased significantly from HK$863,000 in 2024 to HK$330,000 in 2025, indicating improved
credit quality and stronger collection efforts. However, the ratio increased to 16.57% of total revenue or HK$10,285,000 in 2026, mainly
due to higher expected credit losses arising from slower customer settlements during the year. Despite this increase, the overall level
of impairment remained manageable, supported by continued discipline in receivables monitoring and credit control processes.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify">The impairment loss on trade receivables for the year ended on
March 31, 2024, 2025 and 2026 breakdown as <span style="letter-spacing: -0.1pt">below:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
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    <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><i>Salaries and benefits &#8211; </i>For
the years ended March 31, 2024, 2025 and 2026, salaries and benefits amounted to HK$32,000, HK$341,000 and HK$390,000, respectively. Salaries
and benefits increased significantly from 2024 to 2025 due to the expansion of the Company and the addition of new staff to support growing
business activities. The further increase in 2026 reflects continued strengthening of the team, with additional staffing and higher personnel-related
costs required to support ongoing operational needs.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><i>Office and miscellaneous </i>&#8211;
For the year ended March 31, 2026, office and miscellaneous expenses amounted to HK$774,000, representing an increase of HK$137,000 compared
to the previous year. This rise was mainly due to higher general operating costs and additional administrative needs arising from the
Group&#8217;s expanding business activities. For the year ended March 31, 2025, these expenses totaled HK$637,000, reflecting a decrease
from the prior year. The reduction was primarily driven by the implementation of cost-saving measures and improved operational efficiency,
which helped lower day-to-day administrative spending.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><i>Rent, building management fees and rates
</i>&#8211; For the year ended March 31, 2026, rent and building management fees accounted for 1.87% of total revenues, representing an
increase of 186.49% compared to the previous year. The rise in 2026 was primarily driven by higher short-term lease expenses incurred
during the year. For the year ended March 31, 2025, these expenses represented 0.76% of total revenues, reflecting an increase of HK$154,000
from the year ended March 31, 2024. The increase in 2025 was mainly attributable to higher building management fees.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><i>Professional fees </i>&#8211; For the
year ended March 31, 2026, professional fees accounted for 0.90% of total revenues, reflecting a significant decrease of 81.96% compared
to the previous year. This decline was primarily due to the unusually high level of professional expenses incurred in 2025 for the IPO
project, including audit, legal, and consulting services that were necessary for the listing process but not eligible for capitalization
as deferred offering costs. For the year ended March 31, 2025, professional fees represented 5.78% of total revenues, marking a substantial
increase from the year ended March 31, 2024. The rise in 2025 was driven by intensified engagement of professional advisors as the Company
prepared for its IPO. The increase in 2024 similarly reflected growing reliance on external professional services as the Company began
ramping up its listing-related activities. Overall, the movement shows elevated professional fees in 2024 and 2025 due to IPO preparation,
followed by a sharp reduction in 2026 once major listing-related work was completed.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 14.55pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><i>Depreciation </i>&#8212; Depreciation
results from the depreciation of property and equipment, such as computer equipment, furniture and office equipment, leasehold improvements
as well as rights-of-use assets. Depreciation accounted for 5.5%, 2.78% and nil of our total revenues for the years ended March 31, 2024,
2025 and 2026, respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b><i>Income tax <span style="letter-spacing: -0.1pt">expense</span></i></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">For the year ended March 31, 2026, income
tax expenses were HK$2.2 million, representing a decrease of HK$1.0 million or approximately 31.25% compared to the previous year. For
the year ended March 31, 2025, income tax expenses were HK$3.2 million, representing an increase of HK$1.1 million or approximately 53.6%
compared to the previous year. The subsidiaries of the Group are incorporated in Hong Kong and are subject to Hong Kong Profits Tax on
the taxable income as reported in their statutory financial statements adjusted in accordance with relevant Hong Kong tax laws. For the
years ended March 31, 2025 and 2026 Hong Kong Profits Tax is calculated in accordance with the two-tiered profits tax rates regime. The
applicable tax rate for the first HK$ 2 million of assessable profits is 8.25% and assessable profits above HK$ 2 million will continue
to be subject to the rate of 16.5% for corporations in Hong Kong, effective from the year of assessment 2018/2019. Before that, the applicable
tax rate was 16.5% for corporations in Hong Kong. &#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0"></p>

<p style="text-align: left; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><b><i>Profit after <span style="letter-spacing: -0.1pt">taxes</span></i></b></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We had a profit after income taxes of HK$9.2
million, HK$10.1 million and HK$10.1 million for the years ended March 31, 2024, 2025 and 2026, respectively. The increase in profit after
income taxes was largely contributed by the increase in revenue and group profit.</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt; font-size: 10pt; text-indent: 0in">B.&#160; <span style="text-decoration: underline">Liquidi</span>ty <span style="text-decoration: underline">and
capital resources</span></p>

<p style="margin: 0pt 452.4pt 0pt 0pt; font-size: 10pt; text-indent: 0in">&#160;</p>

<p style="margin: 0pt; font-size: 10pt; text-indent: 0in">Regulatory Capital Requirements</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As our Operating Subsidiaries are regulated
by HKSFC in relation to their operating activities in Hong Kong, local rules and regulations require the Operating Subsidiaries to maintain
relevant capital adequacy levels. The following table illustrates the minimum regulatory capital as established by HKSFC that our subsidiaries
were required to maintain as of March 31, 2026 and the actual amounts of capital maintained.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The following table summarizes the minimum
regulatory capital as established by the HKSFC that the Group was required to maintain as of March 31, 2024, 2025 and 2026 and the actual
amounts of capital that were maintained.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
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    <td style="width: 70%; font-size: 10pt; text-align: left">Bluemount Securities Limited</td>
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    <td style="width: 12%; font-size: 10pt; text-align: right">5,160</td>
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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; font-size: 10pt; text-align: left">Bluemount Securities Limited</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right">3,000</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right">4,532</td>
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    <td style="font-size: 10pt; text-align: left">Bluemount Asset Management <span style="letter-spacing: -0.1pt">Limited<span style="font-size: 10pt"><sup>1</sup></span></span></td>
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    <td style="font-size: 10pt; text-align: right">100</td>
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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
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    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">Bluemount Asset Management <span style="letter-spacing: -0.1pt">Limited<span style="font-size: 10pt"><sup>1</sup></span></span><span style="font-size: 10pt">	</span></td>
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    <td style="font-size: 10pt; text-align: right">100</td>
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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s operation subsidiaries
maintain a capital level greater than the minimum regulatory capital requirements and it is in compliance with the minimum regulatory
capital established by the HKSFC.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 107%; text-align: justify"><span style="font-size: 10pt; line-height: 107%"><sup>1</sup>
</span>Bluemount Asset Management Limited is only required to file its regulatory returns for June and December of every year. The capital
levels reflected for the years or periods end represented the latest submitted regulatory form information.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><i>Cash <span style="letter-spacing: -0.1pt">Flows</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify">The following table sets forth a summary of our cash flows for
years ended March 31, 2024, 2025 and 2026 as <span style="letter-spacing: -0.1pt">indicated.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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        Years Ended March 31,</td>
    <td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">US$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">(755</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">)</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">(8,716</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">)</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">38,755</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">4,969</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">(4,631</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,802</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,276</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">164</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Cash and cash equivalents, beginning of period/year</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">8,913</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">4,282</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">6,084</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">780</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">4,282</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">6,084</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">7,360</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">944</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"></p>

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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><i>Operating <span style="letter-spacing: -0.1pt">activities</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Net cash used in operating activities for
the year ended March 31, 2026 was HK$37.5 million (approximately US$4.8 million). The movement was primarily driven by net profit adjusted
for several working capital changes, including (i) an decrease in inventory of HK$11.7 million (approximately US$1.5 million); (ii) an
increase in trade receivables of HK$60.2 million (approximately US$7.7 million); (iii) an increase in prepayments, deposits and other
receivables of HK$2.5 million (approximately US$0.3 million); (iv) a decrease in trade and other payables of HK$53.0 million (approximately
US$6.8 million); and (v) a decrease in bank balances &#8211; clients&#8217; accounts of HK$53.5 million (approximately US$6.9 million).</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Net cash generated from operating activities
for the year ended March 31, 2025 was HK$10.5 million (approximately US$1.3 million). The difference was primarily attributable to net
profit adjusted for (i) an increase of HK$16.1 million in inventories due to purchase of additional inventories during the year; (ii)
decrease in trade receivables of HK$10.0 million (approximately US$1.3 million); (iii) decrease in trade and other payables of HK$4.4
million (approximately US$0.6 million) and (iv) decrease in bank balance from clients accounts of HK$5.7 million (approximately US$0.7
million).</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Net cash used in operating activities for
the year ended March 31, 2024 was HK$3.9 million (approximately US$0.5 million). The difference was primarily attributable to (i) an increase
of HK$0.8 million (approximately US$0.1 million) in inventories due to purchase of additional inventories during the year; (ii) increase
in trade receivables of HK$16.4 million (approximately US$2.1 million); (iii) decrease in trade and other payables of HK$2.0 million (approximately
US$0.3 million) and (iv) decrease in bank balance from clients accounts of HK$1.9 million (approximately US$0.2 million).</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><i>Investing <span style="letter-spacing: -0.1pt">activities</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify">There were no investing activities for the years ended March 31,
2024, 2025 and 2026<span style="letter-spacing: -0.1pt">.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><i>Financing <span style="letter-spacing: -0.1pt">activities</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Net cash generated from financing activities
for the year ended March 31, 2026 was HK$38.8 million (approximately US$5.0 million). This was mainly caused by (i) proceeds from issuance
of share of HK$39.2 million (approximately US$5.0 million) offset by (ii) repayment to a director amounted HK$440,000 (approximately US$56,000).</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Net cash used in financing activities for
the year ended March 31, 2025 was HK$8.7 million (approximately US$1.1 million). This was mainly caused by (i) payment of HK$1.6 million
(approximately US$0.2 million) deferred offering costs; (ii) repayment of dividend payables HK$6.4 million (approximately US$0.8 million);
(iii) repayment from lease liabilities of HK$0.9 million (approximately US$0.1 million), partially offset by the advances from a director
of HK$0.2 million (approximately <span style="letter-spacing: -0.1pt">US$30,000).</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Net cash used in financing activities for
the year ended March 31, 2024 was HK$0.8 million (approximately US$0.1 million). This was mainly caused by (i) repayment of HK$0.4 million
(approximately US$50,000) to a director; (ii) repayment of loan HK$0.2 million (approximately US$26,000); (iii) repayment from lease liabilities
of HK$1.1 million (approximately US$0.1 million), partially offset by the advances from a director of HK$0.9 million (approximately US$0.1
million).</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> C. <span style="text-decoration: underline">Research and Development,
Patents and Licenses, <span style="letter-spacing: -0.2pt">etc.</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify">Please refer to &#8220;Item 4. Information on the Company &#8211;
B. Business <span style="letter-spacing: -0.1pt">Overview&#8221;.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> D. <span style="text-decoration: underline">Trend <span style="letter-spacing: -0.1pt">Information</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Other than as disclosed elsewhere in this
annual report, we are not aware of any trends, uncertainties, demands, commitments, or events for the year ended March 31, 2026 that are
reasonably likely to have a material and adverse effect on revenues, income, profitability, liquidity, or capital resources, or that would
cause the disclosed financial information to be not necessarily indicative of future operating results or financial condition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> E. <span style="text-decoration: underline">Critical Accounting Policies
and <span style="letter-spacing: -0.1pt">Estimates</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our discussion and analysis of our financial
condition and results of operations relates to our consolidated financial statements, which have been prepared in accordance with IFRS
Accounting Standards. The preparation of these financial statements requires us to make estimates and judgments that affect the reported
amounts of assets, liabilities, revenues, costs and expenses, and related disclosures. On an on-going basis, we evaluate our estimates
based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results
of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other
sources.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We consider an accounting estimate to be
critical if: (1) the accounting estimate requires us to make assumptions about matters that were highly uncertain at the time the accounting
estimate was made, and (2) changes in the estimate that are reasonably likely to occur from period to period, or use of different estimates
that we reasonably could have used in the current period, would have a material impact on our financial condition or results of operations.
There are other items within our financial statements that require estimation but are not deemed critical, as defined above. Changes in
estimates used in these and other items could have a material impact on our financial statements.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our critical accounting policies and practices
include the following: (i) revenue recognition, (ii) receivables from customers, and (iii) impairment assessment. For a detailed discussion
of our significant accounting policies and related judgments, please see &#8220;Note 3 &#8211; Material Accounting Policy Information
and Use of Estimates and Judgments of the Notes to Consolidated Financial Statements. You should read the following description of critical
accounting estimates in conjunction with our consolidated financial statements and other disclosures included in this annual report.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Recent accounting <span style="letter-spacing: -0.1pt">pronouncements</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">See the discussion of the recent accounting pronouncements contained in Note 3 to the
consolidated financial statements, &#8220;Summary of Significant Accounting <span style="letter-spacing: -0.1pt">Policies&#8221;.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><span id="p1i6"></span>Item 6. DIRECTORS, SENIOR MANAGEMENT AND <span style="letter-spacing: -0.1pt">EMPLOYEES</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> A. <span style="text-decoration: underline">Directors and Senior <span style="letter-spacing: -0.1pt">Management</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Set forth below is information concerning our directors, director appointees, and executive
<span style="letter-spacing: -0.1pt">officers.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
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    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 19%; padding-left: 0.3pt; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.25pt"><b>Age</b></span></td>
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    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 57%; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.1pt"><b>Position</b></span></td></tr>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt">Chan
        Wan Shan <span style="letter-spacing: -0.1pt">Sandra</span></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.3pt; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.25pt">51</span></td>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt">Director,
        Chief Executive Officer, and Chairperson of the Board of <span style="letter-spacing: -0.1pt">Directors</span></span></td></tr>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt">Pan
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.3pt; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.25pt">30</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt">Director
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt">Lui
        Tung <span style="letter-spacing: -0.25pt">Mui</span></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.3pt; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.25pt">54</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt">Chief
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  <tr style="vertical-align: top">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt">Chun
        <span style="letter-spacing: -0.1pt">David</span></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.3pt; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.25pt">66</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt">Independent
        <span style="letter-spacing: -0.1pt">Director</span></span></td></tr>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt">Ow
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.3pt; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.25pt">58</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt">Independent
        Director and Audit Committee <span style="letter-spacing: -0.1pt">Chairman</span></span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt">Da
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.3pt; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.25pt">35</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt">Independent
        <span style="letter-spacing: -0.1pt">Director</span></span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Ms. Chan Wan Shan Sandra </b>is our
Director, Chief Executive Officer, and Chairperson of the Board of Directors. Since January 2022, Ms. Chan has been serving as a director
of Bluemount Securities Limited, a subsidiary of the Group. Since December 2021, Ms. Chan has been serving as a director of Bluemount
Financial Group Limited, Bluemount Asset Management Ltd, Bluemount Capital Limited, Bluemount Commodities Ltd and Bluemount Credit Limited.
Since November 2019, Ms. Chan has been serving as an independent and non-executive director of Industronics Berhard, the issued shares
of which are listed on the main market of Bursa Malaysia Securities Berhad (stock code: 9393 and stock name: ITRONIC), a Malaysian company
which designs, manufactures, and installs electronics and microprocessor controlled products, telecommunication equipment supply, AV multimedia
systems, intelligent transportation systems, and major system integration projects. Since March 2020, Ms. Chan has been serving as an
executive director at Echo International Holdings Group Limited (HKEx: 08218), a company which manufactures security alarm, buzzer, fire
alarm, massage toner, fishing indicator, and communicator, as well as offers verification, procurement, assembling, inspection, packaging,
and after-sales services. From August 2017 to March 2020, Ms. Chan served as a manager of Echo Asia (HK) Limited, a subsidiary of Echo
International Holdings Group Limited (HKEx: 08218). Ms. Chan graduated from Bethel High School in 1991.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Ms. Pan Jiye </b>is our Director and
Chief Operating Officer. In December 2021, Mr. Pan joined Bluemount Financial Group Limited, a subsidiary of our Group and has been serving
as the business development manager since then. Mr. Pan also serves as a director for Bluemount Securities Limited, Bluemount Asset Management
Limited, Bluemount Capital Limited, and Bluemount Commodities Limited since December 2021. Since December 2019, Mr. Pan has been serving
as a director of Industrial Electronics Pte Ltd, a company which is engaged in the business of wholesale of watches and development of
computer games. Mr. Pan obtained a diploma from Jiangxi Vocational College of Science and Technology in 2015.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Lui Tung Mui </b>is our Chief Financial
Officer. Ms. Lui has been serving as the financial controller of Echo Asia (Hong Kong) Limited, a trading company, since August 2021,
where she is responsible for overseeing daily operation and finance department of the company. From December 2018 to October 2019, she
was the senior finance manager at Gold Metal International Travel Limited, a trading and travelling company, where she was responsible
for overseeing daily operation and finance department of the company. From 2004 to 2016, she worked as a finance manager at Wah Sun Emporium
Wholesales Company Limited. Ms. Lui graduated from high school in <span style="letter-spacing: -0.1pt">1994.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.55pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Mr. Chun David </b>is one of our independent
directors. Since January 1978, Mr. Chun has been serving as the president of EduCORP, a company with a diversified range of business focusing
on large scale commodity trade, including oil and gas, biofuel feedstock, and renewable and alternative energy. From January 2019 to January
2021, Mr. Chun served as a senior manager of Lowe II LLC, an investment and asset management company. Mr. Chun obtained a doctorate of
mental health from the University of California, San Francisco in 2006, a master of science degree in health &amp; medical administration
from the University of California, Berkeley in 1983, and a bachelor of science degree in neurobiology &amp; artificial intelligence the
University of California, Berkeley in 1980.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.55pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Mr. Ow Kian Jing Dennis </b>is one
of our independent directors. Since August 2023, Mr. Ow has been serving as the vice president of Nebula Investments LLC, a corporate
financial advisory company. From April 2021 to April 2023, Mr. Ow served as a managing director of FDB Financial Group Limited, a corporate
financial advisory company. From November 2020 to March 2021, Mr. Ow served as the head of investment banking division and an executive
director of Guolian Securities International Capital Co., Ltd., a subsidiary of Guolian Securities Co., Ltd (HKEx: 01456), a company predominately
engaged in securities related businesses. From March 2016 to September 2020, Mr. Ow served as head of investment banking division and
an executive director of South China Financial Holdings Limited (HKEx: 00619), a company which provides securities brokerage services,
bullion, forex and commodities trading, share margin financing, money lending, lease financing, and corporate advisory and underwriting
services. Mr. Ow obtained an associate diploma in marketing from Royal Melbourne Institute of Technology in Australia in 1993, and a postgraduate
certificate in management from the University of Technology, Sydney in 1998.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify"><b>Ms. Da Hae Im (Ellie) </b>is one of
our independent directors. Since August 2023, Ms. Da Hae has been serving as the channel renewal specialist of Computer Generated Solutions,
Inc., a company which provides information technology services. From January 2021 to March 2023, Ms. Da Hae served as an account executive
of Intralinks, a company which provides information technology products and services. From April 2016 to December 2020, Ms. Da Hae served
as a sales &amp; operations manager of DHI Engineering &amp; Trading Pte Ltd., a company which provides industrial equipment &amp; supplies.
Ms. Im obtained a bachelor&#8217;s degree in broadcasting &amp; telecommunication from Seoul Women&#8217;s University in Korea in 2012.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Family <span style="letter-spacing: -0.1pt">Relationships</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">There are no family relationships among our directors and executive <span style="letter-spacing: -0.1pt">officers.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Involvement in Certain Legal <span style="letter-spacing: -0.1pt">Proceedings</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt; line-height: 103%">To the best of our knowledge, none of our
directors, director appointees or executive officers has, during the past ten years, been involved in any legal proceedings described
in subparagraph (f) of Item 401 of Regulation S-K.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> B. <span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Compensation</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">For so long as we qualify as a foreign
private issuer, we are not required to comply with the proxy rules applicable to U.S. domestic companies, including the requirement applicable
to emerging growth companies to disclose the compensation of our executive officers on an individual, rather than an aggregate, basis.
For the years ended March 31, 2024, 2025 and 2026, we paid an aggregate compensation of HK$21,000, HK$ nil and HK$60,000, respectively,
to our directors. We have not set aside any amount to provide pension, retirement or other similar benefits to our executive officers
and directors. We have also not made any agreements with our directors or executive officers to provide benefits upon termination of employment.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> C. <span style="text-decoration: underline">Board <span style="letter-spacing: -0.1pt">Practices</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Board of <span style="letter-spacing: -0.1pt">Directors</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our board of directors consist of five
directors. A director who is, directly or indirectly, interested in a contract or transaction or proposed contract or transaction with
our company shall declare the nature of his or her interest prior to or at a meeting of our directors. Subject to any separate requirement
for audit committee approval under applicable law, our amended and restated memorandum and articles of association as may be amended from
time to time or the listing rules of the Nasdaq Capital Market, or disqualification by the chairman of the relevant board meeting, a director
may vote in respect of any contract or transaction or proposed contract or transaction notwithstanding that he or she may be interested
therein and if he or she does so his or her vote shall be counted and he or she may be counted in the quorum at any meeting of our directors
at which any such contract or transaction or proposed contract or transaction is considered. Our directors may exercise all the powers
of our Company to issue debentures, debenture stock, bonds, and other securities, whether outright or as collateral security for any debt,
liability or obligation of our company or of any third party. None of our non-executive directors have a service contract with us that
provides for benefits upon termination of service.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We recognize the importance and benefit
of having a board of directors composed of highly talented and experienced individuals having regard to the need to foster and promote
diversity among board members with respect to attributes such as gender, ethnicity and other factors. In support of this goal, we will
consider criteria that promote diversity, including with regard to gender, ethnicity, and other dimensions; and consider the level of
representation of women on our board of directors along with other markers of diversity.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><i>Committees of the Board of <span style="letter-spacing: -0.1pt">Directors</span></i></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We has established three committees under
the board of directors: an audit committee, a compensation committee, and a nominating and corporate governance committee. We expect to
adopt a charter for each of the three committees. Each committee&#8217;s members and functions are described below.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Audit <span style="letter-spacing: -0.1pt">Committee.</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our audit committee will consist of Mr.
Chun David, Mr. Ow Kian Jing Dennis, and Ms. Da Hae Im (Ellie). All of them are financially literate and two of whom have accounting or
related financial management expertise. Mr. Ow Kian Jing Dennis will be the chairperson of our audit committee. We have determined that
each of our audit committee members satisfies the &#8220;independence&#8221; requirements of Rule 5605(c)(2) of the Nasdaq rules and meets
the independence standards under Rule 10A-3 under the Exchange Act. We have determined that Mr. Ow Kian Jing Dennis qualifies as an &#8220;audit
committee financial expert&#8221; within the meaning of the SEC rules and possesses financial sophistication within the meaning of the
Nasdaq rules. The audit committee will oversee our accounting and financial reporting processes and the audits of the financial statements
of our company. The audit committee will be responsible for, among other things:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td>appointing the independent auditors and pre-approving all auditing and non-auditing services permitted to be performed by the independent
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  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td style="width: 0.5in">&#8226;</td>
    <td>reviewing with the independent auditors any audit problems or difficulties and management&#8217;s <span style="letter-spacing: -0.1pt">response;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td style="width: 0.5in">&#8226;</td>
    <td>discussing the annual audited financial statements with management and the independent <span style="letter-spacing: -0.1pt">auditors;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td style="padding-right: 14.6pt">reviewing the adequacy and effectiveness of our accounting and internal control policies and procedures
        and any steps taken to monitor and control major financial risk exposures;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td>reviewing and approving all proposed related-party <span style="letter-spacing: -0.1pt">transactions;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in">&#8226;</td>
    <td>meeting separately and periodically with management and the independent auditors; <span style="letter-spacing: -0.25pt">and</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in">&#8226;</td>
    <td style="padding-right: 14.6pt">monitoring compliance with our code of business conduct and ethics, including reviewing the adequacy and
        effectiveness of our procedures to ensure proper <span style="letter-spacing: -0.1pt">compliance.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Compensation <span style="letter-spacing: -0.1pt">Committee.</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our compensation committee will consist
of Ms. Chan Wan Shan Sandra, Mr. Chun David, Mr. Ow Kian Jing Dennis, and Ms. Da Hae Im (Ellie). Ms. Chan Wan Shan Sandra will be the
chairman of our compensation committee. We have determined that each of our compensation committee members satisfies the &#8220;independence&#8221;
requirements of Rule 5605(a)(2) of the Nasdaq rules. The compensation committee will assist the board in reviewing and approving the compensation
structure, including all forms of compensation, relating to our directors and executive officers. Our chief executive officer may not
be present at any committee meeting during which his compensation is deliberated. The compensation committee will be responsible for,
among other things:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td>reviewing and approving, or recommending to the board for its approval, the compensation for our chief executive officer and other executive
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  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>reviewing and recommending to the board for determination with respect to the compensation of our non-employee <span style="letter-spacing: -0.1pt">directors;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>reviewing periodically and approving any incentive compensation or equity plans, programs, or similar arrangements; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td style="padding-right: 14.6pt">selecting compensation consultant, legal counsel, or other adviser only after taking into consideration
        all factors relevant to that person&#8217;s independence from <span style="letter-spacing: -0.1pt">management.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Nominating and Corporate Governance <span style="letter-spacing: -0.1pt">Committee.</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our nominating and corporate governance
committee will consist of Ms. Chan Wan Shan Sandra, Mr. Chun David, Mr. Ow Kian Jing Dennis, and Ms. Da Hae Im (Ellie). Ms. Chan Wan Shan
Sandra will be the chairman of our nominating and corporate governance committee. We have determined that each of our nominating and corporate
governance committee members satisfies the &#8220;independence&#8221; requirements of Rule 5605(a)(2) of the Nasdaq rules. The nominating
and corporate governance committee will assist the board of directors in selecting individuals qualified to become our directors and in
determining the composition of the board and its committees. The nominating and corporate governance committee will be responsible for,
among other things:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td style="width: 0.5in">&#8226;</td>
    <td>selecting and recommending to the board nominees for election by the shareholders or appointment by the <span style="letter-spacing: -0.1pt">board;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td style="padding-right: 14.6pt">reviewing annually with the board the current composition of the board in regard to characteristics such
        as independence, knowledge, skills, experience, and <span style="letter-spacing: -0.1pt">diversity;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in">&#8226;</td>
    <td>making recommendations on the frequency and structure of board meetings and monitoring the functioning of the committees of the board;
        <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="padding-right: 14.6pt">advising the board periodically in regard to significant developments in the law and practice of corporate
        governance, as well as our compliance with applicable laws and regulations, and making recommendations to the board on all matters of
        corporate governance and on any remedial action to be taken.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Code of Business Conduct and Ethics, Insider Trading Policy and Executive Compensation
Recovery <span style="letter-spacing: -0.1pt">Policy</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We has adopted (i) a code of business conduct
and ethics; (ii) Insider Trading Policy that applies to our Directors, officers, and employees, including our chief executive officer,
chief financial officer, principal accounting officer or controller or persons performing similar functions; and (iii) Executive Compensation
Recovery Policy that applies to our officers, and employees, including our chief executive officer, chief financial officer, principal
accounting officer or controller or persons performing similar functions, (collectively the &#8220;Policies&#8221;). We intend to disclose
any amendments to the Policies, and any waivers of the Policies for our Directors, executive officers and senior finance executives, on
our website to the extent required by applicable U.S. federal securities laws and the corporate governance rules of Nasdaq.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Duties of <span style="letter-spacing: -0.1pt">Directors</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Under Cayman Islands law, our directors
owe fiduciary duties to our company. These include, among others (i) duty to act in good faith in what the director believes to be in
the best interests of the company as a whole; (ii) duty to exercise powers for the purposes for which those powers were conferred and
not for a collateral <span style="letter-spacing: -0.1pt">purpose; (iii) directors should not improperly fetter the exercise of future
discretion; (iv) duty not to put themselves in a position in which there is a conflict between their duty to the company and their personal
interests; and (v) duty to exercise independent judgment. In addition to the above, our directors also owe a duty to act with skill, care
and diligence. This duty has been defined as a requirement to act as a reasonably diligent person having both the general knowledge, skill
and experience that may reasonably be expected of a person carrying out the same functions as are carried out by that director in relation
to the company and the general knowledge skill and experience which that director has which enables him to meet a higher standard than
a director without those knowledge, skill and experience.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As set out above, our directors have a
duty not to put themselves in a position of conflict and this includes a duty not to engage in self-dealing, or to otherwise benefit as
a result of their position. However, in some instances what would otherwise be a breach of this duty can be forgiven and/or authorized
in advance by the shareholders provided that there is full disclosure by the directors. This can be done by way of permission granted
in the memorandum and articles of association or alternatively by shareholder approval at general meetings.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our board of directors has all the powers
necessary for managing, and for directing and supervising, our business affairs. The functions and powers of our board of directors include,
among others:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>convening shareholders&#8217; annual and extraordinary general meetings and reporting its work to shareholders at such <span style="letter-spacing: -0.1pt">meetings;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>declaring dividends and <span style="letter-spacing: -0.1pt">distributions;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>appointing officers and determining the term of office of the <span style="letter-spacing: -0.1pt">officers;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>exercising the borrowing powers of our company and mortgaging the property of our company; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td>approving the transfer of Shares in our company, including the registration of such Shares in our Share <span style="letter-spacing: -0.1pt">register.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><i>Terms of Directors and <span style="letter-spacing: -0.1pt">Officers</span></i></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our directors may be elected by a resolution
of our board of directors or by an ordinary resolution of our shareholders. Our directors are not subject to a term of office and hold
office until such time as they are removed from office by ordinary resolution of our shareholders, unless the director is appointed on
such express terms that he or she shall automatically retire from office (unless he has sooner vacated office) at the next or a subsequent
annual general meeting or upon any specified event or after any specified period. A director will cease to be a director automatically
if, among other things, the director (i) becomes bankrupt or makes any arrangement or composition with his creditors generally, (ii) dies
or is found by our company to be or becomes of unsound mind, (iii) resigns his or her office by notice in writing to our company, or (iv)is
removed from office pursuant to our articles of association.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Our officers are selected by and serve at the discretion of our board of <span style="letter-spacing: -0.1pt">directors.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Employment Agreements and Indemnification <span style="letter-spacing: -0.1pt">Agreements</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to employment agreements, the
material terms are as follows: we will agree to employ each of our executive officers for a specified time period, which may be renewed
automatically for another specified time period upon the end of the current employment term. We may terminate the employment for cause,
at any time, without notice or remuneration, for certain acts of the executive officer, including but not limited to the commitments of
any serious or persistent breach or non-observance of the terms and conditions of the employment, conviction of a criminal offense, willful
disobedience of a lawful and reasonable order, fraud or dishonesty, receipt of bribery, or severe neglect of his or her duties. An executive
officer may terminate his or her employment at any time with a one-month prior written notice. Each executive officer agrees to hold,
both during and after the employment agreement expires, in strict confidence and not to use or disclose to any person, corporation or
other entity without written consent, any confidential information.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We will also enter into indemnification
agreements with each of our directors and executive officers. Under these agreements, we agree to indemnify our directors and executive
officers against certain liabilities and expenses incurred.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Involvement in Certain Legal <span style="letter-spacing: -0.1pt">Proceedings</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">To the best of our knowledge, none of our directors or executive officers has, during
the past 10 years, been involved in any legal proceedings described in <span style="letter-spacing: -0.1pt">subparagraph </span>(f) of
Item 401 of Regulation S-<span style="letter-spacing: -0.25pt">K.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Board <span style="letter-spacing: -0.1pt">diversity</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We seek to achieve board diversity through
the consideration of a number of factors when selecting the candidates to our Board, including but not limited to gender, skills, age,
professional experience, knowledge, cultural, education background, ethnicity and length of service. The ultimate decision of the appointment
will be based on merit and the contribution which the selected candidates will bring to our board.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our directors have a balanced mix of knowledge
and skills. We have three independent directors with different industry backgrounds, representing a majority of the members of our board.
We also achieved gender diversity by having two female directors out of the total of five directors (including independent directors).
Our board is well balanced and diversified in alignment with the business development and strategy of the Company.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Equity Incentive <span style="letter-spacing: -0.1pt">Plans</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">We have not adopted any equity compensation <span style="letter-spacing: -0.1pt">plans.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b>Outstanding Equity Awards at Fiscal Year-</b></span><b><span style="letter-spacing: -0.25pt">End</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">As of March 31, 2024, 2025 and 2026, we had no outstanding equity <span style="letter-spacing: -0.1pt">awards.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b>Compensation</b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">For the years ended March 31, 2024, 2025
and 2026, we paid an aggregate of HK$639,000, HK$589,000 and HK$560,000, respectively, in cash and benefits in-kind granted to or accrued
on behalf of all of our Directors and members of senior management for their services, in all capacities, and we did not pay any additional
compensation to our Directors and members of senior management. We have not set aside or accrued any amount to provide pension, retirement
or other similar benefits to our Executive Officers and Directors.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> D. <span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Employees</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">The Operating Subsidiaries had 9 employees as of March 31, 2026. All of the employees
are stationed in Hong <span style="letter-spacing: -0.1pt">Kong.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">All of the employees are employed under
employment contracts which set out fully, among other things, the employees&#8217; responsibilities, remuneration and grounds for termination
of employment. The remuneration packages of our employees include salary and bonus. Generally, employee salaries are determined based
on the employees&#8217; qualification, experience, position and seniority. We assess our employee remuneration on an annual basis to determine
whether any bonus or salary adjustments are required to be made.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Overall, we believe that our remuneration
package is competitive in the market. We have maintained good working relationships with our employees and does not foresee any difficulties
in the recruitment and retention of experienced staff. For the years ended March 31, 2024, 2025 and 2026, and up to the date of this annual,
there was no interruption to our operations as a result of labor disputes.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> E. <span style="text-decoration: underline">Share Ownership as of the
date of this annual <span style="letter-spacing: -0.1pt">report</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
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    <td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt; text-align: left"/>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="width: 48%; font-size: 10pt; text-align: left">Pan Jiye</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">2,594,524</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">2,818,873</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">Lui Tung Mui</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">Ow Kian Jing Dennis</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Chun David</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">Da Hae Im (Ellie)</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#8212;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2,594,524</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">22.55</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2,818,873</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">20.11</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Echo International Holdings Group Limited</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">3,451,545</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">30.00</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">3,750,000</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">26.76</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">Bluemount Group Limited</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2,594,524</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">22.55</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2,818,873</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">20.11</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2,436,610</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">21.18</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2,647,303</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">18.89</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left">WI Holdings Limited</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,331,213</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">11.57</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,446,323</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">10.33</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> F. Disclosure of a registrant&#8217;s action to recover erroneously awarded
<span style="letter-spacing: -0.1pt">compensation.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><span id="p1i7"></span>Item 7. MAJOR SHAREHOLDERS AND RELATED PARTY <span style="letter-spacing: -0.1pt">TRANSACTIONS</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> A. <span style="text-decoration: underline">Ma</span>j<span style="text-decoration: underline">or
<span style="letter-spacing: -0.1pt">Shareholders</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Please refer to &#8220;Item 6. Directors, Senior Management and Employees &#8212; 6.E.
Share <span style="letter-spacing: -0.1pt">Ownership.&#8221;</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">B. <span style="text-decoration: underline">Related Party <span style="letter-spacing: -0.1pt">Transactions</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Terms of Directors and <span style="letter-spacing: -0.1pt">Officers</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">See &#8220;Item 6. Directors, Senior Management and Employees&#8212;6.C. Board Practices&#8212;Terms
of Directors and <span style="letter-spacing: -0.1pt">Officers.&#8221;</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><b>Other Transactions with Related <span style="letter-spacing: -0.1pt">Parties</span></b></span></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">The related party balances were as <span style="letter-spacing: -0.1pt">follows:</span></span></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt">(a) <span style="text-decoration: underline">Balances
with related <span style="letter-spacing: -0.1pt">parties</span></span></span></p>

<p style="margin: 0">&#160;</p>

<p style="margin: 0"></p>

<table cellpadding="0" cellspacing="0" style="font-size: 8pt; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 8pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 8pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">Nature of</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">As of March
        31,</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">As of March
        31,</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">As of March
        31,</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">As of March
        31,</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">As of March
        31,</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">As of March
        31,</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">Name of Related
        Parties</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">Relationship</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 8pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 8pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">Transaction</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">2024</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">2024</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">2025</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">2025</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">2026</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">2026</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">HK$&#8217;000</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">US$&#8217;000</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">HK$&#8217;000</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">US$&#8217;000</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">HK$&#8217;000</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">US$&#8217;000</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 15%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">Bluemount Investment Fund SP</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 15%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">Common director (Ms. Chan Wan Shan Sandra)</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 14%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">Trade receivables</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 7pt">2,105</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 7pt">269</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 7pt">109</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 7pt">14</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 7pt">122</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 7pt">16</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Cyber Investment Fund SP</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Common director (Ms. ChanWan Shan Sandra)</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Trade receivables</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">6,237</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">797</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">12</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">1</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">54</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">7</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Global Strategy Fund SP</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Common director (Ms. Chan Wan Shan Sandra)</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Trade receivables</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">3,979</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">501</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">8,045</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">1,031</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Echo International Holdings Group Limited</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Shareholder</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">6,444</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">823</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Bluemount Group Limited</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">Shareholder</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Other receivables</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">26</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">3</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">26</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">3</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Bluemount Investment Fund SPC</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Common director (Ms. Chan Wan Shan Sandra)</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Other receivables</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">133</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">17</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">133</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">17</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">242</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">31</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Bluemount Financial Holdings Limited</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Common directors (Ms. Chan Wan Shan Sandra and Mr. Pan Jiye)</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Other receivables</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">1</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt; letter-spacing: -0.5pt">*</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">1</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt; letter-spacing: -0.5pt">*</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Echo Asia (Hong Kong) Limited</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Other receivables</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">335</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">43</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">ECGO International Limited</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Substantial shareholder of Echo International Holdings Group Limited
        (&#8220;Echo International&#8221;) until October 18, 2023</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">Loan</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">150</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">19</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">150</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">19</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Yuk Cuisine Limited</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary
        of Echo International</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Other receivables</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">1,066</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">136</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">1,506</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">193</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">940</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;<sup>(1)</sup></span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">121</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;<sup>(1)</sup></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Yuk Cuisine (Hong Kong) Limited</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary
        of Echo International</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Other receivables</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">250</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">32</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">250</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">32</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">1,367</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">175</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Chan Wan Shan Sandra</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Director of the Company</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Amount due to a director (Note)</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">3,168</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">406</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">3,407</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">436</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">3,204</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">411</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  </table>

<p style="margin: 0"><span style="font-size: 7pt">&#160;</span></p>

<p style="margin: 0">* Less than <span style="letter-spacing: -0.1pt">US$1,000</span></p>

<p style="margin: 0">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Note: The amount is unsecured, non-interest bearing and repayable on <span style="letter-spacing: -0.1pt">demand.</span></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="margin: 0pt 0 0pt 0pt; text-align: justify; font-size: 10pt"><span style="letter-spacing: -0.1pt">Note 1: </span>With effect
from January 29, 2026, Yuk Cuisine Limited, the former related company, is no longer a wholly-owned subsidiary of Echo International.
For information purpose, the other payables to Yuk Cuisine Limited amounted to HK$1,506,000 and HK$940,000 as of March 31, 2025 and 2026,
respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

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<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> (b) <span style="text-decoration: underline">Transactions with related
<span style="letter-spacing: -0.1pt">parties</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><span style="font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font-size: 8pt; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: center"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">For the year
        <br/> ended</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">For the year
        <br/> ended</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">For the year
        <br/> ended</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">For the year
        <br/> ended</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">For the year
        <br/> ended</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">For the year
        <br/> ended</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">Nature of</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">March 31,</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">March 31,</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">March 31,</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">March 31,</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">March 31,</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">March 31,</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">Related Parties</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">Relationship</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">Transaction</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">2024</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">2024</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">2025</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">2025</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">2026</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">2026</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">HK$&#8217;000</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">US$&#8217;000</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">HK$&#8217;000</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">US$&#8217;000</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">HK$&#8217;000</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"><span style="font-size: 7pt">US$&#8217;000</span></td>
    <td style="font-size: 10pt; font-weight: bold"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 15%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">Echo International <br/>Holdings Group Limited</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 15%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">Shareholder of the Company</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 14%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">Interest expense on dividend payables</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 7pt">348</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 7pt">45</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Bluemount Investment Fund SPC<sup>1</sup> &#8211; Cyber Investment
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    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Common director (Ms. Chan Wan Shan Sandra)</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">7</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">1</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">12</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">1</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">26</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">3</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Bluemount Investment Fund SPC<sup>1</sup> &#8211; Bluemount Investment
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    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Common director (Ms. Chan Wan Shan Sandra)</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Asset management fee</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">429</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">55</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">245</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">31</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">128</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">16</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Bluemount Investment Fund SPC<sup>1</sup> &#8211; Global Strategy
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    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Common director (Ms. Chan Wan Shan Sandra)</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Asset management fee</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">3,979</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">510</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">9,124</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">1,170</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Global New Normal Anti- Inflation Limited Partnership Fund SPC<sup>2</sup></span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">Investment manager of the fund until March 1, 2024</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Asset management fee</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">330</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">42</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Echo Asia (Hong Kong) Limited</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary
        of Echo International</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">Purchases of <br/>timepieces</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">4,507</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">578</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">Echo Asia (Hong Kong) Limited</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;Common director</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">Cost of revenue</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">-&#160;</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">4,507</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 7pt">578</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left"><span style="font-size: 7pt">&#160;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt"><span style="font-size: 7pt">&#160;</span></p>

<p style="font-size: 10pt; line-height: 105%; text-align: justify; margin-top: 0pt; margin-right: 14.6pt; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; line-height: 105%; text-align: justify; margin-top: 0pt; margin-right: 14.6pt; margin-bottom: 0pt"><span style="font-size: 10pt; line-height: 105%"><sup>1</sup>
</span>Bluemount Asset Management Limited (&#8220;BAML&#8221;) was appointed by Bluemount Investment Fund SPC (the &#8220;Fund&#8221;)
as the investment manager (&#8220;Manager&#8221;) to manage 4 Segregated Portfolios of the Fund. Included but not limited to making investment
decisions, implementing investment strategies, and ensuring compliance with applicable regulations and guidelines.</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; line-height: 102%; text-align: justify; margin-top: 0pt; margin-right: 14.6pt; margin-bottom: 0pt"><span style="font-size: 10pt; line-height: 102%"><sup>2</sup>
</span>BAML was appointed by this fund as the Manager of Global New Normal Anti-Inflation Limited Partnership Fund SPC to manage the Segregated
Portfolio of this fund. Included but not limited to making investment decisions, implementing investment strategies, and ensuring compliance
with applicable regulations and <span style="letter-spacing: -0.1pt">guidelines.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> (c) <span style="text-decoration: underline">Interests of Experts and
<span style="letter-spacing: -0.1pt">Counsel</span></span></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span style="letter-spacing: -0.1pt">&#160;Not applicable.</span></p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b><span id="p1i8"></span>Item 8. FINANCIAL <span style="letter-spacing: -0.1pt">INFORMATION</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt; font-size: 10pt; text-indent: 0in">A.&#160; <span style="text-decoration: underline">Consolidated Statements and
Other Financial Information</span></p>

<p style="margin: 0pt 365.75pt 0pt 0pt; font-size: 10pt; text-indent: 0in">&#160;</p>

<p style="margin: 0pt; font-size: 10pt; text-indent: 0in">Please refer to &#8220;Item 18. Financial Statements.&#8221;</p>

<p style="margin: 0pt 365.75pt 0pt 0pt; font-size: 10pt; text-indent: 0in">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; line-height: 9.15pt; text-align: justify"><b>Legal and Administrative <span style="letter-spacing: -0.1pt">Proceedings</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We may from time to time be subject to
various legal or administrative claims and proceedings arising in the ordinary course of our business. As of the date of this annual report,
we are not a party to, and we are not aware of any threat of, any legal proceeding that, in the opinion of our management, is likely to
have a material adverse effect on our business, financial condition or operations, nor have we experienced any incident of non-compliance
which, in the opinion of our directors, is likely to materially and adversely affect our business, financial condition or operations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Litigation or any other legal or administrative
proceeding, regardless of the outcome, is likely to result in substantial costs and diversion of our resources, including our management&#8217;s
time and attention. For potential impact of legal or administrative proceedings on us, see &#8220;Item 3. Key Information &#8212; 3.D.
Risk Factors&#8212;Risks Relating to Our Business and Operation&#8212;We may be subject to litigation, arbitration or other legal proceeding
risk&#8221; and &#8220;Item 3. Key Information &#8212; 3.D. Risk Factors&#8212;Risks Relating to Our Business and Operation &#8212;Should
we experience any event of professional liabilities, such as claims or lawsuits, our financial position and reputation will be adversely
affected.&#8221;.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Dividend <span style="letter-spacing: -0.1pt">Policy</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We currently intend to retain all available
funds and future earnings, if any, for the operation and expansion of our business and do not anticipate declaring or paying any dividends
in the foreseeable future. Any future determination related to our dividend policy will be made at the discretion of our board of directors
after considering our financial condition, results of operations, capital requirements, contractual requirements, business prospects and
other factors the board of directors deems relevant, and subject to the restrictions contained in any future financing instruments.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The declaration, amount and payment of
any future dividends will be at the sole discretion of our board of directors, subject to compliance with applicable Cayman Islands laws
regarding solvency. Our board of directors will take into account general economic and business conditions, our financial condition and
results of operations, our available cash and current and anticipated cash needs, capital requirements, contractual, legal, tax and regulatory
restrictions and other implications on the payment of dividends by us to our shareholders or by our subsidiaries to us, and such other
factors as our board of directors may deem relevant.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Under Cayman Islands law, our board of
directors may authorize payment of a dividend to shareholders at such time and of such an amount out of profits or our share premium account,
if shares have been issued at a premium. No dividend may be paid out of our share premium account unless immediately following the payment
we are able to pay its debts as they fall due in the ordinary course of business. In addition, our shareholders may by ordinary resolution
declare a dividend, but no dividend may exceed the amount recommended by our board of directors. Subject to compliance with applicable
solvency requirements, there is no further Cayman Islands statutory restriction on the amount of funds which may be distributed by us
by dividend.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As we are a holding company, we rely on
dividends paid to us by our subsidiaries for our cash requirements, including funds to pay any dividends and other cash distributions
to our shareholders, service any debt we may incur and pay our operating expenses. Our ability to pay dividends to our shareholders will
depend on, among other things, the availability of dividends from all of our Hong Kong subsidiaries.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Cash dividends, if any, on our shares will be paid in U.S. dollars or HK <span style="letter-spacing: -0.1pt">Dollars.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As an exempted company, we are not subject
to any income, withholding or capital gains taxes in the Cayman Islands. Our shareholders will not be subject to any income, withholding
or capital gains taxes in the Cayman Islands with respect to their shares and dividends received on those shares, nor will they be subject
to any estate or inheritance taxes in the Cayman Islands.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> B. <span style="text-decoration: underline">S</span>ig<span style="text-decoration: underline">nificant
<span style="letter-spacing: -0.1pt">Changes</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Except as otherwise disclosed in this report,
we have not experienced any significant changes since the date of our audited consolidated financial statements included <span style="letter-spacing: -0.1pt">herein.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span id="p1i9"></span><b>Item 9. THE OFFER AND <span style="letter-spacing: -0.1pt">LISTING</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> A. <span style="text-decoration: underline">Offer and Listing <span style="letter-spacing: -0.1pt">Details</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> B. <span style="text-decoration: underline">Plan of <span style="letter-spacing: -0.1pt">Distribution</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> C. <span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Markets</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> D. <span style="text-decoration: underline">Selling <span style="letter-spacing: -0.1pt">Shareholders</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> E. <span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Dilution</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> F. <span style="text-decoration: underline">Expenses of the <span style="letter-spacing: -0.2pt">Issue</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><span id="p1i10"></span>Item 10. ADDITIONAL <span style="letter-spacing: -0.1pt">INFORMATION</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> A. <span style="text-decoration: underline">Share <span style="letter-spacing: -0.1pt">Capital</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> B. <span style="text-decoration: underline">Memorandum and Articles of
<span style="letter-spacing: -0.1pt">Association</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The following are summaries of the material
provisions of our amended and restated memorandum and articles of association and the Companies Act, insofar as they relate to the material
terms of our Ordinary Shares. They do not purport to be complete. Reference is made to our memorandum and articles of association, a copy
of which is filed as an exhibit to the annual report (and which is referred to in this section as, respectively, the &#8220;memorandum&#8221;
and the &#8220;articles&#8221;).</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt"><i>General</i></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Upon the completion of this offering, our
authorized share capital is US$50,000 divided into 50,000,000 Class A Ordinary Shares of par value US$0.0001 each and 450,000,000 Class
B Ordinary Shares of US$0.0001 each. All of our outstanding ordinary shares are fully paid and non-assessable. Certificates representing
the ordinary shares are issued in registered form. Our shareholders, whether or not they are non-residents of the Cayman Islands, may
freely hold and transfer their ordinary shares in accordance with our amended and restated memorandum and articles of association.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt"><i>Dividends</i></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The holders of our ordinary shares are
entitled to such dividends as may be declared by our board of directors. Our amended and restated articles of association provide that
our board of directors may declare and pay dividends if justified by our financial position and permitted by law. In addition, our shareholders
may declare dividends by ordinary resolution, but no dividend shall exceed the amount recommended by our directors. Under the laws of
the Cayman Islands, our company may pay a dividend out of either profit or the credit standing in our company&#8217;s share premium account,
provided that in no circumstances may a dividend be paid if this would result in our company being unable to pay its debts as they fall
due in the ordinary course of business immediately following the date on which the distribution or dividend is paid. The directors when
paying dividends to shareholders may make such payment either in cash or in specie.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Variation of Rights of <span style="letter-spacing: -0.1pt">Shares</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Whenever our capital is divided into different
classes of shares, the rights attaching to any class of share (unless otherwise provided by the terms of issue of the shares of that class)
may be varied either with the consent in writing of the holders of not less than two-thirds of the issued shares of that class, or with
the sanction of a resolution passed by a majority of not less than two-thirds of the holders of shares of the class present in person
or by proxy at a separate general meeting of the holders of shares of that class.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Unless the terms on which a class of shares
was issued state otherwise, the rights conferred on the shareholder holding shares of any class shall not be deemed to be varied by the
creation or issue of further shares ranking pari passu with the existing shares of that class.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Voting Rights and General <span style="letter-spacing: -0.1pt">Meetings</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Holders of our ordinary shares vote on
all matters submitted to a vote of our shareholders, except as may otherwise be required by law. In respect of matters requiring shareholders&#8217;
vote, on a poll, each Class A Ordinary Share is entitled to twenty (20) votes and each Class B Ordinary Share is entitled to one (1) vote;
on a show of hands, every holder of our ordinary shares shall have one vote. At any general meeting a resolution put to the vote of the
meeting shall be decided on a show of hands unless voting by poll is required by Nasdaq rules or demanded by the chairman of the meeting
or by shareholder(s) individually or collectively holding not less than 10% of the total voting rights of all our shareholders having
the right to vote at such general meeting or by at least two shareholders having the right to vote on at such general meeting. Unless
a poll is so demanded, a declaration by the chairman as to the result of a resolution and an entry to that effect in the minutes of the
meeting, shall be conclusive evidence of the outcome of a show of hands, without proof of the number or proportion of the votes recorded
in favor of, or against, that resolution. If a poll is duly demanded it shall be taken in such manner as the chairman directs and the
result of the poll shall be deemed to be the resolution of the meeting at which the poll was demanded. In the case of an equality of votes,
whether on a show of hands or on a poll, the chairman of the meeting at which the show of hands takes place or at which the poll is demanded,
shall be entitled to a second or casting vote. A quorum required for a meeting of shareholders consists of one or more shareholders who
hold at least one-third of our issued voting shares. Shareholders&#8217; meetings may be held annually. Each general meeting, other than
an annual general meeting, shall be an extraordinary general meeting. Extraordinary general meetings may be called by a majority of our
board of directors or upon a requisition of any one or more shareholders holding at the deposit of the requisition not less than 10% of
the aggregate share capital of our company that carries the right to vote at a general meeting, in accordance with the notice provisions
in our amended and restated articles of association, specifying the purpose of the meeting and signed by each of the shareholders making
the requisition. If the directors do not convene such meeting within 21 clear days&#8217; from the date of receipt of the written requisition,
those shareholders who requested the meeting or any of them may convene the general meeting themselves within three months after the end
of such period of 21 clear days in which case reasonable expenses incurred by them as a result of the directors failing to convene a meeting
shall be reimbursed by us.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">At least 14 clear days&#8217; notice of
an extraordinary general meeting and 21 clear days&#8217; notice of an annual general meeting shall be given to shareholders entitled
to attend and vote at such meeting. The notice shall specify the place, the day and the hour of the meeting and the general nature of
that business, and if the meeting is to be held in two or more places, the technology that will be used to facilitate the meeting. In
addition, if a resolution is proposed as a special resolution, the text of that resolution shall be given to all shareholders. Notice
of every general meeting shall also be given to the directors and our auditors.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Subject to the Companies Act and with the
consent of the shareholders who, individually or collectively, hold at least 90 percent of the voting rights of all those who have a right
to vote at a general meeting, a general meeting may be convened on shorter notice.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Any ordinary resolution to be made by the
shareholders requires the affirmative vote of a simple majority of the votes attaching to the ordinary shares cast in a meeting, while
a special resolution requires the affirmative vote of no less than two-thirds of the votes attaching to the ordinary shares cast in a
meeting.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">A special resolution will be required for important matters such as amending our memorandum
and articles of association or changing the name of the <span style="letter-spacing: -0.1pt">Company.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">There are no limitations on non-residents
or foreign shareholders in the amended and restated memorandum and articles of association to hold or exercise voting rights on the ordinary
shares. However, no person will be entitled to vote at any general meeting or at any separate meeting of the holders of the ordinary shares
unless the person is registered as of the record date for such meeting and unless all calls or other sums presently payable by the person
in respect of ordinary shares in the Company have been <span style="letter-spacing: -0.1pt">paid.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><i>Winding Up; <span style="letter-spacing: -0.1pt">Liquidation.</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">If we are wound up, the shareholders may,
subject to the articles and any other sanction required by the Companies Act, pass a special resolution allowing the liquidator to do
either or both of the following:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-indent: 0.4in">&#8226; to divide in specie among the shareholders
the whole or any part of our assets and, for that purpose, to value any assets and to determine how the division shall be carried out
as between the shareholders or different classes of shareholders; and</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-indent: 0.4in"> &#8226; to vest the whole or any part of
the assets in trustees for the benefit of shareholders and those liable to contribute to the winding <span style="letter-spacing: -0.25pt">up.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><i>Calls on Ordinary Shares and Forfeiture of Ordinary <span style="letter-spacing: -0.1pt">Shares</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our directors may from time to time make
calls on our shareholders in respect of any moneys unpaid on their shares including any premium in a notice served to such shareholders
at least 14 clear days prior to the specified time of payment. Shareholders registered as the joint holders of a share shall be jointly
and severally liable to pay all calls in respect of the ordinary shares. If a call remains unpaid after it has become due and payable
the person from whom it is due and payable shall pay interest on the amount unpaid from the day it became due and payable until it is
paid at the rate fixed by the terms of allotment of the share or in the notice of the call or if no rate is fixed, at the rate of ten
percent per annum. The directors may waive payment of the interest wholly or in part.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">If a shareholder fails to pay any capital
call, the directors may give to such shareholder not less than 14 clear days&#8217; notice requiring payment and specifying the amount
unpaid including any interest which may have accrued, any expenses which have been incurred by us due to that person&#8217;s default and
the place where payment is to be made. The notice shall also contain a warning that if the notice is not complied with, the shares in
respect of which the call is made will be liable to be forfeited.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">If such notice is not complied with, the
directors may, before the payment required by the notice has been received, resolve that any share being the subject of that notice be
forfeited (which forfeiture shall include all dividends or other monies payable in respect of the forfeited share and not paid before
such forfeiture).</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">A forfeited share may be sold, re-allotted
or otherwise disposed of on such terms and in such manner as the directors determine and at any time before a sale, re-allotment or disposition
the forfeiture may be cancelled on such terms as the directors think fit.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">A person whose shares have been forfeited
shall cease to be a shareholder in respect of the forfeited shares, but shall, notwithstanding such forfeiture, remain liable to pay to
us all monies which at the date of forfeiture were payable by him to us in respect of the shares, together with all expenses and interest
from the date of forfeiture or surrender until payment, but his liability shall cease if and when we receive payment in full of the unpaid
amount.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">A declaration, whether statutory or under
oath, made by a director or the secretary shall be conclusive evidence that the person making the declaration is our director or secretary
and that the particular shares have been forfeited or surrendered on a particular date.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Redemption of Ordinary <span style="letter-spacing: -0.1pt">Shares</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Subject to the Companies Act and any rights for the time being conferred on the shareholders
holding a particular class of shares, we may by action of our <span style="letter-spacing: -0.1pt">directors:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td style="text-align: justify; padding-right: 14.6pt">issue shares that are to be redeemed or liable to be redeemed, at our option or at
        the option of the shareholders holding those redeemable shares, on the terms and in the manner our directors determine before the issue
        of those shares;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td style="text-align: justify; padding-right: 14.6pt">with the consent by special resolution of the shareholders holding shares of a particular
        class, vary the rights attaching to that class of shares so as to provide that those shares are to be redeemed or are liable to be redeemed
        at our option on the terms and in the manner which the directors determine at the time of such variation; and</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#8226;</td>
    <td style="text-align: justify; padding-right: 14.6pt">purchase all or any of our own shares of any class including any redeemable shares
        on the terms and in the manner which the directors determine at the time of such purchase.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We may make a payment in respect of the
redemption or purchase of our own shares in any manner authorized by the Companies Act, including out of any combination of capital, our
profits and the proceeds of a fresh issue of shares.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">When making a payment in respect of the
redemption or purchase of shares, the directors may make the payment in cash or in specie (or partly in one and partly in the other) if
so authorized by the terms of the allotment of those shares or by the terms applying to those shares, or otherwise by agreement with the
shareholder holding those <span style="letter-spacing: -0.1pt">shares.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Transfer of <span style="letter-spacing: -0.1pt">Shares</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Subject to any applicable requirements
set forth in the amended and restated articles of association and provided that a transfer of Class B Ordinary Shares complies with applicable
rules of the Nasdaq Capital Market, a shareholder may transfer Class B Ordinary Shares to another person by completing an instrument of
transfer in a common form or in a form prescribed by Nasdaq or in any other form approved by the directors, executed:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>where the Class B Ordinary Shares are fully paid, by or on behalf of that shareholder; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>where the Class B Ordinary Shares are partly paid, by or on behalf of that shareholder and the <span style="letter-spacing: -0.1pt">transferee.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">The transferor shall be deemed to remain the holder of a Class B Ordinary Share until
the name of the transferee is entered into our register of <span style="letter-spacing: -0.1pt">members.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Where the ordinary shares in question are
not listed on or subject to the rules of the Nasdaq Capital Market, our board of directors may, in its absolute discretion, decline to
register any transfer of any ordinary share that has not been fully paid up or is subject to a company lien. Our board of directors may
also decline to register any transfer of such ordinary share unless:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">the instrument of transfer is lodged with us, accompanied by the certificate for the ordinary shares to
        which it relates and such other evidence as our board of directors may reasonably require to show the right of the transferor to make
        the transfer;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>the instrument of transfer is in respect of only one class of ordinary <span style="letter-spacing: -0.1pt">shares;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>the instrument of transfer is properly stamped, if <span style="letter-spacing: -0.1pt">required;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>the ordinary share transferred is fully paid and free of any lien in favor of <span style="letter-spacing: -0.25pt">us;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>any fee related to the transfer has been paid to us; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>the transfer is not more than four joint <span style="letter-spacing: -0.1pt">holders.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">If our directors refuse to register a transfer,
they are required, within one month after the date on which the instrument of transfer was lodged, to send to each of the transferor and
the transferee notice of such refusal.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The registration of transfers may, on 14
days&#8217; notice being given by advertisement in such one or more newspapers or by electronic means, be suspended and our register of
members closed at such times and for such periods as our board of directors may, in their absolute discretion, from time to time determine.
The registration of transfers, however, may not be suspended, and the register may not be closed, for more than 30 days in any year.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Inspection of Books and <span style="letter-spacing: -0.1pt">Records</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Holders of our ordinary shares have no
general right under our amended and restated articles of association to inspect or obtain copies of our list of shareholders or our corporate
records. However, we will provide our shareholders with annual audited financial statements. See &#8220;Where You Can Find Additional
Information.&#8221;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Issuance of Additional <span style="letter-spacing: -0.1pt">Shares</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our amended and restated memorandum and
articles of association authorize our board of directors to issue additional ordinary shares from time to time as our board of directors
shall determine, to the extent of available authorized but unissued shares. Issuance of these shares may dilute the voting power of holders
of ordinary shares.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt"><i>Anti-Takeover Provisions</i></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Some provisions of our amended and restated
memorandum and articles of association, including a dual-class voting structure that gives disproportionate voting power to the Class
A ordinary shares held by our principal shareholders immediately following the completion of this offering, may discourage, delay or prevent
a change of control of our company or management that shareholders may consider favorable. Our authorized, but unissued ordinary shares
are available for future issuance without shareholders&#8217; approval and could be utilized for a variety of corporate purposes, including
future offerings to raise addition capital, acquisitions and employee benefit plans. The existence of authorized but unissued and unreserved
ordinary shares could render more difficult or discourage an attempt to obtain control of us by means of a proxy contest, tender offer,
merger or otherwise.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Exempted <span style="letter-spacing: -0.1pt">Company</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We are an exempted company with limited
liability incorporated under the Companies Act. The Companies Act distinguishes between ordinary resident companies and exempted companies.
Any company that is registered in the Cayman Islands but conducts business mainly outside of the Cayman Islands may apply to be registered
as an exempted company. The requirements for an exempted company are essentially the same as for an ordinary company except that an exempted
company:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>does not have to file an annual return of its shareholders with the Registrar of <span style="letter-spacing: -0.1pt">Companies;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>is not required to open its register of members for <span style="letter-spacing: -0.1pt">inspection;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>does not have to hold an annual general <span style="letter-spacing: -0.1pt">meeting;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>may not issue negotiable or bearer shares, but may issue shares with no par <span style="letter-spacing: -0.1pt">value;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>may obtain an undertaking against the imposition of any future taxation (such undertakings are usually given for 20 years in the first
        <span style="letter-spacing: -0.1pt">instance);</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>may register by way of continuation in another jurisdiction and be deregistered in the Cayman <span style="letter-spacing: -0.1pt">Islands;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>may register as a limited duration company; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>may register as a segregated portfolio <span style="letter-spacing: -0.1pt">company.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">&#8220;Limited liability&#8221; means that the liability of each shareholder is limited
to the amount unpaid by the shareholder on the shares of the <span style="letter-spacing: -0.1pt">company.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> C. <span style="text-decoration: underline">Material <span style="letter-spacing: -0.1pt">Contracts</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Other than those described in this annual report, we have not entered into any material
agreements other than in the ordinary course of <span style="letter-spacing: -0.1pt">business.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> D. <span style="text-decoration: underline">Exchange <span style="letter-spacing: -0.1pt">Controls</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">The Cayman Islands, British Virgin Islands and Hong Kong currently have no exchange
control regulations or currency <span style="letter-spacing: -0.1pt">restrictions.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> E. <span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Taxation</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Cayman Islands <span style="letter-spacing: -0.1pt">Taxation</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The following is a discussion on certain
Cayman Islands income tax consequences of an investment in our securities. The discussion is a general summary of present law, which is
subject to prospective and retroactive change. It is not intended as tax advice, does not consider any investor&#8217;s particular circumstances,
and does not consider tax consequences other than those arising under Cayman Islands law.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We have been advised by Ogier, our Cayman
Islands legal counsel that payments of dividends and capital in respect of our Class B Ordinary Shares will not be subject to taxation
in the Cayman Islands and no withholding will be required on the payment of a dividend or capital to any holder of the Class B Ordinary
Shares nor will gains derived from the disposal of the Class B Ordinary Shares be subject to Cayman Islands income or corporation tax.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We have been further advised by Ogier that
the Cayman Islands currently levies no taxes on individuals or corporations based upon profits, income, gains or appreciation and there
is no taxation in the nature of inheritance tax or estate duty. There are no other taxes likely to be material to us levied by the Government
of the Cayman Islands except for stamp duties which may be applicable on instruments executed in, or brought within, the jurisdiction
of the Cayman Islands. The Cayman Islands is not party to any double tax treaties. There are no exchange control regulations or currency
restrictions in the Cayman Islands. No stamp duty is payable in respect of the issue of our Class B Ordinary Shares or on an instrument
of transfer in respect of our Class B Ordinary Shares.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Hong Kong Profits <span style="letter-spacing: -0.1pt">Taxation</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our subsidiaries incorporated in Hong Kong
were subject to 16.5% Hong Kong profits tax on their taxable income assessable profits generated from operations arising in or derived
from Hong Kong for the years of assessments of 2022/2023 and 2021/2022. Hong Kong profits tax rates for corporations are 8.25% on assessable
profits up to HK$2,000,000 (approximately US$0.3 million), and 16.5% on any part of assessable profits over HK$2,000,000 (approximately
US$0.3 million). Under Hong Kong tax laws, our Hong Kong subsidiaries are not taxed on their foreign-sourced income. In addition, payments
of dividends from our Hong Kong subsidiaries to us are not subject to any withholding tax in Hong Kong.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Certain United States Federal Income Tax <span style="letter-spacing: -0.1pt">Considerations</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The following discussion is a summary of
U.S. federal income tax considerations generally applicable to U.S. Holders (as defined below) of the ownership and disposition of our
Shares. This summary applies only to U.S. Holders that hold our Shares as capital assets (generally, property held for investment) and
that have the U.S. dollar as their functional currency. This summary is based on U.S. tax laws in effect as of the date of this annual
report, on U.S. Treasury regulations in effect or, in some cases, proposed as of the date of this annual report, and judicial and administrative
interpretations thereof available on or before such date. All of the foregoing authorities are subject to change, which could apply retroactively
and could affect the tax consequences described below. No ruling has been sought from the IRS with respect to <span style="letter-spacing: -0.25pt">any
U.S. federal income tax considerations described below, and there can be no assurance that the IRS or a court will not take a contrary
position. Moreover, this summary does not address the U.S. federal estate, gift, backup withholding, and alternative minimum tax considerations,
or any state, local, and non-U.S. tax considerations, relating to the ownership and disposition of our Shares. The following summary does
not address all aspects of U.S. federal income taxation that may be important to particular investors in light of their individual circumstances
or to persons in special tax situations such as:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td>financial institutions or financial services <span style="letter-spacing: -0.1pt">entities;</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

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  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
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    <td><span style="font-size: 10pt">insurance <span style="letter-spacing: -0.1pt">companies;</span></span></td></tr>
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    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">pension <span style="letter-spacing: -0.1pt">plans;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt; letter-spacing: -0.1pt">cooperatives;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
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    <td><span style="font-size: 10pt">regulated investment <span style="letter-spacing: -0.1pt">companies;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">real estate investment <span style="letter-spacing: -0.1pt">trusts;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">grantor <span style="letter-spacing: -0.1pt">trusts;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt; letter-spacing: -0.1pt">broker-dealers;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">traders that elect to use a mark-to-market method of <span style="letter-spacing: -0.1pt">accounting;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">governments or agencies or instrumentalities <span style="letter-spacing: -0.1pt">thereof;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">certain former U.S. citizens or long-term <span style="letter-spacing: -0.1pt">residents;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">tax-exempt entities (including private <span style="letter-spacing: -0.1pt">foundations);</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">persons liable for alternative minimum <span style="letter-spacing: -0.2pt">tax;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">persons holding stock as part of a straddle, hedging, conversion or other integrated <span style="letter-spacing: -0.1pt">transaction;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">persons whose functional currency is not the U.S. <span style="letter-spacing: -0.1pt">dollar;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">passive foreign investment <span style="letter-spacing: -0.1pt">companies;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">controlled foreign <span style="letter-spacing: -0.1pt">corporations;</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td><span style="font-size: 10pt">persons that actually or constructively own 5% or more of the total combined voting power of all classes
        of our voting stock; <span style="letter-spacing: -0.25pt">or</span></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-left: 2.5pt; line-height: 8.2pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">&#9679;</span></td>
    <td style="line-height: 8.2pt"><span style="font-size: 10pt">partnerships or other entities taxable as partnerships for U.S. federal income
        tax purposes, or persons holding Shares through such <span style="letter-spacing: -0.1pt">entities.</span></span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">For purposes of this discussion, a &#8220;U.S. Holder&#8221; is a beneficial owner
of our Shares that is, for U.S. federal income tax <span style="letter-spacing: -0.1pt">purposes:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
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    <td>an individual who is a citizen or resident of the United <span style="letter-spacing: -0.1pt">States;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td style="padding-right: 14.6pt">a corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) created or
        organized in the United States or under the laws of the United States, any state thereof or the District of Columbia;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
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    <td style="width: 0.5in">&#9679;</td>
    <td>an estate, the income of which is subject to U.S. federal income taxation regardless of its source; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td style="padding-right: 14.6pt">a trust that (1) is subject to the primary supervision of a court within the United States and the control
        of one or more U.S. persons for all substantial decisions, or (2) has a valid election in effect under applicable U.S. Treasury regulations
        to be treated as a U.S. person.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">If a partnership (or other entity treated
as a partnership for U.S. federal income tax purposes) is a beneficial owner of our Shares, the tax treatment of a partner in the partnership
will generally depend upon the status of the partner and the activities of the partnership. Partnerships holding our Shares and their
partners are urged to consult their tax advisors regarding an investment in our Shares.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b><i>Taxation of Dividends and Other Distributions on Our <span style="letter-spacing: -0.1pt">Shares</span></i></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify">As discussed under &#8220;Dividend Policy&#8221; above, we do not
anticipate that any dividends will be paid in the foreseeable future. Subject to the PFIC rules discussed below, a U.S. Holder generally
will be required to include in gross income, in accordance with such U.S. Holder&#8217;s method of accounting for United States federal
income tax purposes, as dividends the amount of any distribution paid on the Shares to the extent the distribution is paid out of our
current or accumulated earnings and profits (as determined under United States federal income tax principles). Such dividends paid by
us will be taxable to a corporate U.S. Holder as dividend income and will not be eligible for the dividends-received deduction generally
allowed to domestic corporations in respect of dividends received from other domestic corporations. Dividends received by certain non-corporate
U.S. Holders (including individuals) may be &#8220;qualified dividend income,&#8221; which is taxed at the lower capital gains rate, provided
that our Shares are readily tradable on an established securities market in the United States and the U.S. Holder satisfies certain holding
periods and other requirements. In this regard, shares generally are considered to be readily tradable on an established securities market
in the United States if they are listed on Nasdaq, as our Shares are expected to be.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Distributions in excess of such earnings
and profits generally will be applied against and reduce the U.S. Holder&#8217;s basis in its Shares (but not below zero) and, to the
extent in excess of such basis, will be treated as gain from the sale or exchange of such Shares. In the event that we do not maintain
calculations of our earnings and profits under United States federal income tax principles, a U.S. Holder should expect that all cash
distributions will be reported as dividends for United States federal income tax purposes. U.S. Holders should consult their own tax advisors
regarding the availability of the lower rate for any cash dividends paid with respect to our <span style="letter-spacing: -0.1pt">Shares.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Dividends will generally be treated as
income from foreign sources for U.S. foreign tax credit purposes and will generally constitute passive category income. Depending on the
U.S. Holder&#8217;s individual facts and circumstances, a U.S. Holder may be eligible, subject to a number of complex limitations, to
claim a foreign tax credit not in excess of any applicable treaty rate in respect of any foreign withholding taxes imposed on dividends
received on our Shares. A U.S. Holder who does not elect to claim a foreign tax credit for foreign tax withheld may instead claim a deduction,
for U.S. federal income tax purposes, in respect of such withholding, but only for a year in which such U.S. Holder elects to do so for
all creditable foreign income taxes. The rules governing the foreign tax credit are complex and their outcome depends in large part on
the U.S. Holder&#8217;s individual facts and circumstances. Accordingly, U.S. Holders are urged to consult their tax advisors regarding
the availability of the foreign tax credit under their particular circumstances.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b><i>Taxation of Sale or Other Disposition of <span style="letter-spacing: -0.1pt">Shares</span></i></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Subject to the discussion below under &#8220;Passive
Foreign Investment Company Rules,&#8221; a U.S. Holder will generally recognize capital gain or loss upon the sale or other disposition
of Shares in an amount equal to the difference between the amount realized upon the disposition and the U.S. Holder&#8217;s adjusted tax
basis in such Shares. Any capital gain or loss will be long term if the Shares have been held for more than one year and will generally
be U.S.-source gain or loss for U.S. foreign tax credit purposes. Long-term capital gains of non-corporate taxpayers are currently eligible
for reduced rates of taxation. The deductibility of a capital loss may be subject to limitations. U.S. Holders are urged to consult their
tax advisors regarding the tax consequences if a foreign tax is imposed on a disposition of our Shares, including the availability of
the foreign tax credit under their particular circumstances.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b><i>Passive Foreign Investment Company <span style="letter-spacing: -0.1pt">Rules</span></i></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">A non-U.S. corporation, such as our company,
will be classified as a PFIC, for U.S. federal income tax purposes for any taxable year, if either (i) 75% or more of its gross income
for such year consists of certain types of &#8220;passive&#8221; income or (ii) 50% or more of the value of its assets (determined on
the basis of a quarterly average) during such year is attributable to assets that produce or are held for the production of passive income.
For this purpose, cash and cash equivalents are categorized as passive assets and the company&#8217;s goodwill and other unbooked intangibles
are taken into account as non-passive assets. Passive income generally includes, among other things, dividends, interest, rents, royalties,
and gains from the disposition of passive assets. We will be treated as owning a proportionate share of the assets and earning a proportionate
share of the income of any other corporation in which we own, directly or indirectly, more than 25% (by value) of the stock.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">No assurance can be given as to whether
we may be or may become a PFIC, as this is a factual determination made annually that will depend, in part, upon the composition of our
income and assets. Furthermore, the composition of our income and assets may also be affected by how, and how quickly, we use our liquid
assets and the cash raised in this Offering. Under circumstances where our revenue from activities that produce passive income significantly
increase relative to our revenue from activities that produce non-passive income, or where we determine not to deploy significant amounts
of cash for active purposes, our risk of becoming classified as a PFIC may substantially increase. In addition, because there are uncertainties
in the application of the relevant rules, it is possible that the Internal Revenue Service may challenge our classification of certain
income and assets as non-passive or our valuation of our tangible and intangible assets, each of which may result in our becoming a PFIC
for the current or subsequent taxable years. If we were classified as a PFIC for any year during which a U.S. Holder held our Shares,
we generally would continue to be treated as a PFIC for all succeeding years during which such U.S. Holder held our Shares even if we
cease to be a PFIC in subsequent years, unless certain elections are made.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">If we are classified as a PFIC for any
taxable year during which a U.S. Holder holds our Shares, and unless the U.S. Holder makes a mark-to-market election (as described below),
the U.S. Holder will generally be subject to special tax rules that have a penalizing effect, regardless of whether we remain a PFIC,
on (i) any excess distribution that we make to the U.S. Holder (which generally means any distribution paid during a taxable year to a
U.S. Holder that is greater than 125 percent of the average annual distributions paid in the three preceding taxable years or, if shorter,
the U.S. Holder&#8217;s holding period for the Shares), and (ii) any gain realized on the sale or other disposition of Shares. Under these
rules,</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td>the U.S. Holder&#8217;s gain or excess distribution will be allocated ratably over the U.S. Holder&#8217;s holding period for the <span style="letter-spacing: -0.1pt">Shares;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td style="padding-right: 14.6pt">the amount allocated to the current taxable year and any taxable years in the U.S. Holder&#8217;s holding
        period prior to the first taxable year in which we are classified as a PFIC (each, a &#8220;<b>pre-PFIC year</b>&#8221;), will be taxable
        as ordinary income;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td style="padding-right: 14.6pt">the amount allocated to each prior taxable year, other than a pre-PFIC year, will be subject to tax at the
        highest tax rate in effect for individuals or corporations, as appropriate, for that year; and</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">&#9679;</td>
    <td style="padding-right: 14.6pt">an additional tax equal to the interest charge generally applicable to underpayments of tax will be imposed
        in respect of the tax attributable to each prior taxable year, other than a pre-PFIC year, of the U.S. Holder.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">If we are treated as a PFIC for any taxable
year during which a U.S. Holder holds our Shares, or if any of our subsidiaries is also a PFIC, such U.S. Holder would be treated as owning
a proportionate amount (by value) of the shares of any lower-tier PFICs for purposes of the application of these rules. U.S. Holders are
urged to consult their tax advisors regarding the application of the PFIC rules to any of our subsidiaries.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As an alternative to the foregoing rules,
a U.S. Holder of &#8220;marketable stock&#8221; in a PFIC may make a mark-to-market election with respect to such stock, provided that
such stock is &#8220;regularly traded&#8221; within the meaning of applicable U.S. Treasury regulations. If our Shares qualify as being
regularly traded, and an election is made, the U.S. Holder will generally (i) include as ordinary income for each taxable year that we
are a PFIC the excess, if any, of the fair market value of Shares held at the end of the taxable year over the adjusted tax basis of such
Shares and (ii) deduct as an ordinary loss the excess, if any, of the adjusted tax basis of the Shares over the fair market value of such
Shares held at the end of the taxable year, but such deduction will only be allowed to the extent of the amount previously included in
income as a result of the mark-to-market election. The U.S. Holder&#8217;s adjusted tax basis in the Shares would be adjusted to reflect
any income or loss resulting from the mark-to-market election. If a U.S. Holder makes a mark-to-market election in respect of a corporation
classified as a PFIC and such corporation ceases to be classified as a PFIC, the U.S. Holder will not be required to take into account
the gain or loss described above during any period that such corporation is not classified as a PFIC. If a U.S. Holder makes a mark-to-market
election, any gain such U.S. Holder recognizes upon the sale or other disposition of our Shares in a year when we are a PFIC will be treated
as ordinary income and any loss will be treated as ordinary loss, but such loss will only be treated as ordinary loss to the extent of
the net amount previously included in income as a result of the mark-to-market election.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Because a mark-to-market election cannot
be made for any lower-tier PFICs that we may own, a U.S. Holder may continue to be subject to the PFIC rules with respect to such U.S.
Holder&#8217;s indirect interest in any investments held by us that are treated as an equity interest in a PFIC for U.S. federal income
tax purposes.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Furthermore, as an alternative to the foregoing
rules, a U.S. Holder that owns stock of a PFIC generally may make a &#8220;qualified electing fund&#8221; election regarding such corporation
to elect out of the PFIC rules described above regarding excess distributions and recognized gains. However, we do not intend to provide
information necessary for U.S. Holders to make qualified electing fund elections which, if available, would result in tax treatment different
from the general tax treatment for PFICs described above.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">If a U.S. Holder owns our Shares during
any taxable year that we are a PFIC, the U.S. Holder must generally file an annual Internal Revenue Service Form 8621 and provide such
other information as may be required by the U.S. Treasury Department, whether or not a mark-to-market election is or has been made. If
we are or become a PFIC, you should consult your tax advisor regarding any reporting requirements that may apply to you.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">You should consult your tax advisors regarding how the PFIC rules apply to your investment
in our <span style="letter-spacing: -0.1pt">Shares.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><i>Information Reporting and Backup <span style="letter-spacing: -0.1pt">Withholding</span></i></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Certain U.S. Holders are required to report
information to the Internal Revenue Service relating to an interest in &#8220;specified foreign financial assets,&#8221; including shares
issued by a non-United States corporation, for any year in which the aggregate value of all specified foreign financial assets exceeds
$50,000 (or a higher dollar amount prescribed by the Internal Revenue Service), subject to certain exceptions (including an exception
for shares held in custodial accounts maintained with a U.S. financial institution). These rules also impose penalties if a U.S. Holder
is required to submit such information to the Internal Revenue Service and fails to do so.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In addition, dividend payments with respect
to our Shares and proceeds from the sale, exchange or redemption of our Shares may be subject to additional information reporting to the
IRS and possible U.S. backup withholding. Backup withholding will not apply, however, to a U.S. Holder who furnishes a correct taxpayer
identification number and makes any other required certification on IRS Form W-9 or who is otherwise exempt from backup withholding. U.S.
Holders who are required to establish their exempt status generally must provide such certification on IRS Form W-9. U.S. Holders are
urged to consult their tax advisors regarding the application of the U.S. information reporting and backup withholding rules.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Backup withholding is not an additional
tax. Amounts withheld as backup withholding may be credited against your U.S. federal income tax liability, and you may obtain a refund
of any excess amounts withheld under the backup withholding rules by filing the appropriate claim for refund with the IRS and furnishing
any required information. We do not intend to withhold taxes for individual shareholders. However, transactions effected through certain
brokers or other intermediaries may be subject to withholding taxes (including backup withholding), and such brokers or intermediaries
may be required by law to withhold such taxes.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> F. <span style="text-decoration: underline">Dividends and Paying <span style="letter-spacing: -0.1pt">Agents</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> G. <span style="text-decoration: underline">Statement by <span style="letter-spacing: -0.1pt">Experts</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not applicable for annual reports on Form 20-<span style="letter-spacing: -0.25pt">F.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> H. <span style="text-decoration: underline">Documents on <span style="letter-spacing: -0.1pt">Display</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We are subject to the information requirements
of the Exchange Act. In accordance with these requirements, the Company files reports and other information with the SEC. You may read
and copy any materials filed with the SEC at the Public Reference Room at 100 F Street, N.E., Washington, D.C. 20549. You may obtain information
on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330. The SEC also maintains a web site at http://www.sec.gov
that contains reports and other information regarding registrants that file electronically with the SEC.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">I.&#160; <span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Subsidiary
Information</span></span></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Not applicable.</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="letter-spacing: -0.1pt"><span id="p1i11"></span><b>Item 11. QUANTITATIVE
AND QUALITATIVE DISCLOSURES ABOUT MARKET</b></span><b> <span style="letter-spacing: -0.2pt">RISK</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><i>Currency <span style="letter-spacing: -0.2pt">risk</span></i></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our operating activities are transacted
in HK$. Foreign exchange risk arises from future commercial transactions, recognized assets and liabilities and net investments in foreign
operations. We consider the foreign exchange risk in relation to transactions denominated in HK$ with respect to US$ as not significant
as HK$ is pegged to US$.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><i>Concentration and credit <span style="letter-spacing: -0.1pt">risks</span></i></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s credit risk exposures
are primarily attributable to bank balances - client accounts, bank balances and cash and trade and other receivables. The Group does
not hold any collateral or other credit enhancements to cover its credit risks associated with its financial assets. The maximum exposures
of such assets to credit risk are their carrying amounts as of the balance sheet dates.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We deposit the cash with reputable banks
located in Hong Kong. As of March 31, 2025 and 2026, HK$60.6 million and HK$8.3 million were deposited with these banks, respectively.
The credit risk of bank balances and cash is limited because the majority of the counterparties are international banks with good reputation.
Based on the average loss rate, the 12m ECL on bank balances is considered to be insignificant. We have not experienced any losses in
these bank accounts and management believes that we are not exposed to any significant credit risk on cash.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s exposure to credit risk
associated with its activities is measured on an individual counterparty basis, as well as by groups of counterparties that share similar
attributes. In order to minimize the credit risk, the management of the Group has delegated a team responsible for determination of credit
limits and credit approvals. There is no significant concentration risk as of March 31, 2025 and 2026.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><i>Interest rate <span style="letter-spacing: -0.2pt">risk</span></i></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Fluctuations in market interest rates may
negatively affect our financial conditions and results of operations. We are exposed to floating interest rate risk on bank deposits and
customers&#8217; overdue. Nevertheless, we consider our interest rate risk is not material and we have not used any derivatives to manage
or hedge our interest risk <span style="letter-spacing: -0.1pt">exposure.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><i>Market Price <span style="letter-spacing: -0.2pt">Risk</span></i></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b><i>&#160;</i></b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">We are not currently exposed to market price risk as we do not hold any financial instruments
that are subject to fair value <span style="letter-spacing: -0.1pt">fluctuations.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><span id="p1i12"></span><b>Item 12. DESCRIPTION OF SECURITIES OTHER
THAN EQUITY <span style="letter-spacing: -0.1pt">SECURITIES</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0; font-size: 10pt">A.&#160; <span style="text-decoration: underline">Debt Securities</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">Not applicable.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">B.&#160; <span style="text-decoration: underline">Warrants and R</span>ig<span style="text-decoration: underline">hts</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">Not applicable.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">C.&#160; <span style="text-decoration: underline">Other Securities</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">Not applicable.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">D.&#160; <span style="text-decoration: underline">American Depositary Shares</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">Not applicable.</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"><span id="p2"></span><b>Part <span style="letter-spacing: -0.25pt">II</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><span id="p2i13"></span>Item 13. DEFAULTS, DIVIDEND ARREARAGES AND <span style="letter-spacing: -0.1pt">DELINQUENCIES</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">We do not have any material defaults in the payment of principal, interest, or any installments
under a sinking or purchase <span style="letter-spacing: -0.1pt">fund.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><span id="p2i14"></span>Item 14. MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY
HOLDERS AND USE OF <span style="letter-spacing: -0.1pt">PROCEEDS</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>14.A. &#8211; 14.D. Material Modifications to the Rights of Security <span style="letter-spacing: -0.1pt">Holders</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">See &#8220;Item 10. Additional Information&#8221; for a description of the rights of
shareholders, which remain <span style="letter-spacing: -0.1pt">unchanged.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>14.E. Use of <span style="letter-spacing: -0.1pt">Proceeds</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The following &#8220;Use of Proceeds&#8221;
information relates to the registration statement on Form F-1, as amended (File No. 333-285843), originally filed with the U.S. Securities
and Exchange Commission (the &#8220;Commission&#8221;) on March 17, 2025, including the annual report contained therein, which registered
1,375,000 Class B Ordinary Shares and was declared effective by the SEC on June 30, 2025, for our initial public offering, which completed
on July 11, 2025, at an initial offering price of US$4.00 per Class B Ordinary Share. Dominari Securities LLC , Pacific Century Securities,
LLC and Revere Securities LLC (the &#8220;Underwriters&#8221;) are acted as the Underwriters. On July 28, 2025, the Underwriters exercised
the Over-Allotment Option to purchase an additional 140,000 Class B Ordinary Shares, at a price of US$4.00 per Class B Ordinary Share.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">In connection with the issuance and distribution
of the Class B Ordinary Shares in our initial public offering, our expenses incurred and paid to others totaled approximately US$1.92
million, which included US$0.42 million for underwriting discounts and commissions. We received an aggregate net proceeds of approximately
US$5.23 million from our initial public offering.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">None of these net proceeds from our initial
public offering and the optional offering was paid, directly or indirectly, to any of our directors or officers or their associates, persons
owning 10% or more of our equity securities or our affiliates or others.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span id="p2i15"></span><b>Item 15. CONTROLS AND <span style="letter-spacing: -0.1pt">PROCEDURES</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 2%; text-align: left"><b>(a)</b></td>
    <td style="width: 0%"/>
    <td style="text-align: justify; width: 98%"><b>Disclosure Controls and <span style="letter-spacing: -0.1pt">Procedures</span></b></td> </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Under the supervision and with the participation
of our management, including our chief executive officer and our chief financial officer, we carried out an evaluation of the effectiveness
of our disclosure controls and procedures, which is defined in Rules 13a-15(e) of the Exchange Act, as of March 31, 2026. Based on that
evaluation, our CEO and interim CFO concluded that, as of March 31, 2026, our disclosure controls and procedures were ineffective. Such
conclusion is due to the presence of material weakness in internal control over financial reporting as described below.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><i>Internal Control over Financial <span style="letter-spacing: -0.1pt">Reporting</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Management of the Company is responsible
for establishing and maintaining adequate internal control over financial reporting. In connection with the preparation and external audit
of our consolidated financial statements, we and our independent registered public accounting firm identified the following material weaknesses
in our internal control over financial reporting as of and for the years ended March 31, 2024, 2025 and 2026.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The material weaknesses identified related
to: including (i) hiring more qualified staff to fill up the key roles in the operations; (ii) appointing independent directors; (iii)
establishing an audit committee; and (iv) strengthening our corporate governance.</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">To remediate our identified material weaknesses,
we have implemented several measures to improve our internal control over financial reporting, including (i) engaging qualified financial
and accounting advisory team and relevant staff with working experience in U.S. GAAP and SEC reporting requirements to strengthen our
financial reporting function and establishing a comprehensive policy and procedure manual; and (ii) hiring independent directors, establishing
an audit committee and strengthening corporate governance.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The process of designing and implementing
an effective financial reporting system is a continuous effort that requires us to anticipate and react to changes in our business and
the economic and regulatory environments and to expend significant resources to maintain a financial reporting system that is adequate
to satisfy our reporting obligations. See &#8220;Item 3. KEY INFORMATION &#8212; D. Risk Factors &#8212; Risks Relating to our Business
and Operation &#8212; We have identified a material weakness in our internal control over financial reporting. If we fail to implement
and maintain an effective system of internal control to remediate our material weakness over financial reporting, we may be unable to
accurately report our results of operations, meet our reporting obligations, or prevent fraud.&#8221;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As a company with less than $1.235 billion
in revenue for our last fiscal year, we qualify as an &#8220;emerging growth company&#8221; pursuant to the JOBS Act. An emerging growth
company may take advantage of specified reduced reporting and other requirements that are otherwise applicable generally to public companies.
These provisions include exemption from the auditor attestation requirement under Section 404 of the Sarbanes-Oxley Act of 2002, in the
assessment of the emerging growth company&#8217;s internal control over financial reporting. The JOBS Act also provides that an emerging
growth company does not need to comply with any new or revised financial accounting standards until such date that a private company is
otherwise required to comply with such new or revised accounting standards.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 2%; text-align: left"><b>(b)</b></td>
    <td style="width: 0%"/>
    <td style="text-align: justify; width: 98%"><b>Management&#8217;s Annual Report on Internal Control over Financial Reporting Attestation Report
        of the Registered Public Accounting <span style="letter-spacing: -0.2pt">Firm</span></b></td> </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">This Annual Report does not include a report
of management&#8217;s assessment regarding internal control over financial reporting due to a transition period established by rules of
the SEC for newly public companies.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 2%; text-align: left"><b>(c)</b></td>
    <td style="width: 0%"/>
    <td style="text-align: justify; width: 98%"><b>Attestation report of the registered public accounting <span style="letter-spacing: -0.2pt">firm</span></b></td>
        </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Since we are an &#8220;emerging growth
company&#8221; as defined under the JOBS Act, we are exempt from the requirement to comply with the auditor attestation requirements that
our independent registered public accounting firm attest to and report on the effectiveness of our internal control structure and procedures
for financial reporting.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 2%; text-align: left"><b>(d)</b></td>
    <td style="width: 0%"/>
    <td style="text-align: justify; width: 98%"><b>Changes in Internal Control over Financial <span style="letter-spacing: -0.1pt">Reporting</span></b></td>
        </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Other than those disclosed above, there
were no changes in our internal controls over financial reporting that occurred during the period covered by this Annual Report on Form
20-F that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b><span id="p2i16"></span>Item 16. <span style="letter-spacing: -0.1pt">[RESERVED]</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify"><b>Item 16A. AUDIT COMMITTEE FINANCIAL <span style="letter-spacing: -0.1pt">EXPERT</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt; text-align: justify">Our audit committee will consist of Mr. Chun David, Mr. Ow Kian
Jing Dennis, and Ms. Da Hae Im <span style="letter-spacing: -0.1pt">(Ellie).</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">All of them are financially literate and
two of whom have accounting or related financial management expertise. Mr. Ow Kian Jing Dennis will be the chairperson of our audit committee.
We have determined that each of our audit committee members satisfies the &#8220;independence&#8221; requirements of Rule 5605(c)(2) of
the Nasdaq rules and meets the independence standards under Rule 10A-3 under the Exchange Act. We have determined that Mr. Ow Kian Jing
Dennis qualifies as an &#8220;audit committee financial expert&#8221; within the meaning of the SEC rules and possesses financial sophistication
within the meaning of the Nasdaq rules.</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Item 16B. CODE OF <span style="letter-spacing: -0.1pt">ETHICS</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">The Company has adopted a Code of Business Conduct and Ethics that applies to the Company&#8217;s
directors, officers, employees and <span style="letter-spacing: -0.1pt">advisors.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Item 16C. PRINCIPAL ACCOUNTANT FEES AND <span style="letter-spacing: -0.1pt">SERVICES</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">The following table sets forth the aggregate
fees by categories specified below in connection with certain professional services rendered by our external auditors, for the periods
indicated. AOGB CPA Limited and FundCertify CPA Professional Corporation, our independent registered public accounting firms, for the
periods indicated.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
  <tr style="vertical-align: top">
    <td style="border: black 1pt solid">&#160;</td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td colspan="5" style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 0.25pt; text-align: center; line-height: 8.45pt"><span style="font-size: 10pt">Year
        Ended March <span style="letter-spacing: -0.25pt">31,</span></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; width: 56%; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.1pt">Services</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; width: 2%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center; width: 12%; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.2pt">2024</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; width: 2%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center; line-height: 8.45pt; width: 12%"><span style="font-size: 10pt; letter-spacing: -0.2pt">2025</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; width: 2%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center; line-height: 8.45pt; width: 12%"><span style="font-size: 10pt; letter-spacing: -0.2pt">2026</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; width: 2%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.25pt">US$</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.25pt">US$</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: center; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.25pt">US$</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 0.2pt; line-height: 10.25pt"><span style="font-size: 10pt">Audit
        Fees</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt; letter-spacing: -0.5pt">-</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt; letter-spacing: -0.1pt">255,000</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt; letter-spacing: -0.1pt"><span style="letter-spacing: -0.1pt">128,000</span></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 0.2pt; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.1pt">Total</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.5pt">-</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.1pt">255,000</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; text-align: right; line-height: 8.45pt"><span style="font-size: 10pt; letter-spacing: -0.1pt"><span style="letter-spacing: -0.1pt">128,000</span></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid">&#160;</td></tr>
  </table>

<p style="margin: 0pt 0; text-align: left; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">Our Audit Committee and board of directors have adopted pre-approval
policies and procedures. In accordance with these policies and procedures, the Audit Committee pre-approved the audit, tax, and other
non-audit services provided by AOGB CPA Limited and FundCertify CPA Professional Corporation for the fiscal year ended March 31, 2025
and 2024, and FundCertify CPA Professional Corporation for the fiscal year ended March 31, 2026. Consistent with our Audit Committee &#8217;s
responsibility for engaging our independent auditors, all audit and permitted non-audit services require pre-approval by the Audit Committee.
The full Audit Committee approves proposed services and fee estimates for these services. One or more independent directors serving on
the Audit Committee may be delegated by the full Audit Committee to pre-approve any audit and non-audit services. Any such delegation
shall be presented to the full Audit Committee at its next scheduled meeting. Pursuant to these procedures, the Audit Committee approved
the foregoing audit services provided by our principal external auditors.</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">For the fiscal year ended March 31, 2025 and 2026, the audit
fees of $255,000 and $128,000 were incurred for services provided by AOGB CPA Limited and FundCertify CPA Professional Corporation, respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Item 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT <span style="letter-spacing: -0.1pt">COMMITTEES</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not <span style="letter-spacing: -0.1pt">applicable.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Item 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED <span style="letter-spacing: -0.1pt">PURCHASERS</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not <span style="letter-spacing: -0.1pt">applicable.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Item 16F. CHANGE IN REGISTRANT&#8217;S CERTIFYING <span style="letter-spacing: -0.1pt">ACCOUNTANT</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">As previously announced in the Form 6-K filed by the Company
with the SEC on April 17, 2026 (the &#8220;6-K&#8221;), the Company reported the dismissal of AOGB CPA Limited (&#8220;AOGB&#8221;) effective
April 17, 2026. The dismissal of AOGB has been considered and approved by the Audit Committee of the Board and by the Board.</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">AOGB&#8217;s reports on the Company&#8217;s financial statements
for the fiscal years ended March 31, 2025 and 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified
or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during the Company&#8217;s two most recent fiscal years
audited by AOGB and through April 17, 2026, there have been no disagreements with AOGB on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to AOGB&#8217;s satisfaction, would
have caused AOGB to make reference to the subject matter of any such disagreements in connection with its reports on the Company&#8217;s
financial statements for such periods.</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">For the fiscal years ended March 31, 2025 and 2024 and through
April 17, 2026, there were no &#8220;reportable events&#8221; as that term is described in Item 16F(a)(1)(v) of the Form 20-F.</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">The Company provided AOGB with a copy of the above disclosure
prior to filing the Form 6-K with the SEC. The Company requested that AOGB furnish the Company with a letter addressed to the SEC stating
whether or not it agrees with the above statement. The letter was filed as Exhibit 99.1 to the 6-K and is incorporated by reference herein.</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">The Company has appointed FundCertify CPA Professional Corporation
(&#8220;FundCertify&#8221;) as successor auditor of the Company effective April 17, 2026 to audit the Company&#8217;s consolidated financial
statements for the fiscal year ending March 31, 2026. The appointment of FundCertify has been approved by the Board and the Audit Committee.</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; text-align: justify; font-size: 10pt">During the Company&#8217;s fiscal years ended March 31, 2025
and 2024 and through April 17, 2026, neither the Company nor anyone acting on the Company&#8217;s behalf consulted FundCertify with respect
to (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion
that might be rendered on the Company&#8217;s consolidated financial statements, and neither a written report was provided to the Company
nor oral advice was provided that the new independent registered public accounting firm concluded was an important factor considered by
the Company in reaching a decision as to the accounting, auditing or financial reporting issue; nor (ii) any matter that was either the
subject of a disagreement as defined in Item 16F(a)(1)(iv) of Form 20-F or a reportable event as described in Item 16F(a)(1)(v) of Form
20-F.</p>

<p style="margin: 0 0 0 15.25pt; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Item 16G. CORPORATE <span style="letter-spacing: -0.1pt">GOVERNANCE</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">As a company listed on the Nasdaq Capital
Market, we are subject to the Nasdaq corporate governance listing standards. However, Nasdaq rules permit a foreign private issuer like
us to follow the corporate governance practices of its home country. Certain corporate governance practices in the Cayman Islands, which
is our home country, may differ significantly from the Nasdaq corporate governance listing standards.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Currently, we do not plan to rely on home
country practice with respect to our corporate governance. However, to the extent we choose to follow home country practice in the future,
our shareholders may be afforded less protection than they otherwise would under the Nasdaq corporate governance listing standards applicable
to U.S. domestic issuers. See &#8220;Item 3. Key Information &#8212; 3.D. Risk Factors &#8212;Risks Related to Our Ordinary Shares&#8212;
Because we are a foreign private issuer and are exempt from certain Nasdaq corporate governance standards applicable to U.S. issuers,
you will have less protection than you would have if we were a domestic issuer.&#8221;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Item 16H. MINE SAFETY <span style="letter-spacing: -0.1pt">DISCLOSURE</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not <span style="letter-spacing: -0.1pt">applicable.</span></p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Item 16I. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT <span style="letter-spacing: -0.1pt">INSPECTIONS</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Not <span style="letter-spacing: -0.1pt">applicable.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Item 16J. INSIDER TRADING <span style="letter-spacing: -0.1pt">POLICIES</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our board of directors adopted insider
trading policies and procedures governing the purchase, sale, and other dispositions of our securities by directors, senior management,
and employees that are reasonably designed to promote compliance with applicable insider trading laws, rules, and regulations, and any
listing standards applicable to us.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Item 16K. <span style="letter-spacing: -0.1pt">CYBERSECURITY</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Risk Management and <span style="letter-spacing: -0.1pt">Strategy</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We identify and assess material risks from
cybersecurity threats to our information systems and the information residing in our information systems by monitoring and evaluating
our threat environment on an ongoing basis using various methods including, for example, using manual and automated tools, subscribing
to reports and services that identify cybersecurity threats, analyzing reports of threats and threat actors, conducting scans of the threat
environment, and conducting risk assessments.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We manage material risks from cybersecurity
threats to our information systems and the information residing in our information systems through various processes and procedures, including,
depending on the environment, risk assessment, incident detection and response, vulnerability management, disaster recovery and business
continuity plans, internal controls within our accounting and financial reporting functions, encryption of data, network security controls,
access controls, physical security, asset management, systems monitoring, and employee training. We engage third-party service providers
to provide some of the resources used in our information systems and some third-party service providers have access to information residing
in our information systems. With respect to such third parties, we seek to engage reliable, reputable service providers that maintain
cybersecurity programs. Depending on the nature and extent of the services provided, the sensitivity and quantity of information processed,
and the identity of the service provider, our processes may include conducting due diligence on the cybersecurity practices of such provider
and contractually imposing cybersecurity related obligations on the provider.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">We are not aware of any risks from cybersecurity
threats, including as a result of any cybersecurity incidents, which have materially affected or are reasonably likely to materially affect
our Group, including our business strategy, results of operations, or financial condition. Refer to &#8220;Item 3. Key Information&#8212;D.
Risk Factors&#8212;Risks Relating to Our Business and Industry &#8212; Security breaches and other disruptions could compromise our information
and expose us to liability, which would cause our business and reputation to suffer.&#8221;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Cybersecurity <span style="letter-spacing: -0.1pt">Governance</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Our Board of Directors holds oversight
responsibility over our Group&#8217;s risk management and strategy, including material risks related to cybersecurity threats. This oversight
is executed directly by our board of directors and through its committees. Our audit committee oversees the management of our Group&#8217;s
major financial risk exposures, the steps management has taken to monitor and control such exposures, and the process by which risk assessment
and management is undertaken and handled, which would include cybersecurity risks, in accordance with its charter. The audit committee
holds regular meetings and receives periodic reports from management regarding risk management, including major financial risk exposures
from cybersecurity threats or incidents.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%; text-align: justify">Within management, the Group&#8217;s Chief
Financial Officer is primarily responsible for assessing and managing our material risks from cybersecurity threats and keep the senior
executive officers informed on a regular basis of the identification, assessment, and management of cybersecurity risks and of any cybersecurity
incidents. Such management personnel have prior experience and training in managing information systems and cybersecurity matters and
participate in ongoing training programs.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">As of the date hereof, the Company has not encountered cybersecurity incidents that
the company believes to have been material to the Company taken as a <span style="letter-spacing: -0.1pt">whole.</span></p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"><span id="p3"></span><b>Part <span style="letter-spacing: -0.25pt">III</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span id="p3i17"></span><b>Item 17. FINANCIAL <span style="letter-spacing: -0.1pt">STATEMENTS</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">We have elected to provide financial statements pursuant to Item <span style="letter-spacing: -0.25pt">18.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b><span id="p3i18"></span>Item 18. FINANCIAL <span style="letter-spacing: -0.1pt">STATEMENTS</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">The consolidated financial statements of the Company, and its operating entities are
included at the end of this annual <span style="letter-spacing: -0.1pt">report.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><b>Item 19. <span style="letter-spacing: -0.1pt">EXHIBITS</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"><b>EXHIBIT <span style="letter-spacing: -0.1pt">INDEX</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b></b></p>

<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
  <tr style="vertical-align: middle">
    <td style="border-bottom: black 1pt solid; vertical-align: top; text-align: left; font-weight: bold; width: 10%">Exhibit No.</td>
    <td style="width: 2%">&#160;</td>
    <td style="border-bottom: black 1pt solid; font-weight: bold; text-align: center; width: 88%"><span style="letter-spacing: -0.1pt">Description</span></td></tr>
  <tr style="vertical-align: middle">
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><span style="letter-spacing: -0.25pt"><a href="exh_11.htm">1.1</a></span></td>
    <td style="vertical-align: middle">&#160;</td>
    <td style="vertical-align: bottom"><a href="exh_11.htm">Amended and Restated Memorandum and Articles of Association</a></td></tr>
  <tr style="vertical-align: middle">
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><span style="letter-spacing: -0.25pt"><a href="exh_21.htm">2.1</a></span></td>
    <td style="vertical-align: middle">&#160;</td>
    <td style="vertical-align: bottom"><a href="exh_21.htm">Specimen Certificate for Ordinary Shares</a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="vertical-align: middle">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  <tr style="vertical-align: middle">
    <td style="vertical-align: top; text-align: left">2.2</td>
    <td>&#160;</td>
    <td><span style="line-height: 103%">Description of Registrant&#8217;s Securities (incorporated herein by reference to the section titled &#8220;Description
        of Share Capital&#8221; in the Registrant&#8217;s registration statement on <span style="font-size: 10pt; font-style: normal; font-weight: 400"><a href="https://www.sec.gov/Archives/edgar/data/2027815/000202781525000008/form1.htm#T18">Form
        F-1</a> (File No. 333-285843)), originally filed with the Securities and Exchange Commission on May 27, filed with the Securities and
        Exchange Commission on July 9, 2025)2025, as amended, including any form of prospectus contained therein pursuant to Rule 424(b) under
        the Securities Act of 1933 and (ii) the Registrant&#8217;s registration statement on <a href="https://www.sec.gov/Archives/edgar/data/2027815/000202781525000011/bluemount8-a.htm">Form
        8-A</a>,</span></span> </td></tr>
  <tr style="vertical-align: middle">
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><span style="letter-spacing: -0.25pt"><a href="exh_41.htm">4.1</a></span></td>
    <td style="vertical-align: middle">&#160;</td>
    <td style="vertical-align: bottom"><a href="exh_41.htm">Independent Director Agreement</a></td></tr>
  <tr style="vertical-align: middle">
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><span style="letter-spacing: -0.25pt"><a href="exh_42.htm">4.2</a></span></td>
    <td style="vertical-align: middle">&#160;</td>
    <td style="vertical-align: bottom"><a href="exh_42.htm">Executive Officer Agreement</a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="vertical-align: middle">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><a href="exh_81.htm">8.1</a></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle"><span style="letter-spacing: -0.25pt"><a href="exh_81.htm">List of subsidiaries of the Registrant</a></span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><a href="exh_111.htm">11.1</a></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle"><span style="letter-spacing: -0.2pt"><a href="exh_111.htm">Code of Business Conduct and Ethics of the Registrant</a></span></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><a href="exh_112.htm">11.2</a></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle"><a href="exh_112.htm">Statement of Policy Concerning Trading in Company Securities Adopted on June 29,
        2026</a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><a href="exh_121.htm">12.1</a></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle"><a href="exh_121.htm"><span style="letter-spacing: -0.2pt">Certification of Chief Executive Officer pursuant
        to Section 302 of the Sarbanes-Oxley Act of 2002</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><a href="exh_122.htm">12.2</a></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle"><a href="exh_122.htm"><span style="letter-spacing: -0.2pt">Certification of Chief Financial Officer pursuant
        to Section 302 of the Sarbanes-Oxley Act of 2002</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><a href="exh_131.htm">13.1</a></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle"><a href="exh_131.htm"><span style="letter-spacing: -0.2pt">Certification of Chief Executive Officer pursuant
        to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><a href="exh_132.htm">13.2</a></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle"><a href="exh_132.htm"><span style="letter-spacing: -0.2pt">Certification of Chief Financial Officer pursuant
        to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</span></a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><a href="https://www.sec.gov/Archives/edgar/data/2027815/000189341726000011/ex16-11.htm" style="-sec-extract: exhibit">15.1</a></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle"><a href="https://www.sec.gov/Archives/edgar/data/2027815/000189341726000011/ex16-11.htm" style="-sec-extract: exhibit">Letter
        from AOGB CPA Limited dated April 17, 2026</a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><a href="exh_211.htm">21.1</a></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle"><a href="exh_211.htm">List of Subsidiaries</a></td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; text-align: left"><a href="exh_971.htm">97.1</a></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle"><a href="exh_971.htm"><span style="letter-spacing: -0.2pt">Clawback Policy</span></a></td></tr>
  <tr>
    <td style="vertical-align: middle; text-align: justify">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: middle; text-align: justify">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle; text-align: justify; width: 10%">101.INS</td>
    <td style="vertical-align: top; width: 2%">&#160;</td>
    <td style="vertical-align: middle; text-align: justify; width: 88%">Inline XBRL Instance Document&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle; text-align: justify">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: middle; text-align: justify">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle; text-align: justify">101.SCH</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: middle; text-align: justify">Inline XBRL Taxonomy Extension Schema Linkbase Document</td></tr>
  <tr>
    <td style="vertical-align: middle; text-align: justify">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: middle; text-align: justify">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle; text-align: justify">101.CAL</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: middle; text-align: justify">Inline XBRL Taxonomy Extension Calculation Linkbase Document</td></tr>
  <tr>
    <td style="vertical-align: middle; text-align: justify">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: middle; text-align: justify">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle; text-align: justify">101.DEF</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: middle; text-align: justify">Inline XBRL Taxonomy Extension Definition Linkbase Document</td></tr>
  <tr>
    <td style="vertical-align: middle; text-align: justify">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: middle; text-align: justify">&#160;</td></tr>
  <tr>
    <td style="vertical-align: middle; text-align: justify">101.LAB</td>
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<p style="margin: 0pt 0; font-size: 10pt"><b></b></p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"><span style="letter-spacing: -0.1pt"><b>SIGNATURES</b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%">The registrant hereby certifies that it meets all of the requirements
for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual report on its behalf.</p>

<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
  <tr>
    <td>&#160;</td>
    <td colspan="2" style="vertical-align: middle; text-align: left">Bluemount Holdings Limited&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td colspan="2" style="vertical-align: middle; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 50%">&#160;</td>
    <td style="width: 5%">By</td>
    <td style="border-bottom: Black 1pt solid; width: 45%">/s/ Chan Wan Shan Sandra</td></tr>
  <tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle; text-align: left">Name: Chan Wan Shan Sandra</td></tr>
  <tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: middle; text-align: left">Title: Chief Executive Officer</td></tr>
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<p style="margin: 0pt 14.6pt 0pt 0pt; font-size: 10pt; line-height: 103%">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">Date: June 29, 2026</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"><b>INDEX TO CONSOLIDATED FINANCIAL <span style="letter-spacing: -0.1pt">STATEMENTS</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><b>Consolidated Financial Statements for the Years
Ended March 31, 2024, 2025 and <span style="letter-spacing: -0.2pt">2026</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
  <tr style="vertical-align: top">
    <td style="width: 93%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 7%; text-align: center">Pages</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><a href="#a_001">Report of Independent Registered Public Accounting Firm (PCAOB ID: 7189)</a></td>
    <td style="text-align: center"><a href="#a_001">F-2</a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><a href="#a_002">Report of Independent Registered Public Accounting Firm (PCAOB ID: 7020)</a></td>
    <td style="text-align: center"><a href="#a_002">F-3</a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><a href="#a_003">Consolidated Statements of Financial Position as of March 31, 2025 and 2026</a></td>
    <td style="text-align: center"><a href="#a_003">F-4</a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><a href="#a_004">Consolidated Statements of Profit or Loss and Other Comprehensive Income for the years ended March 31, 2024, 2025 and
        2026</a></td>
    <td style="text-align: center"><a href="#a_004">F-5</a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><a href="#a_005">Consolidated Statements of Changes in Equity for the years ended March 31, 2024, 2025 and 2026</a></td>
    <td style="text-align: center"><a href="#a_005">F-6</a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><a href="#a_006">Consolidated Statements of Cash Flows for the years ended March 31, 2024, 2025 and 2026</a></td>
    <td style="text-align: center"><a href="#a_006">F-7</a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><a href="#a_008">Notes to the Consolidated Financial Statements</a></td>
    <td style="text-align: center"><a href="#a_008">F-8</a></td></tr>
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<p style="margin: 0pt 0 0pt 15.3pt; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"></p>

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<p style="margin: 0pt 0; font-size: 10pt; text-align: left"><span id="a_001"></span><img src="fundlogo.jpg" alt="" style="height: 54px; width: 300px"/>&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">To the Shareholders and Board of Directors of<br/> Bluemount Holdings Limited</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><b>Opinion on the Financial Statements</b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">We have audited the accompanying consolidated statements of financial positions
of Bluemount Holdings Limited and its subsidiaries (collectively the &#8220;Group&#8221;) as of March 31, 2026 and the related consolidated
statements of profit or loss and other comprehensive income, changes in equity and cash flows for the year ended March 31, 2026, and the
related notes (collectively referred to as the &#8220;consolidated financial statements&#8221;). In our opinion, the consolidated financial
statements present fairly, in all material respects, the financial position of the Group as of March 31, 2026, and the results of its
operations and its cash flows for the&#160;year ended March 31, 2026, in conformity with the IFRS Accounting Standards as issued by the
International Accounting Standards Board.</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><b>Basis for Opinion</b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">These consolidated financial statements are the responsibility of the Group&#8217;s
management. Our responsibility is to express an opinion on the Group&#8217;s consolidated financial statements based on our audits. We
are a public accounting firm registered with the Public Company Accounting Oversight Board (United&#160;States) (&#8220;PCAOB&#8221;)
and are required to be independent with respect to the Group in accordance with the U.S.&#160;federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">We conducted our audits in accordance with the standards of the PCAOB.&#160;Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements
are free of material misstatement, whether due to error or fraud. The Group is not required to have, nor were we engaged to perform, an
audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal
control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Group&#8217;s internal
control over financial reporting. Accordingly, we express no such opinion.</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">Our audits included performing procedures to assess the risks of material
misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those
risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial
statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for
our opinion.</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><i>/s/ FundCertify CPA Professional Corporation</i></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"><span id="xdx_902_edei--AuditorName_c20250401__20260331_zU6GX8J4yGG8" title="Auditor name"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000056" name="dei:AuditorName">FundCertify
CPA Professional Corporation</ix:nonNumeric></span><br/> Certified Public Accountants<br/> PCAOB ID: <span id="xdx_900_edei--AuditorFirmId_c20250401__20260331_zwdIfs1ZtGNf"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000057" name="dei:AuditorFirmId">7189</ix:nonNumeric></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">We have served as the Group&#8217;s auditor since 2026.<br/> <span id="xdx_906_edei--AuditorLocation_c20250401__20260331_zrBw4i17GQad"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000058" name="dei:AuditorLocation">Cary,
North Carolina</ix:nonNumeric></span><br/> June 29, 2026</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"><span id="a_002"></span>&#160;</p>

<p style="margin: 0pt 0 0pt 15.3pt; font-size: 10pt; color: Red"><img src="aogblogo.jpg" alt=""/></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><b>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
<span style="letter-spacing: -0.2pt">FIRM</span></b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><b>&#160;</b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><b>&#160;</b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">To the Shareholders and the Board of Directors of Bluemount
Holdings <span style="letter-spacing: -0.1pt">Limited</span></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><b>Opinion on the Consolidated Financial <span style="letter-spacing: -0.1pt">Statements</span></b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><b>&#160;</b></p>

<p style="font-size: 10pt; line-height: 103%; text-align: justify; margin-top: 0pt; margin-right: 14.6pt; margin-bottom: 0pt">We have
audited the accompanying consolidated statements of financial positions of Bluemount Holdings Limited (the &#8220;Company&#8221;) and
its subsidiaries (together the &#8220;Group&#8221;) as of March 31, 2025, and the related consolidated statements of profit or loss and
other comprehensive income, changes in equity and cash flows for each of the years in the two-year period ended March 31, 2025, and the
related notes (collectively referred to as the &#8220;consolidated financial statements&#8221;). In our opinion, the consolidated financial
statements present fairly, in all material respects, the financial position of the Group as of March 31, 2025, and the results of its
operations and its cash flows for each of the years in the two-year period ended March 31, 2025, in conformity with the International
Financial Reporting Standards as issued by the International Accounting Standards Board.</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><b>Basis for <span style="letter-spacing: -0.1pt">Opinion</span></b></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><b>&#160;</b></p>

<p style="font-size: 10pt; line-height: 103%; text-align: justify; margin-top: 0pt; margin-right: 14.6pt; margin-bottom: 0pt">The consolidated
financial statements are the responsibility of the Group&#8217;s management. Our responsibility is to express an opinion on the consolidated
financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (&#8220;PCAOB&#8221;) and are required to be independent with respect to the Group in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; line-height: 103%; text-align: justify; margin-top: 0pt; margin-right: 14.6pt; margin-bottom: 0pt">We conducted
our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable
assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Group
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion
on the effectiveness of the Group&#8217;s internal control over financial reporting. Accordingly, we express no such opinion.</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; line-height: 103%; text-align: justify; margin-top: 0pt; margin-right: 14.6pt; margin-bottom: 0pt">Our audits
included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error
or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used
and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.
We believe that our audits provide a reasonable basis for our opinion.</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><span style="letter-spacing: -0.1pt">/s/
AOGB CPA Limited</span></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">Hong Kong, Hong Kong</p>

<p style="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">August 15, 2025</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">We have served as the Group&#8217;s auditor since <span style="letter-spacing: -0.1pt">2024.
In April 2026, we became the predecessor auditor.</span></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#160;</p>

<p style="border-bottom: Black 1pt dashed; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">AOGB CPA Limited, Suite 2501-03,
Tesbury Centre, 28 Queen&#8217;s Road East, Admiralty, Hong Kong</p>

<p style="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-right: 230.25pt; margin-bottom: 0pt">Tel: 2152-2238, Website: www.aogb.com</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT
HOLDINGS <span style="letter-spacing: -0.1pt"><span id="a_003"></span>LIMITED</span></span></span></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt; letter-spacing: -0.1pt">CONSOLIDATED STATEMENTS
OF FINANCIAL POSITION</span></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><span style="text-decoration: underline">AS
OF MARCH 31, 2025 AND <span style="letter-spacing: -0.2pt">2026</span></span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td style="font-size: 10pt">&#160;</td>
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    <td id="xdx_49F_20250331_zXSbOaSTxIV6" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td id="xdx_497_20260331_z9sIg5pXL9Z3" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0071">-</span></td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0074">-</span></td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center; padding-bottom: 1pt; padding-left: 0.15pt">14</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: center; padding-left: 0.15pt">14</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left">SHAREHOLDERS&#8217; EQUITY AND LIABILITIES</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eifrs-full--EquityAbstract_i01B_zOzBbyKrHjch" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eifrs-full--IssuedCapital_iI_maCzp3E_zvK3yuWRhqx5" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center; padding-left: 0.15pt">22</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">The accompanying notes are an integral part of these
consolidated financial statements.</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt">* Retrospectively restated for effect of share reorganization
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS <span style="letter-spacing: -0.1pt"><span id="a_004"></span>LIMITED</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt; font-size: 10pt; line-height: 103%">CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME</p>

<p style="margin: 0pt 210.75pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR THE YEARS ENDED
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td id="xdx_49C_20240401__20250331_z5GehFiiPB3l" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td id="xdx_491_20250401__20260331_zgq3Hr0IS1Lg" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 10pt; letter-spacing: -0.1pt">HK$<span id="xdx_903_eifrs-full--BasicEarningsLossPerShare_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryMember_pd" title="Basic net loss per share" class="xdx_phnt_U3RhdGVtZW50IC0gQ09OU09MSURBVEVEIFNUQVRFTUVOVFMgT0YgUFJPRklUIE9SIExPU1MgQU5EIE9USEVSIENPTVBSRUhFTlNJVkUgSU5DT01FAA__"><span id="xdx_90F_eifrs-full--DilutedEarningsLossPerShare_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryMember_pd" title="Diluted net loss per share" class="xdx_phnt_U3RhdGVtZW50IC0gQ09OU09MSURBVEVEIFNUQVRFTUVOVFMgT0YgUFJPRklUIE9SIExPU1MgQU5EIE9USEVSIENPTVBSRUhFTlNJVkUgSU5DT01FAA__"><ix:nonFraction name="ifrs-full:BasicEarningsLossPerShare" contextRef="From2024-04-012025-03-31_custom_ClassBOrdinaryMember" id="Fact000301" format="ixt:numdotdecimal" decimals="INF" unitRef="HKDPShares"><ix:nonFraction name="ifrs-full:DilutedEarningsLossPerShare" contextRef="From2024-04-012025-03-31_custom_ClassBOrdinaryMember" id="Fact000303" format="ixt:numdotdecimal" decimals="INF" unitRef="HKDPShares">0.42</ix:nonFraction></ix:nonFraction></span></span></span></td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt">&#160;</td>
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<p style="margin: 0">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">The accompanying notes are an integral part of these consolidated financial <span style="letter-spacing: -0.1pt">statements.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> * Retrospectively restated for effect of share reorganization and surrender
of shares (see Note <span style="letter-spacing: -0.25pt">1)</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS <span style="letter-spacing: -0.1pt"><span id="a_005"></span>LIMITED</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt; font-size: 10pt; line-height: 103%">CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY</p>

<p style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR THE YEARS ENDED MARCH 31, 2024,
2025 AND <span style="letter-spacing: -0.2pt">2026</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_305_114_z8iCZaq6cxW3" summary="xdx: Statement - CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY" style="font-size: 8pt; border-collapse: collapse; width: 100%">
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    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="padding-bottom: 1pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="padding-bottom: 1pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="padding-bottom: 1pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="padding-bottom: 1pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="padding-bottom: 1pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td></tr>
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    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><span style="font-size: 8pt">Class <span style="letter-spacing: -0.5pt">A</span></span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td colspan="5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><span style="font-size: 8pt">Class <span style="letter-spacing: -0.5pt">B</span></span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
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    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt; letter-spacing: -0.1pt">Amounts</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">Number of</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt; letter-spacing: -0.1pt">Amounts</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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        <p style="margin: 0pt 0; font-size: 10pt; text-align: right"><span style="font-size: 8pt">losses)</span></p>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt">Shares*</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt; letter-spacing: -0.1pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt">Shares*</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt; letter-spacing: -0.1pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt; letter-spacing: -0.1pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt; letter-spacing: -0.1pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt; letter-spacing: -0.1pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt; letter-spacing: -0.1pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt; letter-spacing: -0.1pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_432_c20230401__20240331_eifrs-full--Equity_iS_zdWcMejjh6b6" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-indent: -10pt; padding-left: 10pt; width: 19%; font-size: 10pt"><span style="font-size: 8pt">At April 1, 2023</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td id="xdx_98E_eifrs-full--NumberOfSharesOutstanding_iS_c20230401__20240331__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinaryMember_z3B9vcFDMXf5" title="Beginning balance, shares" style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:NumberOfSharesOutstanding" contextRef="AsOf2023-03-31_custom_ClassAOrdinaryMember" id="Fact000353" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,505,148</ix:nonFraction></span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2023-03-31_custom_ClassAOrdinaryMember" id="Fact000345" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">9</ix:nonFraction></span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td id="xdx_98B_eifrs-full--NumberOfSharesOutstanding_iS_c20230401__20240331__ifrs-full--ComponentsOfEquityAxis__custom--ClassBOrdinaryMember_znP7mw4JvUj7" title="Beginning balance, shares" style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:NumberOfSharesOutstanding" contextRef="AsOf2023-03-31_custom_ClassBOrdinaryMember" id="Fact000355" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">12,499,999</ix:nonFraction></span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 6%; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2023-03-31_custom_ClassBOrdinaryMember" id="Fact000346" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">10</ix:nonFraction></span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="width: 1%; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="width: 1%; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
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    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0357">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0358">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0359">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0360">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0362">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_404_eifrs-full--ComprehensiveIncome_zrTIjKjHVNxc" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">Profit
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0365">-</span></span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0366">-</span></span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0367">-</span></span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0368">-</span></span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0369">-</span></span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_439_c20240401__20250331_eifrs-full--Equity_iS_zpn4Y8kAV7m1" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"><span style="font-size: 8pt">At March 31, 2024</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2024-03-31_custom_ClassAOrdinaryMember" id="Fact000373" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">9</ix:nonFraction></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2024-03-31_custom_SubscriptionReceivablesMember" id="Fact000375" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">10</ix:nonFraction></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">)</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_407_ecustom--ImputedInterest_zzUnT55WeLY3" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"><span style="font-size: 8pt">Imputed interest</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0385">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0386">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0387">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0388">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="CIK0002027815:ImputedInterest" contextRef="From2024-04-012025-03-31_ifrs-full_OtherReserves" id="Fact000389" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">258</ix:nonFraction></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0390">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="CIK0002027815:ImputedInterest" contextRef="From2024-04-012025-03-31" id="Fact000391" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">258</ix:nonFraction></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_404_eifrs-full--ComprehensiveIncome_z9SvVQapxiF7" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 8pt">Profit
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    <td style="font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0393">-</span></span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0394">-</span></span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0395">-</span></span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0396">-</span></span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0397">-</span></span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_433_c20250401__20260331_eifrs-full--Equity_iS_zMqUf8rl4um2" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"><span style="font-size: 8pt">At March 31, 2025</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2025-03-31_custom_ClassAOrdinaryMember1035236734" id="Fact000401" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">9</ix:nonFraction></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2025-03-31_custom_ClassBOrdinaryMember1035236750" id="Fact000402" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">10</ix:nonFraction></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">(<ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2025-03-31_custom_SubscriptionReceivablesMember" id="Fact000403" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">10</ix:nonFraction></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">)</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
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    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_407_ecustom--ImputedInterest_zpRDZooOeax9" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"><span style="font-size: 8pt">Imputed interest</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0413">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0414">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0415">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0416">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="CIK0002027815:ImputedInterest" contextRef="From2025-04-012026-03-31_ifrs-full_OtherReserves" id="Fact000417" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">207</ix:nonFraction></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0418">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><ix:nonFraction name="CIK0002027815:ImputedInterest" contextRef="From2025-04-01to2026-03-31" id="Fact000419" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">207</ix:nonFraction></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
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    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0431">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0433">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0434">-</span></span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_404_eifrs-full--ComprehensiveIncome_zJF3HWsoNEgb" style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0439">-</span></span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0440">-</span></span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl0441">-</span></span></td>
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    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: right"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="font-size: 10pt"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"><span style="font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"><span style="font-size: 8pt">&#160;</span></td>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt">The accompanying notes are an integral part of these consolidated financial <span style="letter-spacing: -0.1pt">statements.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> * Retrospectively restated for effect of share reorganization and surrender
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span style="font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT
HOLDINGS <span style="letter-spacing: -0.1pt"><span id="a_006"></span>LIMITED</span></span></span></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span style="letter-spacing: -0.1pt">CONSOLIDATED STATEMENTS OF CASH FLOWS</span></p>

<p style="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><span style="text-decoration: underline">FOR THE YEARS ENDED MARCH 31,
2024, 2025 AND <span style="letter-spacing: -0.2pt">2026</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_304_112_zSyDrwKXFGR1" summary="xdx: Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS" style="border-collapse: collapse; width: 100%">
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    <td style="font-size: 10pt">&#160;</td>
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    <td id="xdx_497_20230401__20240331_zJn9C0uyMFy2" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_49B_20240401__20250331_zbVvwJmIk2Ae" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_492_20250401__20260331_z0iqFmtMlK5a" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0499">-</span></td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0514">-</span></td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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  <tr id="xdx_401_eifrs-full--AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_iT_mtNCGFUzida_maCzlYW_zDPPIV4VXGcb" style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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<p style="margin: 0">&#160;</p>

<p style="text-align: left; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">The accompanying notes are an integral part of these
consolidated financial statements.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline"><span id="a_008"></span>BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p>

<p style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR THE YEARS ENDED MARCH 31, 2024,
2025 AND 2026</span></p>



<ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000636" name="CIK0002027815:DescriptionOfBusinrssAndNatureOfOperationsTextBlock"><p id="xdx_806_ecustom--DescriptionOfBusinrssAndNatureOfOperationsTextBlock_zWHxtrCdJzUe" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Bluemount Holdings Limited (the &#8220;Company&#8221;)
was incorporated in the Cayman Islands as an exempted company with limited liability under the Companies Law of the Cayman Islands on
June 27, 2023. The Company&#8217;s registered office is 89 Nexus Way Camana Bay Grand Cayman KY1-9009 Cayman Islands and the principal
place of business is at Room 1007, Capital Centre, 151 Gloucester Road, Wanchai, Hong Kong. The principal activity of the Company is investment
holding. The principal activities of its subsidiaries are set out in Note 17d to the consolidated financial statements.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The consolidated financial statements
are presented in Hong Kong dollars (&#8220;HK$&#8221;) which is the also functional currency of the Group. All values are rounded to nearest
thousands (HK$&#8217;000) unless otherwise stated.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The conversion from HK$ into U.S. dollars
(&#8220;US$&#8221;) was made at the exchange rate as of March 31, 2026 on which US$1.00 equaled HK$7.80. The use of US$ is solely for
the convenience of the reader.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt">Details of the shareholding structure of the
Company have been disclosed below.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">As of March 31, 2025 and 2026, details of the Company and its subsidiaries (together
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A3_zU3CTQ2qYIhd" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">Note: Bluemount Capital Limited was disposal to an independent
third party on September 9, 2025.</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">On July 14, 2025, the Company completed its initial public offering
on the NASDAQ, issuing <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20250711_zqlHHj7IGlXg" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2025-07-11" id="Fact000706" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,375,000</ix:nonFraction></span>
class B ordinary shares at a price of US$4.00 per share. In addition, the Company entered into an underwriting agreement with the underwriter
on July 10, 2025, which granted the underwriter a 45-day option to purchase up to an additional <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_c20250710_zrXd1641aQ63" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2025-07-10" id="Fact000708" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">206,250</ix:nonFraction></span>
class B ordinary shares at the public offering price of US$4.00 per share, less underwriting discounts, to cover any over-allotment. Subsequently,
on July 28, 2025, the underwriter exercised the over-allotment option partially to purchase an additional <span id="xdx_901_ecustom--AdditionalSharesIssued_iI_c20250711_z77xXmRlFK9i" title="Additional shares issued"><ix:nonFraction name="CIK0002027815:AdditionalSharesIssued" contextRef="AsOf2025-07-11" id="Fact000710" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">140,000</ix:nonFraction></span>
ordinary shares at the public offering price of US$4.00 per share. The exercise of the over-allotment option closed on July 30, 2025,
with gross proceeds totaling US$6,060,000, before deducting underwriting discounts and offering expenses. The ordinary shares began trading
on July 11, 2025 on The Nasdaq Capital Market and commenced trading under the ticker symbol &#8220;BMHL&#8221;.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Reorganization
under common control and surrender of shares</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.5pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Before the group reorganization (the
&#8220;Group Reorganization&#8221;), Bluemount Financial Group Limited was owned 27.45% by Mr. Pan Jiye (&#8220;Mr. Pan&#8221;) through
Bluemount Group Limited, 26.08% by Mr. Yan Ka Him (&#8220;Mr. Yan&#8221;), 16.47% by Ms. Zhou Qilin (&#8220;Ms. Zhou&#8221;) and 30.00%
by Echo International Holdings Group <span style="letter-spacing: -0.1pt">Limited (&#8220;Echo International&#8221;).</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.5pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the Group Reorganization
to rationalize the structure of the Company and its subsidiaries in preparation for the listing of the shares, the Company becomes the
holding company of Bluemount Financial Group Limited. To prepare for this offering, the Company underwent the reorganization with the
following <span style="letter-spacing: -0.1pt">steps:-</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt">Step 1 Transfer of Shares by Mr.</span> <span style="letter-spacing: -0.25pt">Pan</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt">On May 23, 2023, Mr. Pan transferred all his
shares in Bluemount Financial Group Limited to Bluemount Group Limited, a company wholly owned by </span><span style="letter-spacing: -0.2pt">him.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




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<ix:exclude><p id="xdx_234_zzqKFCQgowB9" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_236_z7BTbJesJym3" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23B_zfXrnPmgRNn" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_234_zxZDTwWvHXuh" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR THE
YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_23C_zbHZZzVbiIf8" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_232_zElMBTtd9g87" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0pt"/>
    <td style="width: 0.5in">1.</td>
    <td>DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS - <span style="letter-spacing: -0.1pt">continued</span></td></tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_23F_zEhHPyAlh6I5" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23F_zDU9VSUBKE67" style="margin: 0pt 0pt 0pt 0.5in; font-size: 10pt; line-height: normal"><span style="text-decoration: underline">Reorganization
under common control and surrender of shares - continued</span></p></ix:exclude>



<ix:exclude><p id="xdx_23F_zfSf29eSHDA" style="margin: 0pt 284.3pt 0pt 0.5in; font-size: 10pt; line-height: normal">&#160;</p></ix:exclude>

<p style="margin: 0pt 284.3pt 0pt 0.5in; font-size: 10pt; line-height: normal">Step 2 Incorporation of Bluemount Holdings Limited</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Bluemount Holdings Limited was incorporated
under the laws of the Cayman Islands on June 27, 2023 as an exempted company with limited liability, with the intention to become our
ultimate holding company and the issuer of this offering. The authorized share capital of Bluemount Holdings was <span id="xdx_902_ecustom--AuthorizedShareCapital_iI_c20230627_zQm9Vs7NY72f" title="Authorized share capital"><ix:nonFraction name="CIK0002027815:AuthorizedShareCapital" contextRef="AsOf2023-06-27" id="Fact000722" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000,000</ix:nonFraction></span>
divided into <span id="xdx_90D_ecustom--DividedShares_iI_c20230627_zMjjRSSinz81" title="Divided shares"><ix:nonFraction name="CIK0002027815:DividedShares" contextRef="AsOf2023-06-27" id="Fact000724" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000,000</ix:nonFraction></span>
shares each with a par value of US$<span id="xdx_903_ecustom--ValuePerShare_iI_c20230627_zPaXlCgFc9c7" title="Value per share"><ix:nonFraction name="CIK0002027815:ValuePerShare" contextRef="AsOf2023-06-27" id="Fact000726" format="ixt:numdotdecimal" decimals="INF" unitRef="HKDPShares">0.0001</ix:nonFraction></span>.
Upon incorporation, Ogier Global Subscriber (Cayman) Limited being the initial subscriber of Bluemount Holdings Limited, held the first
fully paid subscriber&#8217;s share which was then transferred to Mr. Pan on August 3, 2023.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: normal">On December 18, 2023, the Board of Directors of the Company
passed a resolution to cancel the 1 ordinary share and issue 1 Class A ordinary share to Mr. Pan.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: normal">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: normal">Step 3 Incorporation of WI Holdings limited</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">In June 2023, WI Holdings Limited was
incorporated under the laws of the British Virgin Islands with the intention to become the holding vehicle for Ms. Zhou&#8217;s <span style="letter-spacing: -0.1pt">shares.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Step 4 Incorporation of Yes &amp; Right Investment <span style="letter-spacing: -0.1pt">Limited</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">In January 2024, Yes &amp; Right Investment
Limited was incorporated under the laws of the British Virgin Islands with the intention to become the holding vehicle for Mr. Yan&#8217;s
shares.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Step 5 Hong Kong Securities and Futures Commission (&#8220;HKSFC&#8221;) <span style="letter-spacing: -0.1pt">approval</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Company applied to HKSFC for approval
for adding the Company as a new (indirect) substantial shareholder of the licensed companies, Bluemount Securities Limited and BAML. The
approval was granted on November 27, 2023.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Step 6 Share <span style="letter-spacing: -0.2pt">Swap</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the terms of a share swap
agreement, Echo International, Ms. Zhou, Mr. Yan and Bluemount Group Limited sold their shares in Bluemount Financial Group Limited to
Bluemount Holdings Limited, and in return, accepted the allotment of corresponding numbers of shares by Bluemount Holdings Limited. As
a result, Bluemount Holdings Limited became the new holding company of the Group&#8217;s business in the corporate structure on January
16, 2024.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Step 7 Shares transfer and <span style="letter-spacing: -0.1pt">Notifications</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 202.6pt 0pt 0.5in; font-size: 10pt; line-height: normal">On February 26, 2024, the transfer of shares from Ms. Zhou
to WI Holdings Limited was completed.</p>

<p style="margin: 0pt 202.6pt 0pt 0.5in; font-size: 10pt; line-height: normal">&#160;</p>

<p style="margin: 0pt 202.6pt 0pt 0.5in; font-size: 10pt; line-height: normal">On March 11, 2024, Mr. Yan transferred his shares to Yes
&amp; Right Investment Limited.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">In March 2024, the Group informed the
HKSFC of intention to include Yes &amp; Right Investment Limited and WI Holdings Limited as new (indirect) shareholders of the aforesaid
mentioned licensed companies.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Following the Group Reorganization, the
Company owned 100% of Bluemount Financial Group Limited and the Company was owned 27.45% Mr. Pan through Bluemount Group Limited, 26.08%
by Mr. Yan through Yes &amp; Right Investment Limited, 16.47% by Ms. Zhou through WI Holdings Limited and 30.00% by Echo International,
which were the same group of shareholders of Bluemount Financial Group Limited prior to the Group <span style="letter-spacing: -0.1pt">Reorganization.</span></p>



<ix:exclude><p id="xdx_23D_zBeJ6vJ8FUl2" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_237_zUPSOJl9L6s3" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



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    <div id="xdx_23D_zpt4l4XzMP8k" style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<ix:exclude><p id="xdx_238_z8ElAvTRjow7" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_238_z5CgasYkrUh6" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_235_zraN4ShE2ko2" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_235_zV11xTxSnRj8" style="margin: 0pt 200.35pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_234_zDqjTK0QmSV9" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_23F_z4cfa8JF1AFe" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0pt"/>
    <td style="width: 0.5in">1.</td>
    <td>DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS - <span style="letter-spacing: -0.1pt">continued</span></td></tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_239_zowdvwbt5S2a" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_233_zmKt9xSPAuO2" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Reo</span>rg<span style="text-decoration: underline">anization
under common control and surrender of shares &#8211; <span style="letter-spacing: -0.1pt">continued</span></span></p></ix:exclude>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Company, together with its wholly-owned
subsidiaries, is effectively controlled by the same shareholders, i.e., ultimately held 27.45% by Mr. Pan, 26.08% by Mr. Yan, 16.47% by
Ms. Zhou and 30.00% by Echo International, before and after the Group Reorganization and therefore the Group Reorganization is considered
as a reverse recapitalization of entities under common control. The consolidation of the Company and its subsidiary has been accounted
for at historical cost. No amount is recognized in respect of goodwill or excess of acquirer&#8217;s interest in the net fair value of
acquiree&#8217;s identifiable assets, liabilities and contingent liabilities over cost at the time of common control combination. The
consolidated statements of profit or loss and other comprehensive income, consolidated statements of changes in shareholders&#8217; equity
and consolidated statements of cash flows statements are prepared as if the current group structure had been in existence throughout the
year March 31, 2024, or since the respective dates of incorporation/establishment of the relevant entity. The consolidated financial position
as of March 31, 2024 present the assets and liabilities of the companies now comprising the Group which had been incorporated/established
as at the relevant date of financial position as if the current group structure had been in existence at those dates.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On May 14, 2024, Bluemount Group Limited
sold and transferred 1,127,505 shares (being 4.9% shareholder) of Bluemount Holdings Limited to Lissington Limited with nil consideration,
Yes &amp; Right Investment Limited sold and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount Holding Limited to Mr.
Wei Chieh Huang, with nil consideration and WI Holdings Limited sold and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount
Holdings Limited to Be Good Investment Holdings Limited with nil consideration.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On February 25, 2025, the Company issued
a total of <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20250225_zrakRnnqsOCc" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2025-02-25" id="Fact000739" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">25,000,000</ix:nonFraction></span>
Class B Ordinary Shares with a par value of US$0.0001 per share. These shares were issued to the existing shareholders on a pro-rata basis,
in accordance with their respective shareholdings in Class A Ordinary Shares, at a consideration equal to their par <span style="letter-spacing: -0.1pt">value.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"><span id="xdx_900_ecustom--ShareholdersConsiderationDescription_c20250401__20260331_z8XHtDVWnNTd" title="Shareholders consideration description"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" id="Fact000741" name="CIK0002027815:ShareholdersConsiderationDescription">On
May 20, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company
with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B
Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares;
Yes &amp; Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings
Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited
proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753
Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares
and 612,500 Class B Ordinary Shares.</ix:nonNumeric></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to resolutions passed by the
Board of Directors on May 20, 2025, the Company approved the surrender and immediate cancellation of the aforementioned Class A and Class
B Ordinary Shares. The share capital of the Company was reduced accordingly.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The above-mentioned share transfers,
issuance of Class B Ordinary Shares, and the subsequent surrender and cancellation of both Class A and Class B Ordinary Shares have been
accounted for on a retroactive basis and reflected in the comparative financial information presented in these consolidated financial
statements.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_234_z3YyekCPOt63" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_23E_z9dJM5f8ar3j" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_231_ziHAI6MWJZk8" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_238_z0hBvJXw9oHe" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_237_zHJO5TTVW084" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23C_zQalwkyJsCAi" style="margin: 0pt 228.7pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
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</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000749" name="ifrs-full:DisclosureOfBasisOfConsolidationExplanatory"><p id="xdx_807_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zv5kE551Cmig" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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  <tr style="vertical-align: top">
    <td style="width: 0pt"/>
    <td style="width: 0.5in">2.</td>
    <td><span id="xdx_82D_zEydA5BCy6t1">BASIS OF PRESENTATION</span><span style="letter-spacing: -0.1pt"></span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The consolidated financial statements
have been prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (&#8220;IASB&#8221;)
and interpretations of the International Financial Reporting Issues Committee (&#8220;IFRIC&#8221;). The principal accounting policies
applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years
presented, unless otherwise stated.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">These consolidated financial statements
have been prepared on a historical cost basis, modified where applicable. In addition, these consolidated financial statements have been
prepared using the accrual basis of accounting except for cash flow information.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><b>Amendments to <span style="letter-spacing: -0.1pt">an IFRS
Accounting Standard </span>that are mandatorily effective for the current <span style="letter-spacing: -0.2pt">year</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">The Group has adopted the following amendments to <span style="letter-spacing: -0.05pt">an
IFRS Accounting Standard </span>for the first time for the current year&#8217;s consolidated financial <span style="letter-spacing: -0.1pt">statements.</span></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in">
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify"><span style="letter-spacing: -0.1pt">Amendments to IAS 21</span></td>
    <td style="width: 60%; text-align: justify"><span style="letter-spacing: -0.1pt">Lack of Exchangeability</span></td></tr>
  </table>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">The application of the amendments to an IFRS Accounting Standard
in the current year has had no material impact on the Group&#8217;s financial positions and performance for the current and prior years
and/or on the disclosures set out in these consolidated financial statements.</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b>New and amendments to <span style="letter-spacing: -0.05pt">IFRS Accounting Standards</span>
issued but not yet <span style="letter-spacing: -0.1pt">effective</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">The following new standard, amendments to existing standards
and annual improvements have been issued, but are not effective for the financial year beginning on April 1, 2025 and have not been early
adopted:</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in">
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="width: 40%; line-height: 103%">Amendments to IFRS 9 and IFRS 7</td>
    <td style="width: 60%; line-height: 103%">Amendments to the Classification and Measurement of Financial Instruments<sup>1</sup></td></tr>
  <tr style="vertical-align: top">
    <td style="line-height: 103%">Amendments to IFRS 9 and IFRS 7</td>
    <td style="line-height: 103%">Contracts Referencing Nature-dependent Electricity<sup>1</sup></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="line-height: 103%">Amendments to IFRS 10 and IAS 28</td>
    <td style="line-height: 103%">Sale or Contribution of Assets between an Investor and its Associate or Joint Venture<sup>3</sup></td></tr>
  <tr style="vertical-align: top">
    <td style="line-height: 103%">Amendments to IFRS Accounting Standards</td>
    <td style="line-height: 103%">Annual Improvements to IFRS Accounting Standards &#8211; Volume 11<sup>1</sup></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="line-height: 103%">IFRS 18</td>
    <td style="line-height: 103%">Presentation and Disclosure in Financial Statements<sup>2</sup></td></tr>
  <tr style="vertical-align: top">
    <td style="line-height: 103%">IFRS 19</td>
    <td style="line-height: 103%">Subsidiaries without Public Accountability: Disclosures<sup>2</sup></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="line-height: 103%">Amendments to IFRS 19</td>
    <td style="line-height: 103%">Amendments to Subsidiaries without Public Accountability: Disclosures<sup>2</sup></td></tr>
  <tr style="vertical-align: top">
    <td style="line-height: 103%">Amendments to IAS 21</td>
    <td>
        <p style="margin: 0pt 14.6pt 0pt 0; font-size: 10pt; line-height: 103%">Translation to a Hyperinflationary Presentation Currency<sup>2</sup></p>
        <p style="margin: 0pt 14.6pt 0pt 0; font-size: 10pt; line-height: 103%">&#160;</p></td></tr>
  </table>

<p style="margin: 0pt 0 0pt 44.1pt; font-size: 10pt; line-height: 11.6pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="font-size: 10pt"><sup>1</sup></span> Effective for annual periods beginning
on or after January 1, <span style="letter-spacing: -0.2pt">2026.</span></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="font-size: 10pt"><sup>2</sup></span> Effective for annual/reporting periods
beginning on or after January 1, <span style="letter-spacing: -0.2pt">2027.</span></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="font-size: 10pt"><sup>3</sup></span> Effective for annual periods beginning
on or after a date to be determined.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">The directors of the Group anticipate that the application of all
the new and amendments to IFRS Accounting Standards will have no material impact on the Group&#8217;s financial positions and performance
and/or on the disclosures to the Group in the foreseeable future.</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>




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<ix:exclude><p id="xdx_232_z5Hk7yaHdUI8" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_232_z0D0vs9nr9q" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_231_z3YRonFjdhh4" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_238_zx4Yb3josOLj" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_230_z6V2DrOfsvT2" style="margin: 0pt 257.05pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000756" name="ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory"><p id="xdx_805_eifrs-full--DisclosureOfChangesInAccountingPoliciesExplanatory_zfkAw8gFonTd" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0pt"/>
    <td style="width: 0.5in">3.</td>
    <td><span style="letter-spacing: -0.1pt"><span id="xdx_823_z3Vi0hw1fz4l">MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS</span></span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000758" name="CIK0002027815:DescriptionOfBasicOfConsolidationExplanatory"><p id="xdx_84D_ecustom--DescriptionOfBasicOfConsolidationExplanatory_zHPxLIxlVwH1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_861_zFGvMz0Iv2Sa">Basis
of consolidation</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The consolidated financial statements
incorporate the financial statements of the Company and entities (including structured entities) controlled by the Company and its subsidiaries.
Control is achieved when the Company:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">-</td>
    <td>has power over the <span style="letter-spacing: -0.1pt">investee;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">-</td>
    <td>is exposed, or has rights, to variable returns from its involvement with the investee; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">-</td>
    <td>has the ability to use its power to affect its <span style="letter-spacing: -0.1pt">returns.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group reassesses whether or not it
controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed
above.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Consolidation of a subsidiary begins
when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and
expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other
comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Profit or loss and each item of other
comprehensive income are attributed to the owners of the Group and to the non-controlling interests. Total comprehensive income of subsidiaries
is attributed to the owners of the Group and to the non-controlling interests even if this results in the non-controlling interests having
a deficit balance.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">When necessary, adjustments are made to the financial statements of subsidiaries to
bring their accounting policies into line with the Group&#8217;s accounting <span style="letter-spacing: -0.1pt">policies.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">All intra-group assets and liabilities,
equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on <span style="letter-spacing: -0.1pt">consolidation.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Common <span style="letter-spacing: -0.1pt">control</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">Acquisition of entities under the Group Reorganization does
not result in any change in economic substance. Accordingly, the consolidated financial statements of the Group are a continuation of
the acquired entities and are accounted for as follows:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">-</td>
    <td style="padding-right: 14.6pt">The results of entities are presented as if the internal reorganization occurred from the beginning of the
        earliest period presented in the consolidated financial <span style="letter-spacing: -0.1pt">statements;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">-</td>
    <td style="padding-right: 14.6pt">The Group will consolidate the assets and liabilities of the acquired entities at the pre-combination carrying
        amounts. No adjustments are made to reflect fair values, or recognize any new assets or liabilities, at the date of the internal reorganization
        that would otherwise be done under the acquisition method; and</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">-</td>
    <td style="padding-right: 14.6pt">No new goodwill is recognized as a result of the internal reorganization. The only goodwill that is recognized
        is the existing goodwill relating to the combining entities. Any difference between the consideration paid/transferred and the equity
        acquired is reflected within equity as merger reserve.</td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b>Subsidiaries</b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">Subsidiaries are entities controlled by the Group. The Group controls
an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to
affect those returns through its power over the entity.</p>



<ix:exclude><p id="xdx_231_z0JMK325UYEb" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_231_zfaE7oG09GQ5" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_233_zPvS6u73Fuei" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_23A_z8WSXCiuNtY7" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_235_z75qguKokLy4" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_238_z3OhsNSWna1i" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23E_zECI5DClSLQl" style="margin: 0pt 257.05pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_23E_zj9UDm3tLA5e" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_23A_zvE4vPsSegxf" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">3.</span></td>
    <td style="text-align: justify">MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td>
        </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_234_zRAqPnHgvOje" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000770" name="ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory"><p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zuPCIXCCaBo4" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b><span id="xdx_860_z6TVAUOPnLQ2">Leases</span></b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Definition of a <span style="letter-spacing: -0.2pt">lease</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">A contract is, or contains, a lease if the contract conveys the right to control the
use of an identified asset for a period of time in exchange for <span style="letter-spacing: -0.1pt">consideration.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For contracts entered into or modified
or arising from business combinations on or after the date of initial application, the Group assesses whether a contract is or contains
a lease based on the definition under IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will
not be reassessed unless the terms and conditions of the contract are subsequently changed.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">The Group as a <span style="letter-spacing: -0.1pt">lessee</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Right-of-use <span style="letter-spacing: -0.1pt">assets</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The cost of right-of-use asset <span style="letter-spacing: -0.1pt">includes:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>the amount of the initial measurement of the lease <span style="letter-spacing: -0.1pt">liability;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>any lease payments made at or before the commencement date, less any lease incentives <span style="letter-spacing: -0.1pt">received;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>any initial direct costs incurred by the Group; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets, restoring
        the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Right-of-use assets are depreciated on
a straight-line basis over the shorter of its estimated useful life and the lease term, unless there is a transfer of ownership or purchase
option which is reasonably certain to be exercised at the end of the lease term. If there is a transfer of ownership or purchase option
which is reasonably certain to be exercised at the end of the lease term, the lessee depreciates the right-of-use asset over the useful
life of the underlying asset.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Group presents right-of-use assets as a separate line item on the consolidated
statement of financial <span style="letter-spacing: -0.1pt">position.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_239_zai0jg07QG8a" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23F_zpojLMt3uOpe" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_234_zvxDaydBf0sa" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_239_zUVA8kfuAKmk" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_231_zmgQXZfOfUmk" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_23E_znGTxYGehC45" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_233_zclrzkgBYsG" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23A_zePAtP3WoDX5" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_230_zvzQKY6iqQDh" style="margin: 0pt 257.05pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_238_zUuAqfolZQN5" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_23D_zzaYGdCOD6Dl" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0pt"/>
    <td style="width: 0.5in">3.</td>
    <td>MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td></tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_237_zneYHFySyrv2" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_230_zgDGbIRvqMi9" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b>Leases - <span style="letter-spacing: -0.1pt">continued</span></b></p></ix:exclude>



<ix:exclude><p id="xdx_235_zVhhKg0wDyw5" style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p></ix:exclude>



<ix:exclude><p id="xdx_238_zFCwjJEwKwU7" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">The Group as a
lessee - <span style="letter-spacing: -0.1pt">continued</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_231_zqEeheJ2ZeA3" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Lease <span style="letter-spacing: -0.1pt">liabilities</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">At the commencement date of a lease,
the Group recognizes and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating
the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate
implicit in the lease is not readily determinable.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The lease payments <span style="letter-spacing: -0.1pt">include:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>fixed payments (including in-substance fixed payments) less any lease incentives <span style="letter-spacing: -0.1pt">receivable;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>variable lease payments that depend on an index or a rate, initially measured using the index or rate as of the commencement <span style="letter-spacing: -0.1pt">date;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>amounts expected to be payable by the Group under residual value <span style="letter-spacing: -0.1pt">guarantees;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>the exercise price of a purchase option if the Group is reasonably certain to exercise the option; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>payments of penalties for terminating a lease, if the lease term reflects the Group exercising an option to terminate the <span style="letter-spacing: -0.1pt">lease.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">After the commencement date, lease liabilities are adjusted by interest accretion
and lease <span style="letter-spacing: -0.1pt">payments.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Group remeasures lease liabilities (and makes a corresponding adjustment to the
related right-of-use assets) <span style="letter-spacing: -0.1pt">whenever:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which
        case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of
        reassessment.</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">the lease payments change due to changes in market rental rates following a market rent review/expected
        payment under a guaranteed residual value, in which cases the related lease liability is remeasured by discounting the revised lease payments
        using the initial discount rate.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Group presents lease liabilities as a separate line item on the consolidated statement
of financial <span style="letter-spacing: -0.1pt">position.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Short-term <span style="letter-spacing: -0.1pt">leases</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Payments associated with short-term leases
are recognised on a straight-line basis as an expense. Short-term leases are leases with a lease term of 12 months or less from the commencement
date and do not contain a purchase option.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000788" name="ifrs-full:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory"><p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory_zBNYJNvQD0Qb" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_863_z152vIqqhpVa">Deferred
offering costs</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Deferred offering costs primarily consist
of legal costs, registration fees and other professional costs. These costs that are incremental costs directly attributable to the initial
public offering are deferred and will be charged to shareholder&#8217;s equity against the gross proceeds of the initial public offering
at completion.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_231_zFGSDrJsPI6g" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_239_zlJybwkmaTrj" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23B_z2crgetvGlLj" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 90; Value: 1 -->
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<ix:exclude><p id="xdx_236_zw4RJ3c2uIy9" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_236_zTSPKb04Sl4b" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_232_zTAqNwiAlHch" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23C_z7gp8AR5Gr55" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_239_zUFgI6xDTR8f" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR THE
YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_23B_zw3uwvvZWMfb" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_239_zQ9MBVxCGJs5" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0pt"/>
    <td style="width: 0.5in">3.</td>
    <td>MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td></tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_23B_z9OU6qGBe7ok" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000801" name="ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue"><p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zmktdreMrlb1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_868_zGEAY51vObt4">Revenue
recognition</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Nature of goods or <span style="letter-spacing: -0.1pt">services</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The nature of the goods or services provided
by the Group are: provision of security related service and asset management services which include (i) brokerage services; (ii) underwriting
and placement; (iii) asset management and (iv) advisory and consultancy services and trading of timepieces.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Identification of performance <span style="letter-spacing: -0.1pt">obligations</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">At contract inception, the Group assesses
the goods or services promised in a contract with a customer and identifies as a performance obligation each promise to transfer to the
customer either:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(a)</td>
    <td>a good or service (or a bundle of goods or services) that is distinct; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(b)</td>
    <td>a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the <span style="letter-spacing: -0.1pt">customer.</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">A good or service that is promised to a customer is distinct if both of the following
criteria are <span style="letter-spacing: -0.2pt">met:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(a)</td>
    <td style="padding-right: 14.6pt">the customer can benefit from the good or service either on its own or together with other resources that
        are readily available to the customer (i.e. the good or service is capable of being distinct); and</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(b)</td>
    <td style="padding-right: 14.6pt">the Group&#8217;s promise to transfer the goods or service to the customer is separately identifiable from
        other promises in the contract (i.e. the promise to transfer to good or service is distinct within the context of the contract).</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Timing of revenue <span style="letter-spacing: -0.1pt">recognition</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Revenue is recognized when (or as) the
Group satisfies a performance obligation by transferring a promised good or service (i.e. an asset) to a customer. An asset is transferred
when (or as) the customer obtains control of that asset.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group transfers control of a good
or service over time and, therefore, satisfies a performance obligation and recognizes revenue over time, if one of the following criteria
is met:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(a)</td>
    <td>the customer simultaneously receives and consumes the benefits provided by the Group&#8217;s performance as the Group <span style="letter-spacing: -0.1pt">performs;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(b)</td>
    <td>the Group&#8217;s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is
        created or enhances; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
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    <td style="padding-right: 14.6pt">or the Group&#8217;s performance does not create an asset with an alternative use to the Group and the Group
        has an enforceable right to payment for performance completed to date.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">If a performance obligation is not satisfied
over time, the Group satisfies the performance obligation as a point in time when the customer obtains control of the promised asset.
In determining when the transfer of control occurs, the Group considers the concept of control and such indicators as legal title, physical
possession, right to payment, significant risks and rewards of ownership of the asset, and customer acceptance.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_23A_ztlEesWo26zf" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_23D_zPZSKzVwwhNh" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_23D_zmgz6kAi09b7" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_231_zyj9gSM6Iy2" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_230_zbpZ40cM4LNk" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_236_zNDWFdL3Js3l" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_23B_zUpa8hjAjHt9" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_238_zgvna4meK3Ff" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0pt"/>
    <td style="width: 0.5in">3.</td>
    <td>MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td></tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_23D_zHHX38dDjVRi" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23A_z7PbJhOHBPg7" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b>Revenue recognition - <span style="letter-spacing: -0.1pt">continued</span></b></p></ix:exclude>



<ix:exclude><p id="xdx_236_znFqp5txKrvb" style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p></ix:exclude>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">For income from security related service and asset management income, revenue is recognized
on the following <span style="letter-spacing: -0.1pt">basis:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">-</td>
    <td style="text-align: justify; padding-right: 14.6pt">brokerage commission on dealing in securities and future contract is recognized on
        a trade date basis when the services are rendered, the amount for which can be reliably estimated and it is probable that the income will
        be received. The brokerage commission income is due on the settlement date of their respective trade dates, normally two or three business
        days after the respective trade date. The revenue is recognized at a point in time (trade date) when the performance obligation has been
        satisfied by the completion of trades and the risks and rewards of ownership have been transferred to/from the customer. The Group acts
        as an agent. The transaction price is a variable consideration as the price is determined to be a fixed percentage of transaction amount.
        Commission fees are directly charged from the customer&#8217;s account when the transactions are executed;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">-</td>
    <td style="text-align: justify; padding-right: 14.6pt">underwriting and placing commission is recognized when the relevant placing, underwriting,
        sub-underwriting or structured products arrangement activities are completed. Accordingly, the revenue is recognized at a point in time
        when the performance obligation has been satisfied by the completion of transaction and the risks and rewards of ownership have been transferred
        to/from the customer;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">-</td>
    <td>income from provision of asset management services includes (i) investment management fee and (ii) performance <span style="letter-spacing: -0.2pt">fee.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
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    <td style="text-align: justify; padding-right: 14.6pt">investment management fee is recognized over time when customers simultaneously receive
        and consume the benefit provided by the Group. The Group rendered asset management services to customers as a principal, which are recorded
        over the period of service provided. Asset management income is charged by the Group to funds monthly and collected directly out of custodial
        accounts. The Group provide asset management services to individual customers and charges customers management fee at fixed percentage
        of asset value under management in accordance with the agreements. The fee is due and paid within the specified terms of payment. The
        transaction price is a variable consideration as the price is determined to be a fixed percentage of asset value.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(ii)</td>
    <td style="text-align: justify; padding-right: 14.6pt">performance fees is accounted for when the return on assets under management, over
        a given period established in each fund&#8217;s private memorandum, exceeds certain return benchmarks or other performance benchmarks,
        depending on each fund&#8217;s private memorandum. Performance fees are calculated periodically. Performance fees are a form of variable
        consideration. The Company recognizes these fees at a point in time when the associated performance obligations are satisfied, the related
        uncertainties are resolved, the likelihood of a claw-back or reversal is improbable and the likely amount of the transaction prices can
        be estimated without significant chance of reversal, indicating high probability of economic benefits and cash inflow to us. No performance
        fee is noted for the years ended March 31, 2025 and 2026.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">-</td>
    <td style="text-align: justify; padding-right: 14.6pt">advisory and consultancy income is recognized over time when the relevant advises and
        consultancy services have been provided or rendered. The Group enter a distinct contract with its customers as a principal for the provision
        of advisory and consultancy services. The Group concludes that each monthly investment advisory service (1) is distinct and (2) meets
        the criteria for recognizing revenue over time. In addition, the Group concludes that the services provided each month are substantially
        similar and result in the transfer of substantially similar services to the customers each month. That is, the benefit consumed by the
        customers is substantially similar for each month, even though the exact volume of services may vary. There is no variable consideration
        in the transaction price. Accordingly, based on the output methods, the Group recognizes revenues from advisory services on a monthly
        basis when it satisfies its performance obligations throughout the contract terms.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">For income from trading of timepieces, revenue is recognized at
a point in time at which the customer obtains the control of the promised asset, which generally coincides with the time when the goods
are delivered to customers and the title is passed.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_235_zHw5uFSE4v0l" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_237_zEt1iGnHbTE5" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 92; Value: 1 -->
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<ix:exclude><p id="xdx_234_zVRZMmfKbNT2" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_23E_zv7J5UwOaRjg" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_236_zGbbTDRwZBQ9" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_237_zSSzgSPlTBV1" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_239_zBiT8HjKYEA2" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_233_zbXLKIiELIi6" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_235_zJX8PsbcpHB1" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">3.</span></td>
    <td style="text-align: justify">MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td>
        </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_233_zApwaJTbuvM2" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000824" name="ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory"><p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_zMWxn27hdIz1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_862_zKcmkit8gCTa">Employee
benefits</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Retirement benefit <span style="letter-spacing: -0.2pt">cost</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Payments to the Mandatory Provident Fund Scheme are recognized as an expense when
employees have rendered service entitling them to the <span style="letter-spacing: -0.1pt">contributions.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000826" name="ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory"><p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zk5fCSz8sDu3" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_862_z3EnqHCik3l8">Borrowing
costs</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">All borrowing costs are recognized in profit or loss in the period in which they are
<span style="letter-spacing: -0.1pt">incurred.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000828" name="ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory"><p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory_zj1vlt7pRWqj" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_867_zN7whtA7S6g7">Cash
and cash equivalents</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For the purpose of the consolidated statements
of cash flows, cash and cash equivalents comprise cash on hand, highly liquid investments with original maturities of three months or
less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and demand
deposits which are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value,
and have a short maturity of generally within three months when acquired, less bank overdrafts which are repayable on demand and form
in integral part of the Group&#8217;s cash <span style="letter-spacing: -0.1pt">management.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For the purposes of the consolidated
statements of financial position, cash and cash equivalents comprise cash on hand and at banks which are not restricted to <span style="letter-spacing: -0.2pt">use.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000830" name="ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"><p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zGi1SiKnyTv3" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_86B_ztEmm0HIPEJa">Property,
plant and equipment</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Property, plant and equipment are stated
in the consolidated statement of financial position at cost less subsequent accumulated depreciation and subsequent accumulated impairment
losses, if any.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Depreciation is recognized so as to allocate
the cost of items of property, plant and equipment over their estimated useful lives, using the straight-line method. The estimated useful
lives and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for
on a prospective basis.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">An item of property, plant and equipment
is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain
or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the
sales proceeds and the carrying amount of the asset and is recognized in profit or loss.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_233_zJzuzQxlP29a" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_237_zEvnJerAuEX8" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 93; Value: 1 -->
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<ix:exclude><p id="xdx_232_zYV0Scw8MaR7" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_231_zI1qCu0NUv88" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_237_zbdjCg2gH4M" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_237_zznbbjZBhOxk" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23F_zKRBWZ4iFYQj" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_23E_z1Jjao9gwCHe" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_235_zGAYenzCepx7" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0pt"/>
    <td style="width: 0.5in">3.</td>
    <td>MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td></tr>
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<ix:exclude><p id="xdx_231_zrE7VBOH4Vy" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000842" name="ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory"><p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_znOgv8OUp3ng" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_869_zxKe0KXj1If3">Impairment
of non-financial assets</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">At the end of each financial year, the
Group assesses the carrying amounts of its non-financial assets to determine whether there is any indication that those assets have suffered
an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of
the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the Group estimates
the recoverable amount of the cash-generating unit to which the asset belongs.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">If the recoverable amount of an asset
(or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (cash-generating unit) is
reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the impairment loss is recognized in other comprehensive income up to the amount of any previous revaluation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Where an impairment loss subsequently
reverses, the carrying amount of the asset (cash-generating unit) is increased to the revised estimate of its recoverable amount, but
so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been
recognized for the asset (cash-generating unit) in prior years. A previously recognized impairment for an asset other than goodwill is
only reversed if there has been a change in the estimates used to determine the asset&#8217;s recoverable amount since the last impairment
loss was recognized. A reversal of an impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000844" name="ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory"><p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zQWz2uAS4HS8" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_86F_zrj6UrLKGsa8">Related
parties</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">A party is considered to be related to the Group <span style="letter-spacing: -0.25pt">if:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(a)</td>
    <td>the party is a person or a close member of that person&#8217;s family and that <span style="letter-spacing: -0.1pt">person</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(i)</td>
    <td>has control or joint control over the <span style="letter-spacing: -0.1pt">Group;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(ii)</td>
    <td>has significant influence over the Group; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(iii)</td>
    <td>is a member of the key management personnel of the Group or of a parent of the <span style="letter-spacing: -0.1pt">Group;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.25pt">or</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(b)</td>
    <td>the party is an entity where any of the following conditions <span style="letter-spacing: -0.1pt">applies:</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(i)</td>
    <td>the entity and the Group are members of the same <span style="letter-spacing: -0.1pt">group;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(ii)</td>
    <td>one entity is an associate or joint venture of the other entity (or of a parent, subsidiary or fellow subsidiary of the other <span style="letter-spacing: -0.1pt">entity);</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(iii)</td>
    <td>the entity and the Group are joint ventures of the same third <span style="letter-spacing: -0.1pt">party;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(iv)</td>
    <td>one entity is a joint venture of a third entity and the other entity is an associate of the third <span style="letter-spacing: -0.1pt">entity;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(v)</td>
    <td>the entity is a post-employment benefit plan for the benefit of employees of either the Group or an entity related to the <span style="letter-spacing: -0.1pt">Group;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(vi)</td>
    <td>the entity is controlled or jointly controlled by a person identified in <span style="letter-spacing: -0.2pt">(a);</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(vii)</td>
    <td style="padding-right: 14.6pt">a person identified in (a)(i) has significant influence over the entity or is a member of the key management
        personnel of the entity (or of a parent of the entity); and</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(viii)</td>
    <td>the entity, or any member of a group of which it is a part, provides key management personnel services to the Group or to the parent of
        the <span style="letter-spacing: -0.1pt">Group.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_23A_zpwFZcKVzax8" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_232_zOy7UzFBPYWb" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 94; Value: 1 -->
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<ix:exclude><p id="xdx_23E_zJfg73b0oUX7" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_234_zc25XESmVT26" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23B_zgudMgtgfl2d" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23F_z9e87Kr7C3e3" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23D_zCJUoqw062Hl" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_23A_zQjzLCOAAoK5" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_230_zpAmvI9Gdvbh" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">3.</span></td>
    <td style="text-align: justify">MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td>
        </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_234_ztLQB4n6yER5" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000856" name="ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_z0gdqbiOfp0k" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b><span id="xdx_860_zK3lHEXT3hr3">Inventories</span></b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Inventories are stated at the lower of
cost and net realizable value. Cost is calculated on a specific identification basis for watches. Net realizable value is the estimated
selling price for inventories less the estimated costs of completion and costs necessary to make the sale. Cost necessary to make the
sale include incremental costs directly attributable to the sale and non-incremental costs which the Group must incur to make the sale.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">When inventories are sold, the carrying
amount of those inventories is recognized as an expense in which the related revenue is recognized. The amount of any write-down of inventories
to net realizable value and all losses of inventories are recognized as an expense in the period the write-down or loss occurs. The amount
of any reversal of any write-down of inventories is recognized as a reduction in the amount of inventories recognized as an expense in
which the reversal <span style="letter-spacing: -0.1pt">occurs.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000858" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory"><p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_zrFgtQZrOwO6" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_861_zKLLTDyY4nj5">Financial
assets</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Initial recognition and <span style="letter-spacing: -0.1pt">measurement</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Financial assets of the Group are classified, at initial recognition, as subsequently
measured at amortized <span style="letter-spacing: -0.1pt">cost.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The classification of financial assets
at initial recognition depends on the financial asset's contractual cash flow characteristics and the Group&#8217;s business model for
managing them. The Group initially measures a financial asset at its fair value, plus in the case of a financial asset not at fair value
through profit or loss, transaction costs.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s business model for
managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines
whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">All regular way purchases and sales of
financial assets are recognized on the trade date, that is, the date that the Group commits to purchase or sell the asset. Regular way
purchases or sales are purchases or sales of financial assets that require delivery of assets within the period generally established
by regulation or convention in the marketplace.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Subsequent <span style="letter-spacing: -0.1pt">measurement</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The subsequent measurement of financial assets depends on their classification as
<span style="letter-spacing: -0.1pt">follows:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Financial assets at amortized <span style="letter-spacing: -0.2pt">cost</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Group measures financial assets at amortized cost if both of the following conditions
are <span style="letter-spacing: -0.2pt">met:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>The financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash <span style="letter-spacing: -0.1pt">flows.</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">The contractual terms of the financial asset give rise on specified dates to cash flows that are solely
        payment of principal and interest on the principal amount outstanding.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_234_zrs2xSllK4F3" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_234_zAuw24YhggO2" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_237_zMifuOMsNpzc" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 95; Value: 1 -->
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<ix:exclude><p id="xdx_232_zR5rdWW7XG0j" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_23C_zx8bDUx1Bd68" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_232_zrMyN8sh5OMh" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23C_zrxyvpnGPWf6" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23E_zdWHKuQ5jOug" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_23F_z73I2WATAR1k" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_23D_zVXHllLMkXSb" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0pt"/>
    <td style="width: 0.5in">3.</td>
    <td>MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td></tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_23E_zkydZ160rTFd" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_230_zn1TZ3LW4OC6" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b>Financial assets &#8211; <span style="letter-spacing: -0.1pt">continued</span></b></p></ix:exclude>



<ix:exclude><p id="xdx_230_zUXic5lLo85e" style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p></ix:exclude>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">Financial assets at amortized cost are subsequently measured
using the effective interest method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is
derecognized, modified or impaired.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Derecognition of financial
<span style="letter-spacing: -0.1pt">assets</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">A financial asset (or, where applicable,
a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e., removed from the Group&#8217;s
consolidated statement of financial position) when:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="text-align: justify">the rights to receive cash flows from the asset have expired; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 100%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="text-align: justify; padding-right: 14.6pt">the Group has transferred its rights to receive cash flows from the asset or has assumed
        an obligation to pay the received cash flows in full without material delay to a third party under a &#8220;pass-through&#8221; arrangement;
        and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred
        nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">When the Group has transferred its rights
to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates if, and to what extent it, has retained
the risk and rewards of ownership of the asset. When it has neither transferred nor retained substantially all the risks and rewards of
the asset nor transferred control of the asset, the Group continues to recognize the transferred asset to the extent of the Group&#8217;s
continuing involvement. In that case, the Group also recognizes an associated liability. The transferred asset and the associated liability
are measured on a basis that reflects the rights and obligations that the Group has retained.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Continuing involvement that takes the
form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount
of consideration that the Group could be required to repay.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Impairment of financial
assets under IFRS <span style="letter-spacing: -0.5pt">9</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group performs impairment assessment
under expected credit loss (&#8220;ECL&#8221;) model on financial assets. The amount of ECL is updated at each reporting date to reflect
changes in credit risk since initial recognition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Lifetime ECL represents the ECL that
will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month ECL (&#8220;12m
ECL&#8221;) represents the portion of lifetime ECL that is expected to result from default events that are possible within 12 months after
the reporting date. Assessment is done based on the Group&#8217;s historical credit loss experience, adjusted for factors that are specific
to the debtors, general economic conditions and an assessment of both the current conditions at the reporting date as well as the forecast
of future conditions.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For all instruments, the Group measures
the loss allowance equal to 12m ECL, unless when there has been a significant increase in credit risk since initial recognition, the Group
recognizes lifetime ECL. The assessment of whether lifetime ECL should be recognized is based on significant increases in the likelihood
or risk of a default occurring since initial recognition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_236_z0UZbyOnP4xc" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23B_zvpF1TDO2Kth" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23D_zCyY2jFU1m9" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 96; Value: 1 -->
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<ix:exclude><p id="xdx_235_zIY4iefMIOo5" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_239_zgaZHWE8CQ22" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23D_zPKAdHIduwZ1" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_236_zwAmmeuiDIwc" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_234_zHQgGgO8uojd" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_234_zXCGUhKqZYvc" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_239_zW6H8qe7xtq9" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0pt"/>
    <td style="width: 0.5in">3.</td>
    <td>MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td></tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_238_zqGrDu9Ymwy7" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_239_z5J8joqhBVy6" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b>Financial assets &#8211; <span style="letter-spacing: -0.1pt">continued</span></b></p></ix:exclude>



<ix:exclude><p id="xdx_232_z9I0OauRx9I6" style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p></ix:exclude>



<ix:exclude><p id="xdx_23C_z52Y8PGs3v53" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Impairment of financial
assets under IFRS 9 - <span style="letter-spacing: -0.1pt">continued</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_236_zKTk8x2otqSe" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(i)</td>
    <td>Significant increase in credit <span style="letter-spacing: -0.2pt">risk</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">In assessing whether the credit risk has
increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as of
the reporting date with the risk of a default occurring on the financial instrument as of the date of initial recognition. In making this
assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical
experience and forward-looking information that is available without undue cost or effort.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify">In particular, the following information is taken into account
when assessing whether credit risk has increased <span style="letter-spacing: -0.1pt">significantly:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>an actual or expected significant deterioration in the financial instrument&#8217;s internal credit <span style="letter-spacing: -0.1pt">rating;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">significant deterioration in external market indicators of credit risk, e.g. a significant increase in the
        credit spread, the credit default swap prices for the <span style="letter-spacing: -0.1pt">debtor;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">existing or forecast adverse changes in business, financial or economic conditions that are expected to
        cause a significant decrease in the debtor&#8217;s ability to meet its debt obligations;</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>an actual or expected significant deterioration in the operating results of the debtor; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">an actual or expected significant adverse change in the regulatory, economic, or technological environment
        of the debtor that results in a significant decrease in the debtor&#8217;s ability to meet its debt obligations.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Irrespective of the outcome of the above
assessment, the Group presumes that the credit risk has increased significantly since initial recognition when contractual payments are
more than 30 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group regularly monitors the effectiveness
of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure
that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(ii)</td>
    <td>Definition of <span style="letter-spacing: -0.1pt">default</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">For internal credit risk management, the
Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the
debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collaterals held by the Group).</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">It is presumed that default has occurred
when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a
more lagging default criterion is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions
compared to non-default receivables. This is to account for the increased credit risk associated with defaults. The Group rebutted the
presumption of default under ECL model for receivables over 90 days past due based on the good repayment records for those customers with
continuous partial settlement and/or good credit rating of the counterparties.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_235_zxSibRuLA9f9" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23E_zdPx0ifXwVx8" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23B_znWJyKg3dI8" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 97; Value: 1 -->
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    <div id="xdx_23A_zVpDTBdN1Xme" style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<ix:exclude><p id="xdx_235_zTnlgRnDNDQ5" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_239_zi0gksw8u7Wi" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23B_zjrVYnfKGGa7" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_234_zzx9HQaKitCf" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23E_zqJn9iJJocz3" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_23A_z6mgY5sf50Y3" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_232_zWCi6loNfKZ8" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">3.</span></td>
    <td style="text-align: justify">MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td>
        </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_23D_z9eB7n9J6hj1" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23F_zvXymHkH9Ze6" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b>Financial assets &#8211; <span style="letter-spacing: -0.1pt">continued</span></b></p></ix:exclude>



<ix:exclude><p id="xdx_237_zOgXAowBjqJ9" style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p></ix:exclude>



<ix:exclude><p id="xdx_23A_zTus2GW9BzKa" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Impairment of financial
assets under IFRS 9 - <span style="letter-spacing: -0.1pt">continued</span></span></p></ix:exclude>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(iii)</td>
    <td>Credit-impaired financial <span style="letter-spacing: -0.1pt">assets</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">A financial asset is credit-impaired when
one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that
a financial asset is credit-impaired includes observable data about the following events:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(a)</td>
    <td>significant financial difficulty of the issuer or the <span style="letter-spacing: -0.1pt">borrower;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(b)</td>
    <td>a breach of contract, such as a default or past due <span style="letter-spacing: -0.1pt">event;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(c)</td>
    <td style="padding-right: 14.6pt">the lender(s) of the borrower, for economic or contractual reasons relating to the borrower&#8217;s financial
        difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; or</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">(d)</td>
    <td>it is becoming probable that the borrower will enter bankruptcy or other financial <span style="letter-spacing: -0.1pt">reorganization.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(iv)</td>
    <td><span style="letter-spacing: -0.1pt">Write-off policy</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group writes off a financial asset
when there is information indicating that the counterparty is in severe financial difficulty and there is no reasonable expectations of
recovering the contractual cash flows, for example, when the counterparty has been placed under liquidation or has entered into bankruptcy
proceedings, or, in the case of trade receivables, amounts overdue by more than one year without a feasible repayment plan or without
a reasonable expectation of repayment. Financial assets written off may still be subject to enforcement activities under the Group&#8217;s
recovery procedures, taking into account legal advice where appropriate. A write-off constitutes a derecognition event. Any subsequent
recoveries are recognized in profit or loss.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(v)</td>
    <td>Measurement and recognition of <span style="letter-spacing: -0.25pt">ECL</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The measurement of ECL is a function of
the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The
assessment of the probability of default and loss given default is based on historical data adjusted by forward-looking information. Estimation
of ECL reflects an unbiased and probability-weighted amount that is determined with the respective risks of default occurring as the weights.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Generally, the ECL is the difference between
all contractual cash flows that are due to the Group in accordance with the contract and the cash flows that the Group expects to receive,
discounted at the effective interest rate determined at initial recognition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Where ECL is measured on a collective basis
or cater for cases where evidence at the individual instrument level may not yet be available, the financial instruments are grouped on
the past due status and settlement pattern of debtors. The grouping is regularly reviewed by management to ensure the constituents of
each group continue to share similar credit risk characteristics.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify">The Group recognizes an impairment gain or loss in profit or loss
for all financial instruments by adjusting their carrying <span style="letter-spacing: -0.1pt">amount.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_23C_zCJoGBCmUdu9" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23A_zYvtBnjvyPD6" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_238_zelL6PNIo0b6" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 98; Value: 1 -->
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<ix:exclude><p id="xdx_239_ziuSPZo3hWZ8" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23D_zK71IYl7Z75e" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_230_zBYVQT5CvHk5" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_237_z970FcoUFoTj" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_23C_zsRg5esWmAk7" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_235_zLWkPpw5z429" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">3.</span></td>
    <td style="text-align: justify">MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td>
        </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_236_zPJ7UIt86o1l" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000913" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory"><p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_zaWH4LAsg3gf" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_86D_zTC0m7IBeV63">Financial
liabilities and equity</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Classification as debt or <span style="letter-spacing: -0.1pt">equity</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">Debt and equity instruments are classified as either financial
liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability
and an equity instrument.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Equity <span style="letter-spacing: -0.1pt">instruments</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">An equity instrument is any contract that evidences a residual
interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Group are recognized at the
proceeds received, net of direct issue costs.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Financial liabilities at amortized <span style="letter-spacing: -0.2pt">cost</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">Financial liabilities including trade and other payables, loan
from a former related company and amount due to a director are subsequently measured at amortized cost, using the effective interest method.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Derecognition of financial <span style="letter-spacing: -0.1pt">liabilities</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">The Group derecognizes financial liabilities when, and only when,
the Group&#8217;s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability
derecognized and the consideration paid and payable is recognized in profit or loss.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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<ix:exclude><p id="xdx_234_zq3PbAgrgG0d" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23E_zHxXGxkMH92g" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_231_zFQwqkf2VWZ" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
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<ix:exclude><p id="xdx_233_zF8GCKiqG2nh" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_236_zrirBCwKVG97" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23B_zYOV3mEyLC4d" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_239_zfikbfTanfce" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_239_zEOCl7crGiK7" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">3.</span></td>
    <td style="text-align: justify">MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td>
        </tr>
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<ix:exclude><p id="xdx_239_z6NIV9FvCfC2" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000926" name="ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory"><p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zXRAxST87NVe" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b><span id="xdx_862_zhvruxab3Vkl">Taxation</span></b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Current <span style="letter-spacing: -0.25pt">tax</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Income tax expense represents the sum of the tax currently payable and deferred <span style="letter-spacing: -0.2pt">tax.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The tax currently payable is based on
taxable profit for the year. Taxable profit differs from &#8220;profit before tax&#8221; as reported in the consolidated statement of
profit or loss and other comprehensive income because of income or expense that are taxable or deductible in other years and items that
are never taxable or deductible. The Group&#8217;s liability for current tax is calculated using tax rates that have been enacted or substantively
enacted by the end of the reporting period.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Deferred <span style="letter-spacing: -0.25pt">tax</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Deferred tax is recognized on temporary
differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax base used in
the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax
assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be
available against which those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not recognized
if the temporary difference arises from the initial recognition (other than in a business combination) of other assets and liabilities
in a transaction that affects neither the taxable profit nor the accounting profit.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The carrying amount of deferred tax assets
is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits
will be available to allow all or part of the asset to be recovered.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Deferred tax assets and liabilities are
measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset is realized, based on
tax rate (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The measurement of deferred tax liabilities
and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period,
to recover or settle the carrying amount of its assets and liabilities.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_230_zJu06nlq2HCk" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_231_zRukaMEwuLwi" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_233_z9vFQjhqVExh" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_234_zsT2eWISUiGk" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_23B_zmoPIEiNEnx4" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_236_z7Z9jEUVkFR6" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_238_zTpAvJHd8mKl" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_231_zPt4Dfojr1Ga" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_233_zAwNfKKUiSZd" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_234_zGT0pbRcsEO5" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">3.</span></td>
    <td style="text-align: justify">MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td>
        </tr>
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<ix:exclude><p id="xdx_232_zQCDIKqby72k" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_237_z4UsGUzZjrZ" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b>Taxation - <span style="letter-spacing: -0.1pt">continued</span></b></p></ix:exclude>



<ix:exclude><p id="xdx_230_zjtcX28pjJQk" style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p></ix:exclude>



<ix:exclude><p id="xdx_23E_z9zZqqL2xm2i" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Deferred
tax - <span style="letter-spacing: -0.1pt">continued</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23D_zNLDJ9LDtITe" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For the purposes of measuring deferred
tax for leasing transactions in which the Group recognizes the right-of-use assets and the related lease liabilities, the Group first
determines whether the tax deductions are attributable to the right-of-use assets or the lease liabilities.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Deferred tax assets and liabilities are
offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to
income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Current and deferred tax are recognized
in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which
case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000943" name="ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"><p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_z7fQ54xEpnT4" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><b><span id="xdx_86B_zo6Zqx7CVZAc">Foreign
currency translation</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The functional currency is determined
using the currency of the primary economic environment in which that entity operates. The functional currency, as determined by management,
of the Company and its subsidiaries is HK$. The consolidated financial statements are presented in HK$, which is also the Group&#8217;s
presentation currency.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Foreign currency transactions are translated
into functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated
at the period-end exchange rate. Non-monetary items measured at historical cost continue to be carried at the exchange rate at the date
of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Exchange differences arising on the translation
of monetary items or on settlement of monetary items are recognized in the statement of comprehensive loss in the period in which they
arise, except where deferred in equity as a qualifying cash flow or net investment hedge.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Exchange differences arising on the translation
of non-monetary items are recognized in other comprehensive income to the extent that gains and losses arising on those non-monetary items
are also recognized in other comprehensive income. Where the non-monetary gain or loss is recognized in profit or loss, the exchange component
is also recognized in profit or loss.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_232_zMECHNM98zV5" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_237_zGFKEKIizwOj" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_239_zOO5k2seDvhd" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_234_zTcYsGtkR8jh" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_235_zCCUEUjpHGI9" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_232_zWx6SjF1jAlh" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23A_znpgPUsZz5Bc" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23F_zD7ExmxbzEy7" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_234_z7PS4cfj5Xz5" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_231_zDhcRPDC5jFl" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">3.</span></td>
    <td style="text-align: justify">MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS - <span style="letter-spacing: -0.1pt">continued</span></td>
        </tr>
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<ix:exclude><p id="xdx_23D_zb5wAyKAPerd" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000956" name="ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory"><p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zwYQRuBX5YN1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_865_zmEA46xiDz8g">Provisions
and Contingencies</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Provisions</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Provisions are recognized when the Group
has a present legal or constructive obligation as a result of past event, and it is probable that an outflow of economic resources will
be required to settle that obligation and the amount be estimated reliably. Provisions are measured at the management&#8217;s best estimate
of the expenditure required to settle the obligation at the end of the reporting period. Where the effect of the time value of money is
material, the amount of the provision shall be discounted to present value using a pre-tax discount rate that reflects the current market
assessment of the time value of money and risks specific to the obligation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">When discounting is used, the increase in the provision due to passage of time is
recognized as a finance cost in profit or <span style="letter-spacing: -0.1pt">loss.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Contingencies</span></span></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">As of March 31, 2025 and 2026, the Group
was not a party to any material legal or administrative proceedings. From time to time, the Group is involved in various other legal and
regulatory proceedings arising in the normal course of business. While the Group cannot predict the occurrence or outcome of these proceedings
with certainty, it does not believe that an adverse result in any pending legal or regulatory proceeding, individually or in the aggregate,
would be material to the Group&#8217;s consolidated financial condition or cash flows; however, an unfavorable outcome could have a material
adverse effect on the Group&#8217;s results of operations.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact000958" name="ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants"><p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForGovernmentGrants_zHemlj7Ot6Nh" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><b><span id="xdx_869_zT6LiCeN639e">Government
grants</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Government grants are recognized at their
fair value where there is reasonable assurance that the grant will be received, and all attaching conditions will be complied with. Where
the grant relates to an asset, the fair value is recognized as deferred capital grant on the consolidated statements of financial position
and is amortized to profit or loss over the expected useful life of the relevant asset by equal annual instalments. Where the grant relates
to an expense item, it is recognized in profit or loss over the period necessary to match them on a systematic basis to the costs that
it is intended to compensate.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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weighted-average number of shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number
of shares and the effect of potentially dilutive securities outstanding during the period. Potentially dilutive securities consist of
restricted stock units and other contingently issuable shares. The dilutive effect of outstanding restricted stock units and other contingently
issuable shares is reflected in diluted earnings per share by application of the treasury stock method.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_238_zBqnQfj36sl4" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23E_zVPMpeG8rnml" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_234_zAyKPirRDl02" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



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<ix:exclude><p id="xdx_238_zD9rBF1GKdf1" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_234_zBkmJs5Eqz61" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
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<ix:exclude><p id="xdx_230_zrVCphSOib33" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
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<ix:exclude><p id="xdx_234_zbLbJaMIdbJ3" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_232_zVDrdMi24Cua" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



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<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><i>IMPAIRMENT ASSESSMENT ON TRADE <span style="letter-spacing: -0.1pt">RECEIVABLES</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group applies simplified approach
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the impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based
on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment
of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions.
The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available
without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking
information are considered.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 107%"><span style="font-size: 10pt; line-height: 107%"><sup>1</sup></span>
Security related service and asset management income comprises brokerage income, asset management fee, underwriting and placement commissions,
as well as advisory and consultancy fee.</p>



</ix:nonNumeric><p id="xdx_8A2_zRVNdeQ9iSL1" style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_233_z1WM0u96kp18" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 103; Value: 1 -->
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<ix:exclude><p id="xdx_238_zp8MxvU36C8f" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_235_zL60mHcbECw" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23B_zPmdtJ9WVr2g" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_237_z0OMlvOctvy4" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_230_zVGzUH5PBTK4" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
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</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001004" name="CIK0002027815:DisclosureOfCostOfRevenueExplanatory"><p id="xdx_803_ecustom--DisclosureOfCostOfRevenueExplanatory_zzhqvQdrl79l" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Breakdown of cost of <span style="letter-spacing: -0.1pt">revenue</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0">&#160;</p>



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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"><span style="font-size: 10pt; line-height: 102%"><sup>1</sup>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98C_eifrs-full--OtherIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_zVRmCcW974ol" title="Other income" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1060">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A9_zxdcYrJKHv91" style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_234_zgNsB3RgXao4" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 104; Value: 1 -->
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<ix:exclude><p id="xdx_235_zVDktKpXBnt8" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_236_zCDeBlhY0YCk" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_231_zKsGJIuUqJt5" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_236_zO4wUU36XjX6" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
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<ix:exclude><p id="xdx_238_zKQK8QDEAc94" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
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</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001074" name="ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory"><p id="xdx_809_eifrs-full--DisclosureOfGeneralAndAdministrativeExpenseExplanatory_zZqud1pK0IIe" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_494_20240401__20250331_ziRXMoq49hpg" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td id="xdx_496_20250401__20260331_zfDyW6lG7UP7" style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 48.75pt 0pt 0.5in; font-size: 10pt; line-height: normal"><span style="font-size: 10pt"><sup>1</sup> </span>Office
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</ix:nonNumeric><p id="xdx_8A8_z4cyJnPELp7" style="margin: 0pt 48.75pt 0pt 0.5in; font-size: 10pt; line-height: normal">&#160;</p>

<p style="margin: 0pt 48.75pt 0pt 0.5in; font-size: 10pt; line-height: normal">Professional fees mainly represent audit fees, legal fees
and secretarial fees.</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001114" name="ifrs-full:DisclosureOfFinanceCostExplanatory"><p id="xdx_803_eifrs-full--DisclosureOfFinanceCostExplanatory_zNFfEJzyANAl" style="margin: 0pt 48.75pt 0pt 0.5in; font-size: 10pt; line-height: normal">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0pt"/>
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    <td><span id="xdx_82C_zC74wVzLcH3">FINANCE COSTS</span><span style="letter-spacing: -0.1pt"></span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




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    <td id="xdx_497_20230401__20240331_zEuDaoRtlTMj" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_496_20240401__20250331_zTpCexdMiwWc" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_490_20250401__20260331_z7KPys6hfcbf" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td></tr>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric><p id="xdx_8AE_zKhXgoy4Rhda" style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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<p style="margin: 0pt 0 0pt 44.1pt; font-size: 10pt">&#160;</p>




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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A4_zKhWt9BqYJea" style="margin: 0pt 0; font-size: 10pt">&#160;</p>




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<ix:exclude><p id="xdx_231_zkG3olzcNmb7" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_239_zRNQpYsdIJbf" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_236_zvH6lECP3ET7" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_237_zShaZLBbMAjf" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23D_zp8mNOfDcn5h" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001163" name="ifrs-full:DisclosureOfIncomeTaxExplanatory"><p id="xdx_808_eifrs-full--DisclosureOfIncomeTaxExplanatory_zUaEj3jUQ151" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
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    <td style="width: 0.5in">10.</td>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Cayman <span style="letter-spacing: -0.1pt">Islands</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">Under the current and applicable laws of the Cayman Islands, the
Company is not subject to tax on income or capital gain. Additionally, upon payments of dividends by the Company to its shareholders,
no Cayman Islands withholding tax will be imposed.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Hong <span style="letter-spacing: -0.2pt">Kong</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The subsidiaries of the Group are incorporated
in Hong Kong and are subject to Hong Kong Profits Tax on the taxable income as reported in their statutory financial statements adjusted
in accordance with relevant Hong Kong tax laws. For the years ended March 31, 2024, 2025 and 2026, Hong Kong Profits Tax is calculated
in accordance with the two-tiered profits tax rates regime. The applicable tax rate for the first HK$2 million of assessable profits is
8.25% and assessable profits above HK$2 million will continue to be subject to the rate of 16.5% for corporations in Hong Kong, effective
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The taxation expense is attributable to the following tax <span style="letter-spacing: -0.1pt">jurisdictions:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




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    <td style="font-size: 10pt; text-align: right">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A6_z3JD4IFOj4ll" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The taxation can be reconciled to the profit before tax per the consolidated statements
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




<ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001191" name="ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory"><table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_znODUn22avi8" summary="xdx: Disclosure - TAXATION (Details 1)" style="border-collapse: collapse; width: 90%; margin-left: 0.5in">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1227">-</span></td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1230">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric><p id="xdx_8AC_z8SMW0HaED45" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_236_zdBUT64QUYfa" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_23B_zzqG1OQs11Aj" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



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<ix:exclude><p id="xdx_233_zB3Trt71KSb8" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23B_zXWCqil6gQy1" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
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</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001247" name="ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory"><p id="xdx_80B_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zfSbVCCwPBEb" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0">&#160;</p>



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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zZ5FHVJLOBtg" title="Ending balance" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1269">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z6Xy6ejIJp3c" title="Ending balance" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2026-03-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_ComputerEquipmentMember" id="Fact001271" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">588</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; text-align: left">ACCUMULATED DEPRECIATION</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zdFyOywCLWP9" title="Ending balance" style="font-size: 10pt; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2025-03-31_custom_AccumulatedDepreciationMember_ifrs-full_OfficeEquipment" id="Fact001277" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">213</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zbaXv9d75xVj" title="Ending balance" style="font-size: 10pt; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2025-03-31_custom_AccumulatedDepreciationMember_ifrs-full_ComputerEquipmentMember" id="Fact001279" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">588</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zmOH8ddte8lg" title="Ending balance" style="font-size: 10pt; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2025-03-31_custom_AccumulatedDepreciationMember" id="Fact001281" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">3,585</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98B_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zqJJiZ3SCFK9" title="Provided for the year" style="font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:ProvidedForYearPropertyPlantAndEquipments" contextRef="From2025-04-012026-03-31_custom_AccumulatedDepreciationMember_ifrs-full_LeaseholdImprovementsMember" id="Fact001283" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">764</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_985_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250104__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zv9eEKgWIrHb" title="Provided for the year" style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1285">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_989_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zaL0e3sbVE8h" title="Provided for the year" style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1287">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98A_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zOv6ACNz6DZd" title="Provided for the year" style="font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:ProvidedForYearPropertyPlantAndEquipments" contextRef="From2025-04-012026-03-31_custom_AccumulatedDepreciationMember" id="Fact001289" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">764</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdImprovementMember_z1wu397hazwk" title="Write off" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="ifrs-full:DepreciationPropertyPlantAndEquipment" contextRef="From2025-04-012026-03-31_custom_AccumulatedDepreciationMember_custom_LeaseholdImprovementMember" id="Fact001291" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">1,048</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98F_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z90zke7VsOI5" title="Write off" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="ifrs-full:DepreciationPropertyPlantAndEquipment" contextRef="From2025-04-012026-03-31_custom_AccumulatedDepreciationMember_ifrs-full_OfficeEquipment" id="Fact001293" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">213</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zDA3vF316MF6" title="Write off" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1295">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_988_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zSNVWGUZvvwh" title="Write off" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="ifrs-full:DepreciationPropertyPlantAndEquipment" contextRef="From2025-04-012026-03-31_custom_AccumulatedDepreciationMember" id="Fact001297" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">1,261</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zRlCqRbKaS2f" title="Ending balance" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2026-03-31_custom_AccumulatedDepreciationMember_custom_LeasedPropertiesMember" id="Fact001299" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">2,500</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zkqTSboseCcb" title="Ending balance" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1301">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zIMIP8WB0Hf1" title="Ending balance" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2026-03-31_custom_AccumulatedDepreciationMember_ifrs-full_ComputerEquipmentMember" id="Fact001303" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">588</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zJrMa1tEDPN4" title="Ending balance" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2026-03-31_custom_AccumulatedDepreciationMember" id="Fact001305" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">3,088</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_984_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zX4sDo9Ecwy1" title="Carrying values" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1317">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_980_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zu2u9oJPSENf" title="Carrying values" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1319">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98F_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zjpXJmIcKFek" title="Carrying values" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1321">-</span></td>
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</ix:nonNumeric><p id="xdx_8A5_zqa2y1qoPyLd" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Depreciation expenses for the years ended
March 31, 2024, 2025 and 2026 amounted to HK$<span id="xdx_905_ecustom--DepreciationAdministrativeExpenses_c20230401__20240331_zQAT0v4MEAAj" title="Depreciation administrative expenses"><ix:nonFraction name="CIK0002027815:DepreciationAdministrativeExpenses" contextRef="From2023-04-012024-03-31" id="Fact001323" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">833,000</ix:nonFraction></span>,
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and HK$<span id="xdx_906_ecustom--DepreciationAdministrativeExpenses_c20250401__20260331_zw7MVAZjeYLj" title="Depreciation administrative expenses" style="display: none"><ix:nonFraction name="CIK0002027815:DepreciationAdministrativeExpenses" contextRef="From2025-04-01to2026-03-31" id="Fact001327" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">0</ix:nonFraction></span>
nil, respectively, which were included in administrative expenses. During the years ended March 31, 2024, 2025 and 2026, certain fully
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and HK$<span id="xdx_909_ecustom--DepreciatedAssets_iI_c20260331_zTRFAMQjmxDa" title="Depreciated assets" style="display: none"><ix:nonFraction name="CIK0002027815:DepreciatedAssets" contextRef="AsOf2026-03-31" id="Fact001331" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">0</ix:nonFraction></span>
nil were written off, respectively. Such write-off had no impact on the consolidated statements of profit or loss and other comprehensive
income. No impairment losses were recognized during any of the years presented.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The above items of property, plant and
equipment are depreciated on a straight-line basis, after taking into account of their estimated residual values, at the following rates
per annum:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001333" name="CIK0002027815:ScheduleOfEstimatedResidualValuesTableTextBlock"><table cellspacing="0" cellpadding="0" id="xdx_89B_ecustom--ScheduleOfEstimatedResidualValuesTableTextBlock_zRRQ5ASU6hh5" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1)" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in">
  <tr style="vertical-align: top">
    <td style="line-height: normal"><span id="xdx_8BB_zhuxCEMPFJWc" style="display: none">Schedule of estimated residual values</span></td>
    <td style="line-height: normal">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEDFF">
    <td style="line-height: normal; width: 32%"><span style="font-size: 10pt">Leasehold <span style="letter-spacing: -0.1pt">improvement</span></span></td>
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        - 33.33% <span style="letter-spacing: -0.5pt"><sup>1</sup></span></ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: top">
    <td style="line-height: normal"><span style="font-size: 10pt">Office <span style="letter-spacing: -0.1pt">equipment</span></span></td>
    <td style="line-height: normal"><span style="font-size: 10pt; letter-spacing: -0.25pt"><span id="xdx_90B_eifrs-full--DepreciationRatePropertyPlantAndEquipment_dp_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z23dQr0NcjE5" title="Annual depreciation rates"><ix:nonFraction name="ifrs-full:DepreciationRatePropertyPlantAndEquipment" contextRef="From2025-04-012026-03-31_ifrs-full_OfficeEquipment" id="Fact001337" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">20</ix:nonFraction></span>%</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEDFF">
    <td style="line-height: normal"><span style="font-size: 10pt">Computer <span style="letter-spacing: -0.1pt">equipment</span></span></td>
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  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><sup>1</sup></span> Leasehold improvement
is depreciated over useful life of <span id="xdx_905_ecustom--DepreciatedOverUsefulLife_dtY_c20250401__20260331_zVmbcmKDignd" title="Depreciated over useful life"><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" format="ixt-sec:duryear" id="Fact001341" name="CIK0002027815:DepreciatedOverUsefulLife">5</ix:nonNumeric></span>
years (20% per annum) or over the lease term, whichever is <span style="letter-spacing: -0.1pt">shorter.</span></p>



</ix:nonNumeric><p id="xdx_8A6_zW1efzhVdMFb" style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_23F_zVkI2flRinSd" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 107; Value: 1 -->
    <div id="xdx_233_zscxL6I3uexf" style="border-bottom: Black 4pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div id="xdx_232_zvRVbVG0gYn" style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>



<ix:exclude><p id="xdx_235_znjjZyBWpXW9" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_237_zvlDqPxYPkb3" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_239_zYbXiT4wviIg" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_237_zBms09a2BSf2" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23D_zjyUdtrWzCE8" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001349" name="ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory"><p id="xdx_809_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zjkj4poEPv1g" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
  <tr style="vertical-align: top">
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    <td style="width: 93%"><span style="font-size: 10pt"><span id="xdx_820_z3nCMUZaFBQk">RIGHT-OF-USE ASSETS</span></span></td> </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0.25pt 0 0; font-size: 10pt"></p>

<ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001351" name="CIK0002027815:ScheduleOfRightOfUseAssetsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfRightOfUseAssetsTableTextBlock_zJ7rWtZozzY7" summary="xdx: Disclosure - RIGHT-OF-USE ASSETS (Details)" style="border-collapse: collapse; width: 90%; margin-left: 0.5in">
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    <td style="font-size: 10pt"><span id="xdx_8B1_zfYKMbeRKOKi" style="display: none">Schedule of right of use assets</span></td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 10pt"/>
    <td style="font-size: 10pt; padding-bottom: 1pt"/>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">Leased properties HK$&#146;000</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"/>
    <td style="font-size: 10pt"/>
    <td colspan="3" style="font-size: 10pt"/></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt">COST</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025 and 2026</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98F_eifrs-full--RightofuseAssets_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zwhOmTCu1dX7" title="Ending balance" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1357">-</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">At March 31, 2025 and 2026</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_983_eifrs-full--RightofuseAssets_iS_c20260401__20270331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_z3SWtMwZjmZj" title="Beginning balance" style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1365">-</span></td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_981_eifrs-full--RightofuseAssets_iI_c20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--LeasedPropertiesMember_z1KUKW29Lrve" title="Carrying values" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1367">-</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_983_eifrs-full--RightofuseAssets_iI_c20250331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--LeasedPropertiesMember_zd704J88YVe3" title="Carrying values" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1369">-</span></td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
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</ix:nonNumeric><p id="xdx_8A7_z2imjjcqXZO2" style="margin: 0.25pt 0 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">Depreciation expenses for
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<p style="margin: 0 14.6pt 0 44.05pt; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify">During the year ended March 31, 2025, the lease term for
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written off, resulting in no impact on the consolidated statements of profit or loss and other comprehensive income.</p>

<p style="margin: 0 14.6pt 0 44.05pt; font-size: 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001377" name="ifrs-full:DisclosureOfDeferredTaxesExplanatory"><p id="xdx_809_eifrs-full--DisclosureOfDeferredTaxesExplanatory_zh2CWagvsvKg" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
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        </tr>
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<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0">&#160;</p>



<ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001379" name="ifrs-full:DisclosureOfDeferredIncomeExplanatory"><table cellpadding="0" cellspacing="0" id="xdx_89D_eifrs-full--DisclosureOfDeferredIncomeExplanatory_zqjoqKFz3719" summary="xdx: Disclosure - DEFERRED OFFERING COSTS (Details)" style="border-collapse: collapse; width: 90%; margin-left: 0.5in">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left"><span id="xdx_8BD_zMQwB0XeXdgc" style="display: none">Schedule of deferred offering costs</span></td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_491_20250331_zyoDUkmfHhgf" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_499_20260331_z9M3ldSSrUN" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: right; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
    <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">2025</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
    <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">2026</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eifrs-full--LegalProceedingsProvision_iI_zXZeVN3JRH3i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1382">-</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1385">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--DeferredOfferingCost_iI_zkDvh91wbpRf" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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  </table>



</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001390" name="ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory"><p id="xdx_805_eifrs-full--DisclosureOfPrepaymentsAndOtherAssetsExplanatory_zjUvgmuXrE3" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001392" name="CIK0002027815:PrepaymentsDepositsOtherReceivablesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--PrepaymentsDepositsOtherReceivablesTableTextBlock_zrQgWHDi1Uul" summary="xdx: Disclosure - PREPAYMENTS AND DEPOSITS AND OTHER RECEIVABLES (Details)" style="border-collapse: collapse; width: 90%; margin-left: 0.5in">
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_494_20250331_zt1HRIj8Xmk3" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_493_20260331_zpJt4fcyYYcb" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2025 <br/>HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2026 <br/>HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A3_zjh7WFEbtwTd" style="margin: 0pt 0; font-size: 10pt">&#160;</p>




<ix:exclude><!-- Field: Page; Sequence: 108; Value: 1 -->
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<ix:exclude><p id="xdx_234_zbQbVxjumhMe" style="margin: 0pt 0; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_239_z55DcK86nbph" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23B_zrUqaUwDbsq7" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_234_zje3yfls2Xh5" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
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<ix:exclude><p id="xdx_23F_zbZ1viblmfIl" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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</ix:nonNumeric><p id="xdx_8A7_zrWbDze2WtT" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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of inventories was recognised as cost of revenue in consolidated statements of profit or loss and other comprehensive income for the years
ended March 31, 2024, 2025 and 2026, respectively.</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001439" name="ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory"><p id="xdx_80B_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zqWuWZTEt0o9" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td style="width: 0.5in">16.</td>
    <td style="text-align: justify"><span id="xdx_824_zSAYlbPBdRU7">TRADE RECEIVABLES</span><span style="letter-spacing: -0.1pt"></span></td>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




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    <td id="xdx_49E_20250331_z2bJpRQfAZB2" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td id="xdx_495_20260331_ztF7681XHO7" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_ecustom--SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis_iI_zVTrPOsM7Bkg" style="vertical-align: bottom">
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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</ix:nonNumeric><p id="xdx_8A2_zqDAFKdSgv4d" style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_23E_zZJ4oEa04Hs8" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 109; Value: 1 -->
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<ix:exclude><p id="xdx_230_zo70HRq5uNz7" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_23F_zCVNDVRo3oea" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_235_zHC2uRBN4cwk" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_236_zxQIXfHHemM" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
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<ix:exclude><p id="xdx_236_zOICCI8iMuva" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
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<ix:exclude><p id="xdx_236_zKQaZDtbDeE1" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_236_zmPVmmHafEb3" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in">16.</td>
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<ix:exclude><p id="xdx_237_zJj7vl3GZnbd" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">The following is an aged analysis of trade receivables presented
based on the due <span style="letter-spacing: -0.1pt">dates.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span id="xdx_8B9_zsk1HYYA9Vvj" style="display: none">Schedule of trade receivables based on due dates</span></td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_49F_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementRelatedPartiesMember_zu3XYpZwEq6" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_492_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementThirdPartiesMember_z9vA5c2XfPwa" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td id="xdx_498_20260331_z4LVHj9l6Qob" style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric><p id="xdx_8AF_zRITVYHiHMZi" style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">All the trade receivables, net of loss
allowance, are expected to be recovered within one year. For trade receivables arising from contracts with customers, the Group generally
allows a credit period of 30 days to its customers. As of March 31, 2025 and 2026, included in the Group&#8217;s trade receivables balance
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which are past due as of the reporting date, respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">Details of the impairment assessment of trade receivables and
write-off of the loss allowance for trade receivables are set out in Note <span style="letter-spacing: -0.2pt">28b.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_234_z5BitysPfWt5" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 110; Value: 1 -->
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    <!-- Field: /Page --></ix:exclude>



<ix:exclude><p id="xdx_23E_zMsffvNv5gfl" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_236_zE4i5XH8dQv2" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_231_zTmxCf3XCqT3" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_239_zcPXNYXcvQK1" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_234_z9VShmeVJCq" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001562" name="ifrs-full:DisclosureOfRelatedPartyExplanatory"><p id="xdx_807_eifrs-full--DisclosureOfRelatedPartyExplanatory_zAHep7Wf7CTi" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in"><span style="letter-spacing: -0.1pt">17.</span></td>
    <td style="text-align: justify"><span style="letter-spacing: -0.1pt"><span id="xdx_822_z2Rkvta6nsC9">RELATED PARTY TRANSACTIONS AND BALANCES</span></span></td>
        </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Nature of relationships with related <span style="letter-spacing: -0.1pt">parties</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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    <td>&#160;</td>
    <td>&#160;</td></tr>
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  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
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    <td>&#160;</td>
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  <tr style="vertical-align: top; background-color: White">
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    <td>&#160;</td>
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    <td id="xdx_988_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zEspNNXQLIyb" title="Nature of relationships" style="line-height: 8.85pt"><span style="font-size: 10pt"><ix:nonNumeric contextRef="From2025-04-012026-03-31_custom_YukCuisineLimitedMember" id="Fact001574" name="ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship">Yuk
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    <td>&#160;</td>
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  <tr style="vertical-align: top; background-color: White">
    <td id="xdx_98D_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_z4qoCjXkl9Jk" title="Nature of relationships"><ix:nonNumeric contextRef="From2025-04-012026-03-31_custom_YukCuisineHongKongLimitedMember" id="Fact001578" name="ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship">Yuk
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    <td>&#160;</td>
    <td id="xdx_989_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zwNWdO6TzUWh" title="Relationship with the Group" style="padding-left: 7.95pt; text-align: justify; text-indent: -7.95pt"><ix:nonNumeric contextRef="From2025-04-012026-03-31_custom_YukCuisineHongKongLimitedMember" id="Fact001580" name="ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity">Common
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  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td id="xdx_98E_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimited1Member_zabXJo1HtSZg" title="Nature of relationships" style="line-height: 8.85pt"><span style="font-size: 10pt"><ix:nonNumeric contextRef="From2025-04-012026-03-31_custom_EchoAsiaHongKongLimited1Member" id="Fact001582" name="ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship">Echo
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    <td>&#160;</td>
    <td id="xdx_989_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zZKcxUuCpkFj" title="Relationship with the Group" style="padding-left: 7.95pt; line-height: 103%; text-indent: -7.95pt"><span style="font-size: 10pt; line-height: 103%"><ix:nonNumeric contextRef="From2025-04-012026-03-31_custom_EchoAsiaHongKongLimitedMember" id="Fact001584" name="ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity">Common
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  <tr style="vertical-align: top; background-color: White">
    <td id="xdx_98C_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_z7bkWGEvZRyd" title="Nature of relationships"><ix:nonNumeric contextRef="From2025-04-012026-03-31_custom_BluemountFinancialHoldingsLimitedMember" id="Fact001586" name="ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship">Bluemount
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    <td>&#160;</td>
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  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td id="xdx_98D_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zC3M0WprbnTi" title="Nature of relationships"><ix:nonNumeric contextRef="From2025-04-012026-03-31_custom_BluemountInvestmentFundSPCMember" id="Fact001590" name="ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship">Bluemount
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    <td>&#160;</td>
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    <td>&#160;</td>
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    <td>&#160;</td>
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  <tr style="vertical-align: top; background-color: White">
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    <td>&#160;</td>
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  </table>



</ix:nonNumeric><p id="xdx_8AC_zoC05xk4IQ33" style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0.5in; text-align: right"/>
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        </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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</ix:nonNumeric><p id="xdx_8A6_zI1wMTu93S0d" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 393.3pt; font-size: 10pt; line-height: 1pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The amount is unsecured, non-interest bearing and repayable on <span style="letter-spacing: -0.1pt">demand.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_239_zqtML6Ra6p9j" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 111; Value: 1 -->
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<ix:exclude><p id="xdx_236_zioICqUqMJI9" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_237_zQtTzJ5cH9e4" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
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<ix:exclude><p id="xdx_23B_zkZr5FZudTn2" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_232_ztvxaYhiCVfc" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
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<ix:exclude><p id="xdx_236_zF1iXmdLAPq9" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
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<ix:exclude><p id="xdx_23C_zLPovsfimUwk" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_239_zCaGrr0XFD9g" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt"></p>




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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"><span style="font-size: 10pt; line-height: 102%"><sup>1</sup></span>
BAML was appointed by Bluemount Fund as the investment manager to manage 4 Segregated Portfolios of the Fund. Included but not limited
to making investment decisions, implementing investment strategies, and ensuring compliance with applicable regulations and guidelines.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 105%; text-align: justify"><span style="font-size: 10pt; line-height: 105%"><sup>2</sup>
</span>BAML was appointed by this fund as the investment manager of Global New Normal Anti-Inflation Limited Partnership Fund SPC to manage
the Segregated Portfolio of this fund. Included but not limited to making investment decisions, implementing investment strategies, and
ensuring compliance with applicable regulations and <span style="letter-spacing: -0.1pt">guidelines.</span></p>



</ix:nonNumeric><p id="xdx_8AD_z13bcPcS56N6" style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_232_zzn7aa87c1mg" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_233_zlblSwVuQH45" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_239_zUI6dVluMN4a" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23D_zhnzbSSUEwv" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23F_z2TdEaU5BIk3" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_238_zln9QVMGTC68" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_231_zrcZTV79MkKi" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



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    <td style="text-align: justify"><span style="letter-spacing: -0.1pt">RELATED PARTY TRANSACTIONS AND BALANCES - continued</span></td> </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_230_zx0TU1kH2co3" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



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    <td style="width: 0.5in">(b)</td>
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        </tr>
  </table></ix:exclude>





<ix:exclude><p id="xdx_235_zIFDskOPOV2l" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td style="text-align: left; padding-right: 0pt">Cyber Investment Fund SP (&#8220;Cyber <span style="letter-spacing: -0.2pt">SP&#8221;)</span></td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the supplement to the Private
Placement Memorandum between Cyber SP and BAML, Cyber SP shall pay BAML an asset management fee equal to one-fourth of 0.9 per cent per
quarter of the net asset value of each series of Class A shares as at the last valuation day in each quarter. The asset management fee
will be calculated quarterly and payable in Hong Kong dollars in arrears as soon as reasonably practicable after the end of March, June,
September and December in each year. BAML will also be entitled to receive a performance fee from Cyber SP in respect of each series of
participating share in issue. For each performance period, the performance fee in respect of each series of Class A shares will be equal
to forty per cent of the appreciation in the net asset value of the series during the performance period above the high water mark.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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    <td>Bluemount Investment Fund SP (&#8220;Bluemount <span style="letter-spacing: -0.2pt">SP&#8221;)</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the supplement to the Private
Placement Memorandum between Bluemount SP and BAML, Bluemount SP shall pay BAML an asset management fee equal to one-fourth of 2 per cent
per quarter of the net asset value of each series of Class A shares as at the last valuation day in each quarter. The asset management
fee will be calculated quarterly and payable in Hong Kong dollars annually in arrears. BAML will also be entitled to receive a performance
fee from Bluemount SP in respect of each series of participating share in issue. For each performance period, the performance fee in respect
of each series of Class A shares will be equal to thirty per cent of the appreciation in the net asset value of the series during the
performance period above the high water mark.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the Private Placement Memorandum
between Global Strategy SP and BAML, Global Strategy SP shall pay BAML an asset management fee in respect of each series of Class A shares
and Class B shares.</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">In respect of each series of class A
shares, Global Strategy SP shall pay BAML an asset management fee equal to 1% per annum based on the net asset value of each series of
Class A shares before deduction of that period&#8217;s management fee and before making any deduction for any accrued performance fees.
The asset management fee for Class A shares will be calculated as at each valuation day and payable in US dollars quarterly in arrears
as soon as reasonably practicable after the end of March, June, September and December in each year.</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">In respect of each series of class B
shares, Global Strategy SP shall pay BAML an asset management fee equal to 5% for the first calendar year and 1% per annum thereafter
based on the net asset value of each series of Class B shares before deduction of that period&#8217;s management fee and before making
any deduction for any accrued performance fees. The asset management fee for Class B shares for the first calendar year of its relevant
subscription day will be calculated at the end of the offering period and on each subscription day and payable in US dollars in advance.
After the end of the first calendar year from the relevant subscription day for each series of Class B shares, the asset management fee
for Class B shares will be calculated as at each valuation day and payable in US Dollars quarterly in arrears as soon as reasonably practicable
after the end of March, June, September and December in each year.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">BAML will also be entitled to receive
a performance fee from Global Strategy SP in respect of each series of Class A shares and Class B shares. For each performance period,
the performance fee in respect of each series of Class A shares and Class B shares shall equal to 10% of the excess return and 10% appreciation
in the net asset value of the series above the high water mark respectively during the performance period.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify">Bluemount Fund is considered a related party to the Group since
both entities share common <span style="letter-spacing: -0.1pt">director.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the investment management
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at the end of each month. The monthly fee will be payable in Hong Kong dollar in arrears as soon as reasonably practicable after the end
of each month. In addition, Global New SPC shall also pay BAML an asset management fee equal to 0.5% per quarter of the net asset value
of each series of portfolio (before deduction of that quarter's management fee) as at the last valuation day in each quarter. The asset
management fee will be calculated quarterly and payable in Hong Kong dollar in arrears as soon as reasonably practicable after the end
of March, June, September and December in each year.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">Global New SPC is considered as a related
party to the Group. This classification arises because the Group has been designated as the investment manager for this fund. On December
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<ix:exclude><p id="xdx_235_zZTFvmeNcYD8" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_234_zZtfs0UKioR7" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_237_zA6dEmAjeaJk" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
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<ix:exclude><p id="xdx_235_z4RXLRoSVrj4" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23B_zGYi4FFguiZ5" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
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<ix:exclude><p id="xdx_23E_zHf08GL5cGEf" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
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<ix:exclude><p id="xdx_236_zXgeYASZ8vq9" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_23B_zTGHgfbk4JF3" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>

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</ix:nonNumeric><p id="xdx_8A9_zrllwl0SCYAi" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The above balances are unsecured, interest-free
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 104%; margin-top: 0pt; margin-bottom: 0pt">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">Particulars of the subsidiaries as of March 31, 2025 and 2026
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</ix:nonNumeric><p id="xdx_8A8_zTXKm4P7iY78" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
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</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001824" name="ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory"><p id="xdx_80D_eifrs-full--DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory_zqPI4Oz9oUih" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group receives and holds money deposited
by clients and other institutions in the course of the conduct of the regulated activities of its ordinary business. These clients&#8217;
monies are maintained in one or more segregated bank accounts. The Group has recognized the corresponding trade payables to respective
clients and other institutions.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_23A_zbbR0HOQEPZ4" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 114; Value: 1 -->
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<ix:exclude><p id="xdx_231_zo4Apl1RBspk" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_235_zgh8OmYMp4Il" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_237_zHEZA66F6EN3" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23D_zeomucDIxRUl" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
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<ix:exclude><p id="xdx_23A_zflcCoocFwa4" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
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</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001832" name="ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory"><p id="xdx_803_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_zo2ThOf3fEga" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001851" name="ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory"><p id="xdx_801_eifrs-full--DisclosureOfOtherOperatingExpenseExplanatory_z4B5EGwRdUX1" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_491_20250331_zTwdTXoVEIok" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_490_20260331_zoeWkpICoKw2" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 10pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--OtherPayablesToRelatedPartiesNote16c_iI_zpIvRBrYFOTb" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 70%; font-size: 10pt; text-align: left">Other payables to related parties (Note 17(c))</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:OtherPayablesToRelatedPartiesNote16c" contextRef="AsOf2025-03-31" id="Fact001855" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">1,756</ix:nonFraction></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1856">-</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--OtherPayablesToThirdParties_iI_zL59Ov0YN3v8" style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: left">Other payables to third parties</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1858">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--AccruedOperatingExpenses_iI_zzlQ0gJUx1v" style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--OtherPayablesAndAccuruals_iI_zY7kItvcm8ll" style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001867" name="ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory"><p id="xdx_809_eifrs-full--DisclosureOfLoansAndAdvancesToCustomersExplanatory_zXXXUyZKHnL7" style="margin-top: 0pt; margin-bottom: 0pt; text-align: left; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in">21.</td>
    <td style="text-align: justify"><span id="xdx_821_zitpMuPyl0W2">LOAN FROM A FORMER RELATED COMPANY</span><span style="letter-spacing: -0.1pt"></span></td>
        </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_49D_20250331_z0JkVwXxVhI3" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_49E_20260331_zN8ukJ99jxGj" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">As of March 31,</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td>
    <td style="font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 70%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right"><span style="font-size: 10pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right"><span style="font-size: 10pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_ecustom--LoanFromFormerRelatedCompany1_iI_z5kbzPyrs7Ch" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"><span style="font-size: 10pt">Loan from a former related company<sup>1</sup></span></td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1872">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>



</ix:nonNumeric><p id="xdx_8A4_zJlr1w5w6Oxi" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">With effect from October 18, 2023, ECGO
International Limited, the former related company, is no longer a substantial shareholder of one of the shareholders of the Company as
it has disposed the corresponding equity shares.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><sup>1</sup></span> The amount
is unsecured, interest-free and repayable on <span style="letter-spacing: -0.1pt">demand.</span></p>



<ix:exclude><p id="xdx_235_zRk9DmCbsMrj" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_230_zF20mZ6URhn9" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_239_zASGUMVGC328" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 115; Value: 1 -->
    <div id="xdx_23E_ze1o0XO1Vf6" style="border-bottom: Black 4pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div id="xdx_237_zlehaKzPLU1e" style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>



<ix:exclude><p id="xdx_23C_zQKC1gPxvQba" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_23B_zXbBQYOxwKuh" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23B_z9A52zPHrReg" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23E_zfMyFfbbNpcd" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_232_z6nZtN6DsNM3" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001882" name="ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory"><p id="xdx_803_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_zRn1SjVzCuX3" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in">22.</td>
    <td style="text-align: justify"><span id="xdx_821_zv9pJdFeKI54">SHARE CAPITAL</span><span style="letter-spacing: -0.1pt"></span></td> </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">As of the date hereof, our authorized
share capital is US$<span id="xdx_90D_eifrs-full--IssuedCapital_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zF6Epe3T3ny8" title="Authorized share capital"><ix:nonFraction name="ifrs-full:IssuedCapital" contextRef="AsOf2026-03-31_custom_ClassAOrdinarySharesMember" id="Fact001884" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">50,000</ix:nonFraction>
</span>divided into <span id="xdx_904_eifrs-full--DividendsPaidOrdinaryShares_c20250401__20260331_zIQl6VVMLSHf" title="Divided shares"><ix:nonFraction name="ifrs-full:DividendsPaidOrdinaryShares" contextRef="From2025-04-01to2026-03-31" id="Fact001886" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">50,000,000</ix:nonFraction></span>
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each and<span id="xdx_90B_ecustom--OrdinarySharesIssued_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember_zpfyX9afC4pb" title="Ordinary shares issued">
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Class B Ordinary Shares of par value US$<span id="xdx_90C_ecustom--OrdinaryShareParValue_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember_zgT2KAfcdU36" title="Ordinary par value"><ix:nonFraction name="CIK0002027815:OrdinaryShareParValue" contextRef="AsOf2026-03-31_custom_ClassBOrdinarySharesMember" id="Fact001892" format="ixt:numdotdecimal" decimals="INF" unitRef="HKDPShares">0.0001</ix:nonFraction></span>
each.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Each holder of Ordinary Shares shall,
on a poll, be entitled to one vote for each share he or she holds save that each holder of Class A Ordinary Shares shall, on a poll, be
entitled to exercise twenty votes for each Class A Ordinary Share he or she holds on any and all matters.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Each Class A Ordinary Share shall be
convertible, at the option of the holder thereof, at any time after the date of issuance of such Share, at the office of the Company or
any transfer agent for such Shares, into one fully paid and non-assessable Class B Ordinary Share. All conversions of Class A Ordinary
Shares to Class B Ordinary Shares shall be affected by way of redemption or repurchase by the Company of the relevant Class A Ordinary
Shares and the simultaneous issue of Class B Ordinary Shares in consideration for such redemption or repurchase.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On June 27, 2023 (date of incorporation),
the Company issued 1 ordinary share with a par value of US$<span id="xdx_909_ecustom--OrdinaryShareParValue_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassOneOrdinarySharesMember_zcy1nqd52Wu4" title="Ordinary par value"><ix:nonFraction name="CIK0002027815:OrdinaryShareParValue" contextRef="AsOf2026-03-31_custom_ClassOneOrdinarySharesMember" id="Fact001894" format="ixt:numdotdecimal" decimals="INF" unitRef="HKDPShares">0.0001</ix:nonFraction></span>.
On December 18, 2023, the Board of Directors of the Company passed a resolution to cancel the 1 Ordinary Share and issued 1 Class A Ordinary
Share to Mr. Pan.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify">On January 16, 2024, the Board of Directors of the Company
passed a resolution to issue <span id="xdx_906_ecustom--OrdinarySharesIssued_iI_c20240116__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zaLcUgGieqz" title="Ordinary shares issued"><ix:nonFraction name="CIK0002027815:OrdinarySharesIssued" contextRef="AsOf2024-01-16_custom_ClassAOrdinarySharesMember" id="Fact001896" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,010,299</ix:nonFraction></span>
Class A Ordinary Shares to its <span style="letter-spacing: -0.1pt">shareholders.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify">As of March 31, 2024, <span id="xdx_90F_ecustom--OrdinarySharesOutstanding_iI_c20240331__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zpc4m6ePTPq2" title="Ordinary shares Outstanding"><ix:nonFraction name="CIK0002027815:OrdinarySharesOutstanding" contextRef="AsOf2024-03-31_custom_ClassAOrdinarySharesMember" id="Fact001898" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,010,300</ix:nonFraction></span>
Class A Ordinary Shares were issued and outstanding, while the Group has not issued any Class B Ordinary <span style="letter-spacing: -0.1pt">Shares.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On May 14, 2024, Bluemount Group Limited
sold and transferred 1,127,505 shares (being 4.9% shareholder) of Bluemount Holdings Limited to Lissington Limited with nil consideration,
Yes &amp; Right Investment Limited sold and transferred<span id="xdx_909_ecustom--TransferredShares_iI_c20240514_zPPa3wwM1JNe" title="transferred Shares">
<ix:nonFraction name="CIK0002027815:TransferredShares" contextRef="AsOf2024-05-14" id="Fact001900" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,127,505</ix:nonFraction></span>
shares (being 4.9% shareholding) of Bluemount Holding Limited to Wei Chieh Huang, with nil consideration and WI Holdings Limited sold
and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount Holdings Limited to Be Good Investment Holdings Limited with nil
consideration.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On 25 February 2025, the Company issued
a total of <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20250225__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassBOrdinarySharesMember_zPT3nURRWnD7" title="Issued shares"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2025-02-25_custom_ClassBOrdinarySharesMember" id="Fact001902" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">25,000,000</ix:nonFraction></span>
Class B Ordinary Shares with a par value of US$<span id="xdx_903_ecustom--ParValuePerShares_iI_c20250225__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassBOrdinarySharesMember_zGwq4GDPEFXd" title="Ordinary par share"><ix:nonFraction name="CIK0002027815:ParValuePerShares" contextRef="AsOf2025-02-25_custom_ClassBOrdinarySharesMember" id="Fact001904" format="ixt:numdotdecimal" decimals="INF" unitRef="HKDPShares">0.0001</ix:nonFraction></span>
per share. These shares were issued to the existing shareholders on a pro-rata basis, in accordance with their respective shareholdings
in Class A Ordinary Shares, at a consideration equal to their par <span style="letter-spacing: -0.1pt">value.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"><span id="xdx_90C_ecustom--ShareholdersDescription_c20250520__20250521_zAha7eCqJLtc" title="Shareholders description"><ix:nonNumeric contextRef="From2025-05-202025-05-21" id="Fact001906" name="CIK0002027815:ShareholdersDescription">On
May 21, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company
with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B
Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares;
Yes &amp; Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings
Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited
proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753
Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares
and 612,500 Class B Ordinary Shares.</ix:nonNumeric></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to resolutions passed by the
shareholders and the Board of Directors on May 21, 2025, the Company approved the surrender and immediate cancellation of the aforementioned
Class A and Class B Ordinary Shares. The share capital of the Company was reduced accordingly.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The above-mentioned share transfers,
issuance of Class B Ordinary Shares, and the subsequent surrender and cancellation of both Class A and Class B Ordinary Shares have been
accounted for on a retroactive basis and reflected in the comparative financial information presented in these consolidated financial
statements.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On July 11, 2025, <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20250711__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryMember_zYBnQs12KsIg" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2025-07-11_custom_ClassBOrdinaryMember" id="Fact001908" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,375,000</ix:nonFraction></span>
Class B Ordinary Shares were issued at a public offering price of US$<span id="xdx_90D_ecustom--PublicOfferingPrice_iI_c20250711_zOD6bBA4y52e" title="Public offering price"><ix:nonFraction name="CIK0002027815:PublicOfferingPrice" contextRef="AsOf2025-07-11" id="Fact001910" format="ixt:numdotdecimal" decimals="INF" unitRef="HKDPShares">4.00</ix:nonFraction></span>
on the NASDAQ.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On July 30, 2025, the underwriter of
the Company had exercised the Over-Allotment Option to purchase an additional <span id="xdx_906_ecustom--PurchaseAdditionalSharesIssued_iI_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryMember_zna8uP5thYP8" title="Purchase additional Shares issued"><ix:nonFraction name="CIK0002027815:PurchaseAdditionalSharesIssued" contextRef="AsOf2025-03-31_custom_ClassBOrdinaryMember" id="Fact001912" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">140,000</ix:nonFraction></span>
Class B Ordinary Shares.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">As of March 31, 2026, <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinaryMember_zUYSXwKqT1S8" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2026-03-31_custom_ClassAOrdinaryMember" id="Fact001914" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,505,148</ix:nonFraction></span>
Class A Ordinary Shares and <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryMember_zyoIsNOdjhkf" title="Shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2026-03-31_custom_ClassBOrdinaryMember" id="Fact001916" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">14,014,999</ix:nonFraction>
</span>Class B Ordinary Shares were issued and outstanding.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>



<ix:exclude><p id="xdx_232_zE2PhNIXoKn5" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 116; Value: 1 -->
    <div id="xdx_230_zdq1QACeSUgg" style="border-bottom: Black 4pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div id="xdx_239_zViBwFJftkZc" style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>



<ix:exclude><p id="xdx_239_zx5cQGPgE47c" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_239_zuE9dGRG5r2b" style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_234_zgTtuiOJFVo6" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_232_zZsZyUeTLeh" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23D_zPLOJfJF5no9" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_237_zwVoumPx1UR9" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001925" name="CIK0002027815:DisposalSubsidiaryTextBlock"><p id="xdx_80A_ecustom--DisposalSubsidiaryTextBlock_zgZO4h5TWly8" style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in">23.</td>
    <td style="text-align: justify"><span id="xdx_821_zmn3zFUTyj07">DISPOSAL OF A SUBSIDIARY</span></td> </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">During the year ended March 31, 2026,
the Group had entered into a sales and purchase agreement with an independent third party to dispose of its entire equity interests in
Bluemount Capital Limited at a consideration of HK$1. The disposal was completed on September 9, 2025, on which date control of Bluemount
Capital Limited passed to the acquirer. The net liabilities of Bluemount Capital Limited at the date of disposal were as follows:</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>



<ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001927" name="CIK0002027815:DisposalSubsidiaryTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisposalSubsidiaryTableTextBlock_zVVUZQkkTLt3" summary="xdx: Disclosure - DISPOSAL OF A SUBSIDIARY (Details)" style="border-collapse: collapse; width: 90%; margin-left: 0.5in">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt; text-align: justify"><span id="xdx_8BB_zw8SyOA7YbVh" style="display: none">Schedule of Disposal
        Subsidiary</span></td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" id="xdx_499_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DisposalSubsidiaryMember_zEgF7dnBIE7i" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td>
    <td style="font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt; text-align: justify">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt; text-align: justify">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; font-weight: bold; text-align: justify">Analysis of assets and liabilities over which control was lost:</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eifrs-full--TradeAndOtherReceivables_iI_zgirfcJU84d1" style="vertical-align: bottom">
    <td style="width: 85%; font-size: 10pt; text-align: justify">Deposits and other receivables</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="ifrs-full:TradeAndOtherReceivables" contextRef="AsOf2026-03-31_custom_DisposalSubsidiaryMember" id="Fact001929" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">99</ix:nonFraction></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eifrs-full--ReceivablesDueFromAssociates_iI_zmnil4BUQeMb" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; text-align: justify">Amount due from a director</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><ix:nonFraction name="ifrs-full:ReceivablesDueFromAssociates" contextRef="AsOf2026-03-31_custom_DisposalSubsidiaryMember" id="Fact001931" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">237</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--TaxPayables_iI_zgqxrstWjfO2" style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: justify">Tax payables</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="CIK0002027815:TaxPayables" contextRef="AsOf2026-03-31_custom_DisposalSubsidiaryMember" id="Fact001933" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">7,816</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_409_eifrs-full--TradeAndOtherPayables_iNI_di_zgDNGc44ur28" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; text-align: justify">Trade payables</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="ifrs-full:TradeAndOtherPayables" contextRef="AsOf2026-03-31_custom_DisposalSubsidiaryMember" id="Fact001935" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">1,300</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_404_eifrs-full--OtherPayables_iNI_di_zPAAtmgof0x7" style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: justify">Other payables and accruals</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="ifrs-full:OtherPayables" contextRef="AsOf2026-03-31_custom_DisposalSubsidiaryMember" id="Fact001937" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">899</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_409_ecustom--LoanFromFormerRelatedCompany_iI_z4x51hz94yz3" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Loan from a former related company</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="CIK0002027815:LoanFromFormerRelatedCompany" contextRef="AsOf2026-03-31_custom_DisposalSubsidiaryMember" id="Fact001939" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">150</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_407_ecustom--NetLiabilitiesDisposed_iI_zdyULfGcWxS7" style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Net liabilities disposed</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="CIK0002027815:NetLiabilitiesDisposed" contextRef="AsOf2026-03-31_custom_DisposalSubsidiaryMember" id="Fact001941" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">9,829</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; text-align: justify">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; font-weight: bold; text-align: justify">Loss on disposal of a subsidiary:</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--ConsiderationReceived_iI_zTF4MuF5bQQ1" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; text-align: justify">Consideration received</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1943">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--NetLiabilitiesDisposedSubsidiary_iI_zlCSMMmn8NAk" style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Net liabilities disposed</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="CIK0002027815:NetLiabilitiesDisposedSubsidiary" contextRef="AsOf2026-03-31_custom_DisposalSubsidiaryMember" id="Fact001945" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">9,829</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_403_ecustom--LossOnDisposalOfSubsidiary_iI_zNcDK7NqX4Ri" style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Loss on disposal of a subsidiary</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="CIK0002027815:LossOnDisposalOfSubsidiary" contextRef="AsOf2026-03-31_custom_DisposalSubsidiaryMember" id="Fact001947" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">9,829</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; text-align: justify">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; font-weight: bold; text-align: justify">Net cash inflow arising on disposal:</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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</ix:nonNumeric><p id="xdx_8A8_zL0wsBQjBGYe" style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact001951" name="ifrs-full:DisclosureOfLeasesExplanatory"><p id="xdx_800_eifrs-full--DisclosureOfLeasesExplanatory_zTyFoyHvQpf" style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
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    <td style="width: 0.5in">24.</td>
    <td style="text-align: justify"><span id="xdx_828_zpB8UsZq7cgh">LEASE LIABILITIES</span></td> </tr>
  </table>

<p style="margin: 0.05pt 0 0 15.3pt; font-size: 10pt"></p>

<p style="margin: 0.8pt 0 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify">The Group entered into a three-year non-cancellable operating
lease contract for leasing a corporate office in Hong Kong since January 2022. In January 2025, upon the expiry of the three-year lease,
a new one-year lease contract for the same office premises was entered into by another subsidiary of the Group. The new lease does not
contain a purchase option and qualifies as a short-term lease under IFRS 16, with short-term lease expenses of HK$nil, HK$<span id="xdx_904_ecustom--ShorttermLeaseExpenses_iI_c20250331_zRChN40X2kfl" title="short-term lease expenses"><ix:nonFraction name="CIK0002027815:ShorttermLeaseExpenses" contextRef="AsOf2025-03-31" id="Fact001953" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">169,000</ix:nonFraction></span> and
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<p style="margin: 0.3pt 0 0; font-size: 10pt">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_495_20250331_zVWdfj7R1Q8h" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_493_20260331_znY9sm8YnCw9" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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        <p style="margin-top: 0; margin-bottom: 0">2025</p>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1960">-</span>&#160;&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1963">-</span>&#160;&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Lease payment</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1966">-</span>&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eifrs-full--LeaseLiabilities_iI_zESGKxXmxnXa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1968">-</span>&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1969">-</span>&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eifrs-full--LeaseLiabilitiesAbstract_iB_zmKhZJ8R69Ij" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; font-size: 10pt; text-align: left">Lease Liabilities</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1974">-</span>&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1975">-</span>&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eifrs-full--DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract_iB_zUvNncUsjoN4" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_ecustom--LessThanOneYear_iI_zSMvBUscpTAj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1980">-</span>&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1981">-</span>&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eifrs-full--UndiscountedFinanceLeasePaymentsToBeReceived_iI_zzRhjB1Dpgpd" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left">Total undiscounted lease liabilities</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1983">-</span>&#160;&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1984">-</span>&#160;&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--AmountRepresentingImplicitInterest_iI_zL0jIsx9PxId" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1986">-</span>&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1987">-</span>&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_ecustom--LeaseObligation_iI_zk9cjSLu8Y1k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Lease obligation</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1989">-</span>&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1990">-</span>&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td></tr>
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</ix:nonNumeric><p id="xdx_8A3_z5LdoQzLhZth" style="margin: 1.35pt 0 0; font-size: 10pt">&#160;</p>

<p style="margin: 1.35pt 0pt 0pt 0.5in; font-size: 10pt">The weighted average incremental borrowing rates applied to lease liabilities
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<p style="margin: 1.35pt 0pt 0pt 0.5in; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;&#160;</p>



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<ix:exclude><p id="xdx_23F_zjqTL5ZHYgvf" style="margin: 0pt 0; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_234_zJwBBxcg7mA7" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23B_zjQpU0swQMv" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23E_zWSKO4L6hi62" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_239_zrXKKphKQ5Jj" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact002003" name="ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory"><p id="xdx_806_eifrs-full--DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_zwo1fPZNOhI5" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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  <tr style="vertical-align: top; text-align: justify">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Lit</span>ig<span style="text-decoration: underline">ation
and <span style="letter-spacing: -0.1pt">contingencies</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">From time to time, the Group may become
involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent
uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Management is currently
not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on the
Group&#8217;s business, financial condition, or operating results.</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact002005" name="ifrs-full:ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory"><p id="xdx_801_eifrs-full--ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory_zT1bqliltk2d" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0">&#160;</p>



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        maintained <br/>HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td></tr>
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_ecustom--CapitalLevelMaintainEd_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zEODIyo3UACg" title="Capital level maintain ed" style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:CapitalLevelMaintainEd" contextRef="AsOf2026-03-31_custom_BluemountSecuritiesLimitedMember" id="Fact002011" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">5,160</ix:nonFraction></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_986_ecustom--CapitalLevelMaintainEd_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zFeu4FoWGzY4" title="Capital level maintain ed" style="font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:CapitalLevelMaintainEd" contextRef="AsOf2026-03-31_custom_BluemountAssetManagementLimitedMember" id="Fact002015" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">258</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; margin-left: 0.5in">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">Capital requirement as of March 31, 2025</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Minimum <br/> regulatory
        <br/> capital <br/> requirements <br/>HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Capital <br/> level <br/>
        maintained <br/>HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; font-size: 10pt; text-align: left">Bluemount Securities Limited</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_988_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zgB789MIIEs6" title="Minimum regulatory capital requirements" style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:MinimumRegulatoryCapitalRequirements" contextRef="AsOf2025-03-31_custom_BluemountSecuritiesLimitedMember" id="Fact002017" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">3,000</ix:nonFraction></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98D_ecustom--CapitalLevelMaintainEd_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zfKUjkAzVLt" title="Capital level maintain ed" style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:CapitalLevelMaintainEd" contextRef="AsOf2025-03-31_custom_BluemountSecuritiesLimitedMember" id="Fact002019" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">4,532</ix:nonFraction></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">BAML<sup>1</sup></td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98B_ecustom--CapitalLevelMaintainEd_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zZqfecmiAIu6" title="Capital level maintain ed" style="font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:CapitalLevelMaintainEd" contextRef="AsOf2025-03-31_custom_BluemountAssetManagementLimitedMember" id="Fact002023" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">611</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>



</ix:nonNumeric><p id="xdx_8A7_zSqgYDHl4df6" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s operation subsidiaries
maintain a capital level greater than the minimum regulatory capital requirements and it is in compliance with the minimum regulatory
capital established by the HKSFC.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 100%; text-align: justify"><span style="font-size: 10pt; line-height: 100%"><sup>1</sup>
</span>BAML is only required to file its regulatory returns for June and December of every year. The capital levels reflected for the
years or periods end represented the latest submitted regulatory form information.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_231_zcZo0p0ER8ge" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 118; Value: 1 -->
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<ix:exclude><p id="xdx_23C_zRM748pEVo44" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_23B_ztSJAOKzV948" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_236_zTYwxtsyPYDb" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_236_ziy4HCXHy1Q2" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_235_zZ3TSmloc8g" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact002031" name="ifrs-full:DisclosureOfCreditRiskExplanatory"><p id="xdx_80A_eifrs-full--DisclosureOfCreditRiskExplanatory_zoI34VLGnlh6" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in">27.</td>
    <td style="text-align: justify"><span id="xdx_82A_zjCjXzKQCook">CAPITAL RISK MANAGEMENT</span><span style="letter-spacing: -0.1pt"></span></td>
        </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group manages its capital to ensure
that the Group will be able to continue as a going concern while maximizing the return to the shareholders through the optimization of
the debt and equity balance. The directors have agreed not to demand for repayment from the Group for the next coming twelve months from
the date of reporting period and agreed to provide adequate funds to enable the Group to meet in full its financial obligations as they
fall due for the foreseeable future. The Group&#8217;s overall strategy remains unchanged from prior year.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The directors of the Group review the
capital structure on an on-going basis. As part of this review, the directors consider the cost of capital and the risks associated with
the share capital. Based on recommendations of the directors, the Group will balance its overall capital structure through the payment
of dividends, new share issues and share buy-backs as well as the issue of new debts or the redemption of existing debts.</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact002033" name="ifrs-full:DisclosureOfFinancialInstrumentsExplanatory"><p id="xdx_80A_eifrs-full--DisclosureOfFinancialInstrumentsExplanatory_zMd0SJtoGyeg" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_49D_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CategoriesOfFinancialInstrumentsMember_zCjhxsSa4VYj" style="font-size: 10pt; text-align: right">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">As of March 31,</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A5_zbRwmSxllLEj" style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_23C_zeKmNv2TdBBk" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 119; Value: 1 -->
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    <div id="xdx_237_zoyZz9KCMLs5" style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>



<ix:exclude><p id="xdx_231_zGgar3xDeT1l" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_23D_zk0wdKt4loBj" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23F_z5WPFN328JVb" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23C_zZ3Gjnwhfda9" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23F_zcmA20fIHQA8" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_234_ziLqYMMRF45c" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_233_zqA5GyJXDeda" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
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    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">28.</span></td>
    <td style="text-align: justify">FINANCIAL INSTRUMENTS - <span style="letter-spacing: -0.1pt">continued</span></td> </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_231_zX1lLq5mBh1" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">(b)</td>
    <td><span style="text-decoration: underline">Financial risk management ob</span>j<span style="text-decoration: underline">ectives and <span style="letter-spacing: -0.1pt">policies</span></span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The major financial instruments of the
Group include trade and other receivables, bank balances and cash, bank balances - client accounts, trade and other payables, amount due
to a director and loan from a former related company. Details of the financial instruments are disclosed in the respective notes. The
risks associated with these financial instruments include market risk (represented by interest rate risk), credit risk and liquidity risk.
The policies on how to mitigate these risks are set out below. The Group&#8217;s management manages and monitors these exposures to ensure
appropriate measures are implemented in a timely and effective manner.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in"><b>(i)</b></td>
    <td><b>Market <span style="letter-spacing: -0.2pt">risk</span></b></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Interest rate <span style="letter-spacing: -0.2pt">risk</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group is primarily exposed to fair
value interest rate risk in relation to bank balances. The Group has not used any derivative contracts to hedge its exposure to such interest
rate risk. However, the directors of the Group monitors interest rate exposure and will consider other necessary action when significant
interest rate exposure is anticipated.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Sensitivity
analy</span></span><span style="text-decoration: underline"><span style="letter-spacing: -0.25pt">sis</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">No sensitivity analysis is presented since the directors of the Group consider that
the Group&#8217;s exposure to interest rate risk is <span style="letter-spacing: -0.1pt">insignificant.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in"><b>(ii)</b></td>
    <td><b>Credit <span style="letter-spacing: -0.2pt">risk</span></b></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Credit risk refers to the risk that the
Group&#8217;s counterparties default on their contractual obligations resulting in financial losses to the Group. The Group&#8217;s credit
risk exposures are primarily attributable to bank balances - client accounts, bank balances and cash and trade and other receivables.
The Group does not hold any collateral or other credit enhancements to cover its credit risks associated with its financial assets.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Bank balances &#8211;
client <span style="letter-spacing: -0.1pt">accounts</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Cash segregated for regulatory purpose
is deposited in financial institutions as required by the Hong Kong Securities and Futures Ordinance. These financial institutions are
of sound credit ratings and hence management believes that there is no significant credit risk related to cash held for regulatory <span style="letter-spacing: -0.1pt">purpose.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s securities trading activities
are transacted on either a cash or margin basis. The Group&#8217;s credit risk is limited because substantially all of the contracts entered
into are settled directly at securities clearing organizations. In margin transactions, the Group extends credit to customers subject
to various regulatory and internal margin requirements, collateralized by cash and securities in the customers&#8217; account. IPO loans
are exposed to credit risk from customers who fail to repay the loans upon IPO stock allotment. The Gorup monitors the customers&#8217;
collateral level and has the right to dispose of the newly allotted stocks once the stocks first start trading. No IPO loans are outstanding
as of March 31, 2025 and 2026.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">In connection with its clearing activities,
the Group is obligated to settle transactions with brokers and other financial institutions even if its customers fail to meet their obligations
to the Group. Customers are required to complete their transactions by the settlement date, generally two business days after the trade
date. If customers do not fulfil their contractual obligations, the Group may incur losses. The Group has established procedures to reduce
this risk by generally requiring customers to deposit sufficient cash and/or securities into their account prior to placing an order.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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    <div id="xdx_239_zqpwcQLF4i7" style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>



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<ix:exclude><p id="xdx_236_zPRwNVT3woei" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23F_zpYdyhFonYs6" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23E_zshIfXkgfNQ4" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_232_zi2eIuRfEiZc" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_236_zg3Igymb5kMf" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_230_zKICGvDPFFk" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">28.</span></td>
    <td style="text-align: justify">FINANCIAL INSTRUMENTS - <span style="letter-spacing: -0.1pt">continued</span></td> </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_231_znTcWNsENPP8" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_23E_z2WOQCEizzS9" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0.5in; text-align: right"/>
    <td style="width: 0.5in">(b)</td>
    <td style="text-align: justify"><span style="text-decoration: underline">Financial risk management ob</span>j<span style="text-decoration: underline">ectives
        and policies - <span style="letter-spacing: -0.1pt">continued</span></span></td> </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_232_zfYa4g2VP9T9" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_23B_zURBL0G43cle" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 1in; text-align: right"/>
    <td style="width: 0.5in"><b>(ii)</b></td>
    <td style="text-align: justify"><b>Credit risk - <span style="letter-spacing: -0.1pt">continued</span></b></td> </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_239_zwL9si3MRmvl" style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p></ix:exclude>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"><span style="text-decoration: underline">Bank balances and <span style="letter-spacing: -0.2pt">cash</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%">The credit risk of bank balances and cash is limited because
the majority of the counterparties are international banks with good reputation. Based on the average loss rate, the 12m ECL on bank balances
is considered to be insignificant.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"><span style="text-decoration: underline">Expected credit losses <span style="letter-spacing: -0.1pt">assessment</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s maximum exposure to credit
risk in the event that counterparties fail to perform their obligations at the end of the reporting period in relation to each class of
recognized financial assets is the carrying amounts of those assets as stated in the consolidated statement of financial position. The
Group&#8217;s credit risk is primarily attributable to its trade and other receivables. In order to minimize credit risk, the directors
review the recoverable amount of each individual receivable regularly to ensure that adequate impairment losses are recognized for irrecoverable
receivable. In this regard, the directors consider that the Group&#8217;s credit risk is significantly reduced.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group considers whether there has been
a significant increase in credit risk of financial assets on an ongoing basis throughout each reporting period by comparing the risk of
a default occurring as at the reporting date with the risk of default as at the date of initial recognition. It considers available reasonable
and supportive forwarding-looking information. Especially the following information is used:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">-</td>
    <td>internal credit <span style="letter-spacing: -0.1pt">rating;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">-</td>
    <td>external credit rating (if <span style="letter-spacing: -0.1pt">available);</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">-</td>
    <td style="padding-right: 14.6pt">actual or expected significant adverse changes in business, financial or economic conditions that are expected
        to cause a significant change to the borrower&#8217;s ability to meet its obligations;</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">-</td>
    <td>actual or expected significant changes in the operating results of the <span style="letter-spacing: -0.1pt">borrower;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">-</td>
    <td>significant increases in credit risk on other financial instruments of the same borrower; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"/>
    <td style="width: 0.5in">-</td>
    <td>significant changes in the expected performance and behavior of the borrower, including changes in the payment status of <span style="letter-spacing: -0.1pt">borrowers.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Despite the aforegoing, the Group assumes
that the credit risk on a debt instrument has not increased significantly since initial recognition if the debt instrument is determined
to have low credit risk at the reporting date. A debt instrument is determined to have low credit risk if (i) it has a low risk of default,
(ii) the borrower has a strong capacity to meet its contractual cash flow obligations in the near term and (iii) adverse changes in economic
and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfil its contractual
cash flow obligations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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    <div id="xdx_235_zaOk9P2C8ryh" style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>



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<ix:exclude><p id="xdx_237_zcvM421ne6S2" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_239_z16vo7yOJTW2" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_239_zO58VojfpeC6" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23E_za44FQ1AEjY7" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_23E_zMsZBWBJZ6gd" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_230_zHHAMv55DaX5" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">28.</span></td>
    <td style="text-align: justify">FINANCIAL INSTRUMENTS - <span style="letter-spacing: -0.1pt">continued</span></td> </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_230_zmdH01JFjbb4" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_237_zNNxSMgMYfU7" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0.5in; text-align: right"/>
    <td style="width: 0.5in">(b)</td>
    <td style="text-align: justify"><span style="text-decoration: underline">Financial risk management ob</span>j<span style="text-decoration: underline">ectives
        and policies - <span style="letter-spacing: -0.1pt">continued</span></span></td> </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_23A_zefekVVHXDs1" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_235_zkOK9ZbfiHIh" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 1in; text-align: right"/>
    <td style="width: 0.5in"><b>(ii)</b></td>
    <td style="text-align: justify"><b>Credit risk - <span style="letter-spacing: -0.1pt">continued</span></b></td> </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_233_zr3aNBzR78f2" style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p></ix:exclude>



<ix:exclude><p id="xdx_234_z31Vry8I8CA9" style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Expected
credit losses assessment - <span style="letter-spacing: -0.1pt">continued</span></span></p></ix:exclude>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Financial assets are written off when there
is no reasonable expectation of recovery, such as a debtor failing to engage in a repayment plan with the Group. Where loans or receivables
have been written off, the Group, if practicable and economical, continues to engage in enforcement activity to attempt to recover the
receivable due.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group regularly monitors the effectiveness
of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure
that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group applies simplified approach under
IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed the
impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based
on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment
of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions.
The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available
without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking
information are considered.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">For internal credit risk management, the
Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the
debtor is unlikely to pay its creditors, including the Group, in full. It is presumed that default has occurred when a financial asset
is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion
is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions compared to non-default
receivables. This is to account for the increased credit risk associated with defaults.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group enters into additional payment
arrangements with certain customers who have overdue balances. These arrangements serve as structured repayment plans, clearly outlining
the repayment schedule for the amounts owed by these customers. In assessing the recoverability of the trade receivables, the Group thoroughly
evaluates the financial condition of each customer, taking into consideration their financial statements, historical payment records,
and direct communications. Based on this comprehensive assessment, the Group may determine that certain trade receivables overdue by more
than 90 days should not be considered in default, as the repayment plans provide a reasonable basis for expecting recovery.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Generally, the ECL is estimated as the
difference between all contractual cash flows that are due to the Group in accordance with the contract and all the cash flows that the
Group expects to receive, discounted at the effective interest rate determined at initial recognition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group uses two categories for non-trade
receivables which reflect their credit risk and how the loss provision is determined for each of the categories. In calculating the expected
credit loss rates, the Group considers historical loss rates for each category and adjusts for forward-looking data.</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>




<ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact002115" name="ifrs-full:DisclosureOfCreditRiskExposureExplanatory"><table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DisclosureOfCreditRiskExposureExplanatory_zyD1I57AMBM4" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 1)" style="border-collapse: collapse; width: 85%; margin-left: 1in">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span id="xdx_8B6_z4vzkBc2MMH5" style="display: none">Schedule of non-trade receivables</span></td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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</ix:nonNumeric><p id="xdx_8AD_zM5lNc6xStLk" style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_238_z3jXo7k3mGRa" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_234_zGqeqAKIFkKb" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 122; Value: 1 -->
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<ix:exclude><p id="xdx_232_zAR1mVvoWPh" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_231_zqCbpCtLk4Yc" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
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<ix:exclude><p id="xdx_23B_zmufRINujzcd" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23F_zrtPNpTduuI2" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_23C_zKmZB3wNgG7k" style="margin: 0pt 249.95pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_232_zaO9XL181wM2" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_231_zKZ0PQtPhLAh" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
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    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">28.</span></td>
    <td style="text-align: justify">FINANCIAL INSTRUMENTS - <span style="letter-spacing: -0.1pt">continued</span></td> </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_23D_zn0UZZpziVw6" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_234_zUYWMzzPcx3a" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
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    <td style="width: 0.5in">(b)</td>
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  </table></ix:exclude>



<ix:exclude><p id="xdx_239_zIy84wiQT656" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_236_zBH3zUHUu5Zc" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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  </table></ix:exclude>



<ix:exclude><p id="xdx_230_zK2uKCOckcB7" style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p></ix:exclude>



<ix:exclude><p id="xdx_23A_zGssxzDGm3y9" style="margin: 0pt 0 0pt 1in; font-size: 10pt"><span style="text-decoration: underline">Expected credit losses
assessment - <span style="letter-spacing: -0.1pt">continued</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_234_zrL7Zt517oDj" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>




<ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact002141" name="CIK0002027815:DisclosureExpectedCreditLossesExplanatory"><table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DisclosureExpectedCreditLossesExplanatory_zAMpARJZR5Hi" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 2)" style="border-collapse: collapse; width: 85%; margin-left: 1in">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-decoration: underline; font-size: 10pt; text-align: left; padding-left: 0.15pt">Breakdown of impairment allowance</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEDFF">
    <td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Trade receivables from contracts with
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    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
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</ix:nonNumeric><p id="xdx_8A1_zJAiu0ptkEEk" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"><span style="text-decoration: underline">ECL for trade receivables from contracts with
customers</span></p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group applies simplified approach under
IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed the
impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based
on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment
of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions.
The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available
without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking
information are considered.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group enters into additional payment
arrangements with certain customers who have overdue balances. These arrangements serve as structured repayment plans, clearly outlining
the repayment schedule for the amounts owed by these customers. In assessing the recoverability of the trade receivables, the Group thoroughly
evaluates the financial condition of each customer, taking into consideration their financial statements, historical payment records,
and direct communications. Based on this comprehensive assessment, the Group may determine that certain trade receivables overdue by more
than 90 days should not be considered in default, as the repayment plans provide a reasonable basis for expecting recovery.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_23D_zZMAnqxzX0Vf" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 123; Value: 1 -->
    <div id="xdx_23F_zUiKUgJbuBBb" style="border-bottom: Black 4pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
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    <!-- Field: /Page --></ix:exclude>



<ix:exclude><p id="xdx_232_z2rLrqMSUyzc" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_230_zTrG0MOt9G6i" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_238_zy04CLBYqWd1" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_233_zQokQC0pBrC5" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_234_z2KpK4558vuf" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
THE YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



<ix:exclude><p id="xdx_23F_z13edPOP0QP" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_23B_zwAJUSYbg0Pb" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in"><span style="letter-spacing: -0.25pt">28.</span></td>
    <td style="text-align: justify">FINANCIAL INSTRUMENTS - <span style="letter-spacing: -0.1pt">continued</span></td> </tr>
  </table></ix:exclude>



<ix:exclude><p id="xdx_234_zvRt5aS37UXg" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_23A_zevim4pliJq1" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0.5in; text-align: right"/>
    <td style="width: 0.5in">(b)</td>
    <td style="text-align: justify"><span style="text-decoration: underline">Financial risk management ob</span>j<span style="text-decoration: underline">ectives
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  </table></ix:exclude>



<ix:exclude><p id="xdx_233_zugn47SZO905" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_236_ztw0D2Okghxf" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 1in; text-align: right"/>
    <td style="width: 0.5in"><b>(ii)</b></td>
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  </table></ix:exclude>



<ix:exclude><p id="xdx_23D_zqbMyojExvF9" style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p></ix:exclude>



<ix:exclude><p id="xdx_230_zoDqVOes4PO3" style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Expected
credit losses assessment - <span style="letter-spacing: -0.1pt">continued</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_235_zN3PU4CUALvk" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23D_ziqODm4j8gQ3" style="margin: 0pt 0 0pt 1in; font-size: 10pt"><span style="text-decoration: underline">ECL for trade receivables
from contracts with customers - <span style="letter-spacing: -0.1pt">continued</span></span></p></ix:exclude>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The information about the ECL for the trade
receivables from contracts with customers at the end of the reporting period based on the Group&#8217;s internal credit risk grading assessment
is summarized below.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




<ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact002163" name="CIK0002027815:DisclosureInternalCreditRiskGradingExplanatory"><table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--DisclosureInternalCreditRiskGradingExplanatory_z6uzzHMT1NRl" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 3)" style="border-collapse: collapse; width: 85%; margin-left: 1in">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="text-align: right; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
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    <td style="text-align: right; font-size: 10pt">&#160;</td>
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    <td style="text-align: right; font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
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    <td style="text-align: right; font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEDFF">
    <td style="font-size: 10pt; font-weight: bold; padding-left: 0.15pt">At March 31, 2025</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_988_ecustom--NonPerformingCreditRisk_iI_c20250331__ifrs-full--TypesOfRisksAxis__ifrs-full--AllowanceForCreditLossesMember_zGwKuwg5mnwg" title="Non performing credit risk" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">(<ix:nonFraction name="CIK0002027815:NonPerformingCreditRisk" contextRef="AsOf2025-03-31_ifrs-full_AllowanceForCreditLossesMember" id="Fact002167" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">24,184</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">)</td>
    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_988_ecustom--NonPerformingCreditRisk_iI_c20250331_zOIEsdQ32TT3" title="Non performing credit risk net" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:NonPerformingCreditRisk" contextRef="AsOf2025-03-31" id="Fact002169" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">14,704</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEDFF">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; font-weight: bold; padding-left: 0.15pt">At March 31, 2026</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEDFF">
    <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt">Non-performing</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98C_ecustom--NonPerformingCreditRisk_iI_c20260331__ifrs-full--TypesOfRisksAxis__ifrs-full--GrossCarryingAmountMember_zLF4ejlpVlCg" title="Non performing credit risk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:NonPerformingCreditRisk" contextRef="AsOf2026-03-31_ifrs-full_GrossCarryingAmountMember1035262484" id="Fact002171" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">98,260</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98A_ecustom--NonPerformingCreditRisk_iI_c20260331__ifrs-full--TypesOfRisksAxis__ifrs-full--AllowanceForCreditLossesMember_zHqHwOdo2a2e" title="Non performing credit risk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="CIK0002027815:NonPerformingCreditRisk" contextRef="AsOf2026-03-31_ifrs-full_AllowanceForCreditLossesMember" id="Fact002173" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">33,660</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_ecustom--NonPerformingCreditRisk_iI_c20260331_zE3S9RgS5tn9" title="Non performing credit risk net" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:NonPerformingCreditRisk" contextRef="AsOf2026-03-31" id="Fact002175" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">64,600</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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<p id="xdx_8B3_zm5zsCt0nAK2" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify">The movement in the loss allowance for trade receivables from contracts
with customers during the year is summarized <span style="letter-spacing: -0.1pt">below.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">&#160;<span id="xdx_8B2_zqSB0KSCyIw1" style="display: none">Schedule of
        loss allowance for trade receivables</span></td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_4B7_ifrs-full--TypesOfRisksAxis_custom--NonPerformingMember_zEofoj9QkMxj" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_4B0_ifrs-full--TypesOfRisksAxis_custom--TotalMember_zvwKkRX1DSo4" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Non- <br/>performing</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td>
    <td style="font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt">&#160;</td></tr>
  <tr id="xdx_43A_c20230401__20240331_ecustom--AllowanceTradeReceivables_iS_zdczeBFYFkq5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; font-size: 10pt; padding-left: 0.15pt">At April 1, 2023</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:AllowanceTradeReceivables" contextRef="AsOf2023-03-31_custom_NonPerformingMember" id="Fact002179" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">27,835</ix:nonFraction></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:AllowanceTradeReceivables" contextRef="AsOf2023-03-31_custom_TotalMember" id="Fact002180" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">27,835</ix:nonFraction></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_ecustom--AllowanceIncreaseInLossAllowance_zD6Q0CSpGLAk" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Increase in loss allowance</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:AllowanceIncreaseInLossAllowance" contextRef="From2023-04-012024-03-31_custom_NonPerformingMember" id="Fact002182" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">863</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:AllowanceIncreaseInLossAllowance" contextRef="From2023-04-012024-03-31_custom_TotalMember" id="Fact002183" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">863</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_432_c20240401__20250331_ecustom--AllowanceTradeReceivables_iS_z73pFxwK2zZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; padding-left: 0.15pt">At March 31, 2024</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:AllowanceTradeReceivables" contextRef="AsOf2024-03-31_custom_NonPerformingMember" id="Fact002185" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">28,698</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:AllowanceTradeReceivables" contextRef="AsOf2024-03-31_custom_TotalMember" id="Fact002186" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">28,698</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--AllowanceIncreaseInLossAllowance_zD3xszRiOTuk" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Increase in loss allowance</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:AllowanceIncreaseInLossAllowance" contextRef="From2024-04-012025-03-31_custom_NonPerformingMember" id="Fact002188" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">330</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:AllowanceIncreaseInLossAllowance" contextRef="From2024-04-012025-03-31_custom_TotalMember" id="Fact002189" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">330</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--AllowanceWriteoffs_zyNuGxSz279k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt">Write-offs</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="CIK0002027815:AllowanceWriteoffs" contextRef="From2024-04-012025-03-31_custom_NonPerformingMember" id="Fact002191" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">4,844</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(<ix:nonFraction name="CIK0002027815:AllowanceWriteoffs" contextRef="From2024-04-012025-03-31_custom_TotalMember" id="Fact002192" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">4,844</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_435_c20250401__20260331_ecustom--AllowanceTradeReceivables_iS_zPSXHEWlsW73" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; padding-left: 0.15pt">At March 31, 2025</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:AllowanceTradeReceivables" contextRef="AsOf2025-03-31_custom_TotalMember" id="Fact002195" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">24,184</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_ecustom--AllowanceIncreaseInLossAllowance_zWg6deOBkEQe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Increase in loss allowance</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:AllowanceIncreaseInLossAllowance" contextRef="From2025-04-012026-03-31_custom_NonPerformingMember1035263015" id="Fact002197" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">9,491</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric></ix:nonNumeric><p id="xdx_8A3_zDTWw21Ju8Xi" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_23F_zqHR5ByxXz6b" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 124; Value: 1 -->
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<ix:exclude><p id="xdx_23C_zwRb7bC4Zrml" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_23C_zd3CiDw5omGd" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23D_zS6UtTGOAnJ2" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_234_zecey7ey8Syl" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
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<ix:exclude><p id="xdx_239_zXVGUr4CfZwd" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
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<ix:exclude><p id="xdx_237_zX76hfA7Ohje" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_23E_zcYDt0RpxC25" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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<ix:exclude><p id="xdx_239_zW0QT4z5N6Vk" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_233_zL2nh2Vobf8l" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_23E_zxUVLPTO6nBa" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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<ix:exclude><p id="xdx_231_zDFNlg9UZpP6" style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p></ix:exclude>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"><span style="text-decoration: underline">Concentration of credit <span style="letter-spacing: -0.2pt">risk</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%">The Group&#8217;s exposure to credit risk associated with its
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





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<p style="margin: 0">&#160;</p>

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<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; line-height: 103%">In order to minimize the credit risk, the management of the Group
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%">The disclosure of customers represents separate and distinct
customers and there are no other customers listed that also comprise a significant percentage of either the Group&#8217;s revenues and
trade receivables for any year presented.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Deposits and other <span style="letter-spacing: -0.1pt">receivables</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">As part of the Group&#8217; credit risk
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credit approval process. The Group applies internal credit rating for its debtors. As of March 31, 2025 and 2026, the deposits and other
receivables subject to ECL assessment were classified as &#8220;performing&#8221; by the management pursuant to their assessment. The
gross carrying amounts of the other receivable are disclosed in Note 14. During the years ended March 31, 2024, 2025 and 2026, an impairment
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was recognized in profit or loss, respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<ix:exclude><p id="xdx_236_zQK8q67OX1Hi" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_236_zomYH3uCnjR1" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center">&#160;</p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 125; Value: 1 -->
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<ix:exclude><p id="xdx_231_zeB5sLJNzEul" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_23F_z0QzACMCG1f4" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_23B_zLtivvuxTP6l" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_234_zmZMt77cpqu8" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES
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<ix:exclude><p id="xdx_23A_zUYxb2PSpiBb" style="margin: 0pt 242.85pt 0pt 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR
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<ix:exclude><p id="xdx_23A_zhXbcT06E0A1" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_239_zPASMJItZ104" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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<ix:exclude><p id="xdx_238_z72HIvK3JeCf" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><table cellpadding="0" cellspacing="0" id="xdx_236_zfE1wr4r9OZg" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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<ix:exclude><p id="xdx_23E_zkW8L9B8sOi1" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>

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<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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<p style="margin: 0"></p>

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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric><p id="xdx_8AA_zWPlqYD3PCy9" style="margin: 0">&#160;</p>

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  <tr style="vertical-align: top; text-align: justify">
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    <td style="text-align: justify"><b>Fair value measurements of financial <span style="letter-spacing: -0.1pt">instruments</span></b></td> </tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The directors of the Group consider that
the carrying amounts of the financial assets and financial liabilities of the Group recorded at amortized cost in the consolidated financial
statements at the end of each reporting period approximate their fair values. Such fair values have been determined in accordance with
generally accepted pricing models based on discounted cash flow analysis.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">IFRS 7 Financial Instruments: Disclosures
establishes a fair value hierarchy that prioritizes the inputs to valuation technique used to measure fair value as <span style="letter-spacing: -0.1pt">follows:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
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<p style="margin: 0pt 151.65pt 0pt 1in; font-size: 10pt; line-height: normal; text-indent: 0in">&#160;</p>

<p style="margin: 0pt 151.65pt 0pt 1in; font-size: 10pt; line-height: normal; text-indent: 0in">There were no transfers between levels
1, 2 and 3 during the year.</p>

<p style="margin: 0pt 151.65pt 0pt 1in; font-size: 10pt; line-height: normal; text-indent: 0in">&#160;</p>



<ix:exclude><p id="xdx_23C_zsNZsWE1Jrwa" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 126; Value: 1 -->
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<ix:exclude><p id="xdx_239_zPY5JR7eje9c" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><p id="xdx_239_zKgBRuJJDQQj" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_232_zzLMpCwlBMBg" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_23C_zABmlBtVqZok" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
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<ix:exclude><p id="xdx_233_zlYL4R1U8K21" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR THE
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</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact002324" name="ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory"><p id="xdx_804_eifrs-full--DescriptionOfAccountingPolicyForSegmentReportingExplanatory_zPSetOD0Xmxe" style="margin: 0pt 0 0pt 15.3pt; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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    <td style="border-bottom: Black 1pt solid; font-size: 10pt">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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<ix:exclude><p id="xdx_238_zdLaD5cLjIYj" style="margin: 0pt 0; font-size: 10pt; text-align: center"></p></ix:exclude>



<ix:exclude><!-- Field: Page; Sequence: 127; Value: 1 -->
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<ix:exclude><p id="xdx_23F_zD5G82x0axw4" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
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<ix:exclude><p id="xdx_238_zpP4Rb8I9Zd3" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_231_z0NiqFnatUN1" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
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<ix:exclude><p id="xdx_23F_zlGDxLFy2Xt" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR THE YEARS
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<ix:exclude><p id="xdx_239_zbemEWGvZoyf" style="margin: 0pt 0 0pt 15.3pt; font-size: 10pt">&#160;</p></ix:exclude>



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<ix:exclude><p id="xdx_23C_zSccdjQ5qlLh" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>

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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A5_zYtFRJyBVao" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">The Group uses the management approach to determine reportable
operating segments. The management approach considers the internal organization and reporting used by the management for making decisions,
allocating resources and assessing performance.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">The Group has two reportable segments: (i) security related service
and asset management; and (ii) trading of timepieces. Segments were identified based on the Group&#8217;s internal reporting and how the
chief operating decision maker (&#8220;CODM&#8221;) assesses the performance of the business.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"/>
    <td style="width: 0.5in">-</td>
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        and other financing services; (ii) income when the advisory services were provided, or the relevant services have been rendered; and (iii)
        asset management fee by providing asset management services.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0.5in; text-align: right"/>
    <td style="width: 0.5in">-</td>
    <td style="text-align: justify">The trading of timepieces segment generated income at the point the customers purchased the watches from the
        Group. </td> </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">All assets of the Group are located in Hong Kong and all revenues
are all generated in Hong Kong.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>


<ix:exclude><p id="xdx_231_zrEllQ2SlZv2" style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p></ix:exclude>



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<ix:exclude><p id="xdx_238_zXJsvmtsLvU1" style="margin: 0pt 0 0pt 0pt; font-size: 10pt"><span style="text-decoration: underline">BLUEMOUNT HOLDINGS
<span style="letter-spacing: -0.1pt">LIMITED</span></span></p></ix:exclude>



<ix:exclude><p id="xdx_230_zgvGujkCfYti" style="margin: 0pt 0; font-size: 10pt">&#160;</p></ix:exclude>



<ix:exclude><p id="xdx_235_zlKQ7hwuSCa8" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="letter-spacing: -0.1pt">NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS</span></p></ix:exclude>



<ix:exclude><p id="xdx_238_zZE4VFvzRla1" style="margin: 0pt; font-size: 10pt; line-height: 103%"><span style="text-decoration: underline">FOR THE
YEARS ENDED MARCH 31, 2024, 2025 AND 2026</span></p></ix:exclude>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact002497" name="ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory"><p id="xdx_804_eifrs-full--DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_zjyIGaDxdg9i" style="margin: 0pt 0 0pt 15.3pt; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"/>
    <td style="width: 0.5in">30.</td>
    <td style="text-align: justify"><span id="xdx_823_zUtot7eiHGll">RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES</span><span style="letter-spacing: -0.1pt"></span></td>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_4BE_ifrs-full--AssetsAndLiabilitiesAxis_custom--DividendPayableMember_z0ZJuRs7yUMe" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_4B9_ifrs-full--AssetsAndLiabilitiesAxis_custom--LeaseLiabilitieMember_zFm4QpLgK3i7" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_4BB_ifrs-full--AssetsAndLiabilitiesAxis_custom--AmountduetoadirectorMember_zeOw7MDytdi2" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_4B5_ifrs-full--AssetsAndLiabilitiesAxis_custom--LoanFromFormerRelatedCompanyMember_zchDjB0rtrga" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_4BB_ifrs-full--AssetsAndLiabilitiesAxis_custom--TotalMember_zn24J63YZx06" style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="text-align: right; white-space: nowrap; font-size: 10pt">&#160;</td>
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    <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td></tr>
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    <td style="width: 8%; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:LiabilitiesArissingFromFinancingActivities" contextRef="AsOf2023-03-31_custom_AmountduetoadirectorMember" id="Fact002503" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">2,671</ix:nonFraction></td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 8%; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:LiabilitiesArissingFromFinancingActivities" contextRef="AsOf2023-03-31_custom_LoanFromFormerRelatedCompanyMember" id="Fact002504" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">350</ix:nonFraction></td>
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
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    <td style="width: 8%; font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:LiabilitiesArissingFromFinancingActivities" contextRef="AsOf2023-03-31_custom_TotalMember1035267406" id="Fact002505" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">10,944</ix:nonFraction></td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2507">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="CIK0002027815:FinancingCashFlows" contextRef="From2023-04-012024-03-31_custom_LeaseLiabilitieMember" id="Fact002508" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">1,052</ix:nonFraction></td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="CIK0002027815:FinancingCashFlows" contextRef="From2023-04-012024-03-31_custom_LoanFromFormerRelatedCompanyMember" id="Fact002510" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">200</ix:nonFraction></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td>
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    <td style="font-size: 10pt; text-align: right">(<ix:nonFraction name="CIK0002027815:FinancingCashFlows" contextRef="From2023-04-012024-03-31_custom_TotalMember1035267468" id="Fact002511" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="HKD">755</ix:nonFraction></td>
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    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Finance costs</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2023-04-012024-03-31_custom_DividendPayableMember" id="Fact002513" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">348</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2023-04-012024-03-31_custom_LeaseLiabilitieMember" id="Fact002514" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">68</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2023-04-012024-03-31_custom_TotalMember1035267468" id="Fact002517" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">416</ix:nonFraction></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_43B_c20240401__20250331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zkGY0BskxIp4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:LiabilitiesArissingFromFinancingActivities" contextRef="AsOf2024-03-31_custom_LeaseLiabilitieMember" id="Fact002520" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">843</ix:nonFraction></td>
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    <td style="font-size: 10pt; text-align: right"><ix:nonFraction name="CIK0002027815:LiabilitiesArissingFromFinancingActivities" contextRef="AsOf2024-03-31_custom_LoanFromFormerRelatedCompanyMember" id="Fact002522" format="ixt:numdotdecimal" decimals="0" unitRef="HKD">150</ix:nonFraction></td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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</ix:nonNumeric><p id="xdx_8AF_zPiEXb9L3Sm4" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">&#160;</p>



</ix:nonNumeric><ix:nonNumeric contextRef="From2025-04-01to2026-03-31" escape="true" id="Fact002561" name="ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory"><p id="xdx_80F_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_z3VCFv25ylmh" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
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<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Company has assessed all events from March 31, 2026, up through the date that
these consolidated financial statements are available to be issued, and there are no material subsequent events that require recognition
or disclosure in these consolidated financial statements.</p>



</ix:nonNumeric><p id="xdx_81A_zp02IVnOHtyh" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">F-53</p>

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

<!-- Field: Rule-Page --><div style="margin: 3pt auto; width: 100%"><div style="border-top: Black 4pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="margin: 0pt 182.7pt 0pt 183.25pt; font-size: 10pt; text-align: center"></p>

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<DESCRIPTION>EXHIBIT 1.1
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<P STYLE="margin: 3.2pt 0pt 0pt; font-size: 10pt; text-align: right"><B>Exhibit <FONT STYLE="letter-spacing: -0.25pt">1.1</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 1.8pt 0 0"><P STYLE="text-align: right; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

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                                                                                                                                   <P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><B>SECOND amended and restated </B></FONT></P>
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    of association<BR>
    OF<BR>
    Bluemount Holdings Limited</B></FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Adopted
    by special resolution on 25 February 2025)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="ogier.jpg" ALT="" STYLE="height: 39px; width: 99px">&nbsp;</FONT></P>

<P STYLE="font-size: 10pt; text-indent: 24.35pt; margin: 0 210.75pt 0 221pt"></P>

<P STYLE="font-size: 10pt; margin: 6.1pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 24.35pt; margin: 3.4pt 210.75pt 0 221pt"></P>

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<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Companies
Act (Revised)</B></FONT></P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exempted
Company Limited by Shares</B></FONT></P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Second
Amended and Restated</B></FONT></P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Memorandum
of Association</B></FONT></P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><FONT STYLE="letter-spacing: -0.3pt">of</FONT></B></FONT></P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><FONT STYLE="letter-spacing: -0.3pt">&nbsp;</FONT></B></FONT></P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Bluemount
Holdings <FONT STYLE="letter-spacing: -0.1pt">Limited</FONT></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt">(Adopted by special resolution on 25 February <FONT STYLE="letter-spacing: -0.1pt">2025)</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">1</TD><TD>The name of the Company is <B>Bluemount Holdings <FONT STYLE="letter-spacing: -0.1pt">Limited</FONT></B><FONT STYLE="letter-spacing: -0.1pt">.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Company's registered office will be situated at the office of Ogier Global
(Cayman) Limited, 89 Nexus Way, Camana Bay, Grand Cayman, KY1-9009, Cayman Islands or at such other place in the Cayman Islands as the
directors may at any time decide.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Company's objects are unrestricted. As provided by section 7(4) of the Companies
Act (Revised), the Company has full power and authority to carry out any object not prohibited by any law of the Cayman Islands.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">4</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Company has unrestricted corporate capacity. Without limitation to the foregoing,
as provided by section 27 (2) of the Companies Act (Revised), the Company has and is capable of exercising all the functions of a natural
person of full capacity irrespective of any question of corporate benefit.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5</TD><TD>Nothing in any of the preceding paragraphs permits the Company to carry on any of the following businesses without being duly licensed,
<FONT STYLE="letter-spacing: -0.1pt">namely:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the business of a bank or trust company without being licensed in that behalf under the Banks and Trust Companies Act (Revised); <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">insurance business from within the Cayman Islands or the business of an insurance manager, agent, sub-agent
or broker without being licensed in that behalf under the Insurance Act (Revised);or</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>the business of company management without being licensed in that behalf under the Companies Management Act <FONT STYLE="letter-spacing: -0.1pt">(Revised).</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">6</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Company will not trade in the Cayman Islands with any person, firm or corporation
except in furtherance of its business carried on outside the Cayman Islands. Despite this, the Company may effect and conclude contracts
in the Cayman Islands and exercise in the Cayman Islands any of its powers necessary for the carrying on of its business outside the Cayman
Islands.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 7.95pt 0 0"></P>

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<P STYLE="margin: 7.95pt 0 0; font-size: 10pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 3.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">7</TD><TD>The Company is a company limited by shares and accordingly the liability of each member is limited to the amount (if any) unpaid on
that member's <FONT STYLE="letter-spacing: -0.1pt">shares.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">8</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The share capital of the Company is US$50,000 divided into 50,000,000 Class A Ordinary
Shares of US$0.0001 each and 450,000,000 Class B Ordinary Shares of US$0.0001 each. Other than as set out in the preceding sentence, there
is no limit on the number of shares of any class which the Company is authorised to issue. However, subject to the Companies Act (Revised)
and the Company's articles of association, the Company has power to do any one or more of the <FONT STYLE="letter-spacing: -0.1pt">following:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>redeem or repurchase any of its <FONT STYLE="letter-spacing: -0.1pt">shares;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>increase or reduce its <FONT STYLE="letter-spacing: -0.1pt">capital;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>issue any part of its capital (whether original, redeemed, increased or <FONT STYLE="letter-spacing: -0.1pt">reduced):</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(i)</TD><TD>with or without any preferential, deferred, qualified or special rights, privileges or conditions; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(ii)</TD><TD>subject to any limitations or <FONT STYLE="letter-spacing: -0.1pt">restrictions</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 14.6pt 0 1in">and unless the condition of issue expressly declares otherwise, every issue of shares
(whether declared to be ordinary, preference or otherwise) is subject to this power; and</P>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(d)</TD><TD>alter any of those rights, privileges, conditions, limitations or <FONT STYLE="letter-spacing: -0.1pt">restrictions.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">9</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Company has power to register by way of continuation as a body corporate limited
by shares under the laws of any jurisdiction outside the Cayman Islands and to be deregistered in the Cayman Islands.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0"></P>

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<P STYLE="margin: 0; font-size: 10pt">&nbsp;</P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: bold 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Companies
    Act (Revised)</FONT></P>
    <P STYLE="font: bold 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exempted
    Company Limited By Shares</FONT></P>
    <P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; width: 14%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 73%; padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: bold 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: bold 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-transform: uppercase; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECOND
    AMENDED AND RESTATED<BR>
    articles of association<BR>
    of<BR>
    Bluemount Holdings Limited</FONT></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P></TD>
    <TD STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Adopted
    by special resolution passed on 25 February 2025)</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 24pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0pt; text-align: justify"></P>

<P STYLE="margin: 0pt; font-size: 10pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt"><B>CONTENTS</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 4.25pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 75%; padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>1 Definitions, interpretation and exclusion of Table <FONT STYLE="letter-spacing: -0.5pt">A</FONT></B></FONT></TD>
    <TD STYLE="width: 25%; text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt"><B>1</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Definitions</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">1</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Interpretation</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">4</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Exclusion of Table A <FONT STYLE="letter-spacing: -0.1pt">Articles</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">5</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>2 <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt"><B>5</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to issue Shares and options, with or without special <FONT STYLE="letter-spacing: -0.1pt">rights</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">5</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to pay commissions and brokerage <FONT STYLE="letter-spacing: -0.2pt">fees</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">5</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Trusts not <FONT STYLE="letter-spacing: -0.1pt">recognised</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">6</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Security <FONT STYLE="letter-spacing: -0.1pt">interests</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">6</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to vary class <FONT STYLE="letter-spacing: -0.1pt">rights</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">6</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Effect of new Share issue on existing class <FONT STYLE="letter-spacing: -0.1pt">rights</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">7</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">No bearer Shares or <FONT STYLE="letter-spacing: -0.1pt">warrants</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">7</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Treasury <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">7</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Rights attaching to Treasury Shares and related <FONT STYLE="letter-spacing: -0.1pt">matters</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">7</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Register of <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">8</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Annual <FONT STYLE="letter-spacing: -0.1pt">Return</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">8</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>3 Share <FONT STYLE="letter-spacing: -0.1pt">certificates</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt"><B>8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Issue of share <FONT STYLE="letter-spacing: -0.1pt">certificates</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">8</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Renewal of lost or damaged share <FONT STYLE="letter-spacing: -0.1pt">certificates</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">9</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>4 Lien on <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt"><B>9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Nature and scope of <FONT STYLE="letter-spacing: -0.2pt">lien</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">9</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Company may sell Shares to satisfy <FONT STYLE="letter-spacing: -0.2pt">lien</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.5pt">9</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Authority to execute instrument of <FONT STYLE="letter-spacing: -0.1pt">transfer</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">10</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Consequences of sale of Shares to satisfy <FONT STYLE="letter-spacing: -0.2pt">lien</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">10</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Application of proceeds of <FONT STYLE="letter-spacing: -0.2pt">sale</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">10</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>5 Calls on Shares and <FONT STYLE="letter-spacing: -0.1pt">forfeiture</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>11</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to make calls and effect of <FONT STYLE="letter-spacing: -0.1pt">calls</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">11</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Time when call <FONT STYLE="letter-spacing: -0.2pt">made</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">11</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Liability of joint <FONT STYLE="letter-spacing: -0.1pt">holders</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">11</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Interest on unpaid <FONT STYLE="letter-spacing: -0.1pt">calls</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">11</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Deemed <FONT STYLE="letter-spacing: -0.1pt">calls</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">12</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to accept early <FONT STYLE="letter-spacing: -0.1pt">payment</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">12</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to make different arrangements at time of issue of <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">12</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Notice of <FONT STYLE="letter-spacing: -0.1pt">default</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">12</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Forfeiture or surrender of <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">12</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Disposal of forfeited or surrendered Share and power to cancel forfeiture or <FONT STYLE="letter-spacing: -0.1pt">surrender</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">12</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Effect of forfeiture or surrender on former <FONT STYLE="letter-spacing: -0.1pt">Member</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">13</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Evidence of forfeiture or <FONT STYLE="letter-spacing: -0.1pt">surrender</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">13</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Sale of forfeited or surrendered <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">14</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>6 Transfer of <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>14</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Right to <FONT STYLE="letter-spacing: -0.1pt">transfer</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">14</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Form of <FONT STYLE="letter-spacing: -0.1pt">Transfer</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">14</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to refuse registration for Shares not listed on a Designated Stock <FONT STYLE="letter-spacing: -0.1pt">Exchange</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">14</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Suspension of <FONT STYLE="letter-spacing: -0.1pt">transfers</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">15</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Company may retain instrument of <FONT STYLE="letter-spacing: -0.1pt">transfer</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">15</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Notice of refusal to <FONT STYLE="letter-spacing: -0.1pt">register</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">15</FONT></TD></TR>
  </TABLE>
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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 72%; padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>7 Transmission of <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></B></FONT></TD>
    <TD STYLE="width: 28%; text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>15</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Persons entitled on death of a <FONT STYLE="letter-spacing: -0.1pt">Member</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">15</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Registration of transfer of a Share following death or <FONT STYLE="letter-spacing: -0.1pt">bankruptcy</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">15</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Indemnity</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">16</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Rights of person entitled to a Share following death or <FONT STYLE="letter-spacing: -0.1pt">bankruptcy</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">16</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>8 Alteration of <FONT STYLE="letter-spacing: -0.1pt">capital</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>16</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Increasing, consolidating, converting, dividing and cancelling share <FONT STYLE="letter-spacing: -0.1pt">capital</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">16</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Dealing with fractions resulting from consolidation of <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">17</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Reducing share <FONT STYLE="letter-spacing: -0.1pt">capital</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">17</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>9 Conversion, redemption and purchase of own <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>17</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to issue redeemable Shares and to purchase own <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">17</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to pay for redemption or purchase in cash or in <FONT STYLE="letter-spacing: -0.1pt">specie</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">18</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Effect of redemption or purchase of a <FONT STYLE="letter-spacing: -0.1pt">Share</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">18</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Conversion <FONT STYLE="letter-spacing: -0.1pt">Rights</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">18</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Share <FONT STYLE="letter-spacing: -0.1pt">Conversions</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">19</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>10 Meetings of <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>19</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Annual and extraordinary general <FONT STYLE="letter-spacing: -0.1pt">meetings</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">19</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to call <FONT STYLE="letter-spacing: -0.1pt">meetings</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">19</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Content of <FONT STYLE="letter-spacing: -0.1pt">notice</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">20</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Period of <FONT STYLE="letter-spacing: -0.1pt">notice</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">21</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Persons entitled to receive <FONT STYLE="letter-spacing: -0.1pt">notice</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">21</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Accidental omission to give notice or non-receipt of <FONT STYLE="letter-spacing: -0.1pt">notice</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">21</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>11 Proceedings at meetings of <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>21</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Quorum</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">21</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Lack of <FONT STYLE="letter-spacing: -0.1pt">quorum</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">22</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Chairman</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">22</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Right of a Director to attend and <FONT STYLE="letter-spacing: -0.1pt">speak</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">22</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Accommodation of Members at <FONT STYLE="letter-spacing: -0.1pt">meeting</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">22</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Security</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">23</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Adjournment</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">23</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Method of <FONT STYLE="letter-spacing: -0.1pt">voting</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">23</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Outcome of vote by show of <FONT STYLE="letter-spacing: -0.1pt">hands</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">23</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Withdrawal of demand for a <FONT STYLE="letter-spacing: -0.2pt">poll</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">24</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Taking of a <FONT STYLE="letter-spacing: -0.2pt">poll</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">24</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Chairman&rsquo;s casting <FONT STYLE="letter-spacing: -0.2pt">vote</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">24</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Written <FONT STYLE="letter-spacing: -0.1pt">resolutions</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">24</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Sole-Member <FONT STYLE="letter-spacing: -0.1pt">Company</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">25</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>12 Voting rights of <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>25</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Right to <FONT STYLE="letter-spacing: -0.2pt">vote</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">25</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.2pt">Voting</FONT> <FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Rights</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">25</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Rights of joint <FONT STYLE="letter-spacing: -0.1pt">holders</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">26</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Representation of corporate <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">26</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Member with mental <FONT STYLE="letter-spacing: -0.1pt">disorder</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">26</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Objections to admissibility of <FONT STYLE="letter-spacing: -0.1pt">votes</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">27</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Form of <FONT STYLE="letter-spacing: -0.1pt">proxy</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">27</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">How and when proxy is to be <FONT STYLE="letter-spacing: -0.1pt">delivered</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">27</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Voting by proxy</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">29</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>13 Number of <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>29</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 6pt 0 0"></P>

<!-- Field: Page; Sequence: 6 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
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<P STYLE="margin: 6pt 0 0; font-size: 10pt"></P>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 70%; padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>14 Appointment, disqualification and removal of <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></B></FONT></TD>
    <TD STYLE="width: 30%; text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>29</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">First <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">29</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">No age <FONT STYLE="letter-spacing: -0.1pt">limit</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">29</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Corporate <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">30</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">No shareholding <FONT STYLE="letter-spacing: -0.1pt">qualification</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">30</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Appointment of <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">30</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Board&rsquo;s power to appoint <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">30</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Eligibility</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">30</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Appointment at annual general <FONT STYLE="letter-spacing: -0.1pt">meeting</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">31</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Removal of <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">31</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Resignation of <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">31</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Termination of the office of <FONT STYLE="letter-spacing: -0.1pt">Director</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">31</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>15 Alternate <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>32</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Appointment and <FONT STYLE="letter-spacing: -0.1pt">removal</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">32</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Notices</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">33</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Rights of alternate <FONT STYLE="letter-spacing: -0.1pt">Director</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">33</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Appointment ceases when the appointor ceases to be a <FONT STYLE="letter-spacing: -0.1pt">Director</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">33</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Status of alternate <FONT STYLE="letter-spacing: -0.1pt">Director</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">33</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Status of the Director making the <FONT STYLE="letter-spacing: -0.1pt">appointment</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">33</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>16 Powers of <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>34</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Powers of <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">34</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Directors below the minimum <FONT STYLE="letter-spacing: -0.1pt">number</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">34</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Appointments to <FONT STYLE="letter-spacing: -0.1pt">office</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">34</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Provisions for <FONT STYLE="letter-spacing: -0.1pt">employees</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">35</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Exercise of voting <FONT STYLE="letter-spacing: -0.1pt">rights</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">35</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Remuneration</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">35</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Disclosure of <FONT STYLE="letter-spacing: -0.1pt">information</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">36</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>17 Delegation of <FONT STYLE="letter-spacing: -0.1pt">powers</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>36</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to delegate any of the Directors&rsquo; powers to a <FONT STYLE="letter-spacing: -0.1pt">committee</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">36</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Local <FONT STYLE="letter-spacing: -0.1pt">boards</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">37</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to appoint an agent of the <FONT STYLE="letter-spacing: -0.1pt">Company</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">37</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to appoint an attorney or authorised signatory of the <FONT STYLE="letter-spacing: -0.1pt">Company</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">37</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Borrowing <FONT STYLE="letter-spacing: -0.1pt">Powers</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">38</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Corporate <FONT STYLE="letter-spacing: -0.1pt">Governance</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">38</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>18 Meetings of <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>38</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Regulation of Directors&rsquo; <FONT STYLE="letter-spacing: -0.1pt">meetings</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">38</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Calling <FONT STYLE="letter-spacing: -0.1pt">meetings</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">38</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Notice of <FONT STYLE="letter-spacing: -0.1pt">meetings</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">38</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Use of <FONT STYLE="letter-spacing: -0.1pt">technology</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">38</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Quorum</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">39</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Chairman or deputy to <FONT STYLE="letter-spacing: -0.1pt">preside</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">39</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Voting</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">39</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Recording of <FONT STYLE="letter-spacing: -0.1pt">dissent</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">39</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Written <FONT STYLE="letter-spacing: -0.1pt">resolutions</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">39</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Validity of acts of Directors in spite of formal <FONT STYLE="letter-spacing: -0.1pt">defect</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">40</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>19 Permissible Directors' interests and <FONT STYLE="letter-spacing: -0.1pt">disclosure</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>40</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>20 <FONT STYLE="letter-spacing: -0.1pt">Minutes</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>41</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>21 Accounts and <FONT STYLE="letter-spacing: -0.1pt">audit</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>41</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Auditors</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">41</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>22 Record <FONT STYLE="letter-spacing: -0.1pt">dates</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>42</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 6.1pt 0 0"></P>

<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 4pt solid"><p style="margin: 0pt">&#160;</p></DIV>
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<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 78%; padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>23 <FONT STYLE="letter-spacing: -0.1pt">Dividends</FONT></B></FONT></TD>
    <TD STYLE="width: 22%; text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>42</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Source of <FONT STYLE="letter-spacing: -0.1pt">dividends</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">42</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Declaration of dividends by <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">42</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Payment of interim dividends and declaration of final dividends by <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">43</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Apportionment of <FONT STYLE="letter-spacing: -0.1pt">dividends</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">43</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Right of set <FONT STYLE="letter-spacing: -0.25pt">off</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">44</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to pay other than in <FONT STYLE="letter-spacing: -0.2pt">cash</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">44</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">How payments may be <FONT STYLE="letter-spacing: -0.2pt">made</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">44</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Dividends or other monies not to bear interest in absence of special <FONT STYLE="letter-spacing: -0.1pt">rights</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">45</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Dividends unable to be paid or <FONT STYLE="letter-spacing: -0.1pt">unclaimed</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">45</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>24 Capitalisation of <FONT STYLE="letter-spacing: -0.1pt">profits</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>45</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Capitalisation of profits or of any share premium account or capital redemption <FONT STYLE="letter-spacing: -0.1pt">reserve;</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">45</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Applying an amount for the benefit of <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">46</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>25 Share Premium <FONT STYLE="letter-spacing: -0.1pt">Account</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>46</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Directors to maintain share premium <FONT STYLE="letter-spacing: -0.1pt">account</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">46</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Debits to share premium <FONT STYLE="letter-spacing: -0.1pt">account</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">46</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>26 <FONT STYLE="letter-spacing: -0.2pt">Seal</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>46</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Company <FONT STYLE="letter-spacing: -0.2pt">seal</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">46</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Duplicate <FONT STYLE="letter-spacing: -0.2pt">seal</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">46</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">When and how seal is to be <FONT STYLE="letter-spacing: -0.2pt">used</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">47</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">If no seal is adopted or <FONT STYLE="letter-spacing: -0.2pt">used</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">47</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to allow non-manual signatures and facsimile printing of <FONT STYLE="letter-spacing: -0.2pt">seal</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">47</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Validity of <FONT STYLE="letter-spacing: -0.1pt">execution</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">47</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>27 <FONT STYLE="letter-spacing: -0.1pt">Indemnity</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>47</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Release</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">48</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Insurance</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">48</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>28 <FONT STYLE="letter-spacing: -0.1pt">Notices</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>49</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Form of <FONT STYLE="letter-spacing: -0.1pt">notices</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">49</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Electronic <FONT STYLE="letter-spacing: -0.1pt">communications</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">49</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Persons entitled to <FONT STYLE="letter-spacing: -0.1pt">notices</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">50</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Persons authorised to give <FONT STYLE="letter-spacing: -0.1pt">notices</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">50</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Delivery of written <FONT STYLE="letter-spacing: -0.1pt">notices</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">50</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Joint <FONT STYLE="letter-spacing: -0.1pt">holders</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">50</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt">Signatures</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">51</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Giving notice to a deceased or bankrupt <FONT STYLE="letter-spacing: -0.1pt">Member</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">51</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Date of giving <FONT STYLE="letter-spacing: -0.1pt">notices</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">51</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Saving <FONT STYLE="letter-spacing: -0.1pt">provision</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">52</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>29 Authentication of Electronic <FONT STYLE="letter-spacing: -0.1pt">Records</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>52</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Application of <FONT STYLE="letter-spacing: -0.1pt">Articles</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">52</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Authentication of documents sent by Members by Electronic <FONT STYLE="letter-spacing: -0.1pt">means</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">52</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Authentication of document sent by the Secretary or Officers of the Company by Electronic <FONT STYLE="letter-spacing: -0.1pt">means</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">53</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Manner of <FONT STYLE="letter-spacing: -0.1pt">signing</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">53</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Saving <FONT STYLE="letter-spacing: -0.1pt">provision</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">53</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>30 Transfer by way of <FONT STYLE="letter-spacing: -0.1pt">continuation</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>54</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>31 Winding <FONT STYLE="letter-spacing: -0.25pt">up</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>54</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Distribution of assets in <FONT STYLE="letter-spacing: -0.1pt">specie</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">54</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">No obligation to accept <FONT STYLE="letter-spacing: -0.1pt">liability</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">54</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt"><B>32 Amendment of Memorandum and <FONT STYLE="letter-spacing: -0.1pt">Articles</FONT></B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt"><B>55</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to change name or amend <FONT STYLE="letter-spacing: -0.1pt">Memorandum</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">55</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 2.5pt"><FONT STYLE="font-size: 10pt">Power to amend these <FONT STYLE="letter-spacing: -0.1pt">Articles</FONT></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; letter-spacing: -0.25pt">55</FONT></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 6.1pt 0 0"></P>

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<P STYLE="margin: 6.1pt 0 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: bold 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Companies
Act (Revised)</B></FONT></P>

<P STYLE="font: bold 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exempted
Company Limited by Shares</B></FONT></P>

<P STYLE="margin: 0.05in 210.75pt 0 221pt; font-size: 10pt; text-indent: 24.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<P STYLE="font: bold 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Second
Amended and Restated <BR>
Articles of Association</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0"></P>

<P STYLE="font: bold 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: -0.25pt"><B>of</B></FONT></P>

<P STYLE="font: bold 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Bluemount
Holdings <FONT STYLE="letter-spacing: -0.1pt">Limited</FONT></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B></B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt">(Adopted by special resolution passed on 25 February <FONT STYLE="letter-spacing: -0.1pt">2025)</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Definitions, interpretation and exclusion of Table A <FONT STYLE="letter-spacing: -0.1pt"></FONT></B></P>

<P STYLE="margin: 0 357.95pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></B></P>

<P STYLE="margin: 0 357.95pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B><FONT STYLE="letter-spacing: -0.1pt">Definitions</FONT></B></P>

<P STYLE="margin: 0 357.95pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.55pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">1.1</TD><TD>In these Articles, the following definitions <FONT STYLE="letter-spacing: -0.1pt">apply:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 43.65pt; font-size: 10pt; text-align: justify"><B>Act</B> means Companies Act (Revised) of the Cayman Islands,
including any statutory modification or re-enactment thereof for the time being in force; <B></B></P>

<P STYLE="margin: 0 53.8pt 0 43.65pt; font-size: 10pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 43.65pt; font-size: 10pt; text-align: justify"><B>ADS</B> means an American depository share
representing an Ordinary Share or such number of Ordinary Share as may be determined by the Company; <B></B></P>

<P STYLE="margin: 0 53.8pt 0 43.65pt; font-size: 10pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="margin: 0 53.8pt 0 43.65pt; font-size: 10pt; text-align: justify"><B>Articles </B>means, as appropriate:</P>

<P STYLE="margin: 0 53.8pt 0 43.65pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>these articles of association as amended from time to time: <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 43.65pt; text-align: right"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD STYLE="text-align: justify">two or more particular articles of these Articles;</TD>
</TR></TABLE>

<P STYLE="margin: 0 350.35pt 0 43.65pt; font-size: 10pt; text-indent: 0in">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 43.65pt; font-size: 10pt; text-indent: 0in">and <B>Article</B> refers to a particular article of these Articles;</P>

<P STYLE="margin: 0 350.35pt 0 43.65pt; font-size: 10pt; text-indent: 0in">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 43.65pt"><B>Auditors </B>means the auditor or auditors for the time being of the <FONT STYLE="letter-spacing: -0.1pt">Company;</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Board </B>means the board of Directors from time to <FONT STYLE="letter-spacing: -0.1pt">time;</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 43.65pt; font-size: 10pt"><B>Business Day </B>means a day when banks in Grand Cayman, the Cayman Islands
are open for the transaction of normal banking business and for the avoidance of doubt, shall not include a Saturday, Sunday or public
holiday in the Cayman Islands;</P>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Cayman Islands</B> means the British Overseas Territory of the Cayman <FONT STYLE="letter-spacing: -0.1pt">Islands;</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Class A Ordinary Share </B>means an Ordinary Share designated by the directors as
a Class A Ordinary <FONT STYLE="letter-spacing: -0.1pt">Share;</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Class B Ordinary Share </B>means an Ordinary Share designated by the directors as
a Class B Ordinary <FONT STYLE="letter-spacing: -0.1pt">Share;</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 43.65pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05in 0 0 43.65pt; font-size: 10pt"><B>Clear Days</B>, in relation to a period of notice, means that period <FONT STYLE="letter-spacing: -0.1pt">excluding:</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the day when the notice is given or deemed to be given; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>the day for which it is given or on which it is to take <FONT STYLE="letter-spacing: -0.1pt">effect;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Commission</B> means Securities and Exchange Commission of the United States of America
or other federal agency for the time being administering the U.S. Securities Act;</P>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Company </B>means the above-named <FONT STYLE="letter-spacing: -0.1pt">company;</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Default Rate </B>means ten per cent per <FONT STYLE="letter-spacing: -0.1pt">annum;</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 43.65pt; font-size: 10pt"><B>Designated Stock Exchanges</B> means the Nasdaq Stock Market in the United States
of America for so long as the Company&rsquo;s Shares or ADSs are there listed and any other stock exchange on which the Company&rsquo;s
Shares or ADSs are listed for trading;</P>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Designated Stock Exchange Rules</B> means the relevant code, rules and regulations,
as amended, from time to time, applicable as a result of the original and continued listing of any Shares or ADSs on the Designated Stock
Exchanges;</P>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 43.65pt; font-size: 10pt"><B>Directors </B>means the directors for the time being of the Company and the expression
Director shall be construed accordingly;</P>

<P STYLE="margin: 0 130pt 0 43.65pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 43.65pt; font-size: 10pt"><B>Electronic </B>has the meaning given to that term in the Electronic Transactions Act (Revised)
of the Cayman Islands;</P>

<P STYLE="margin: 0 130pt 0 43.65pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 43.65pt; font-size: 10pt"><B>Electronic Record </B>has the meaning given to that term in the Electronic Transactions Act (Revised) of the
Cayman Islands; <B></B></P>

<P STYLE="margin: 0 130pt 0 43.65pt; font-size: 10pt"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 43.65pt; font-size: 10pt"><B>Electronic Signature</B> has the meaning given to that term in the Electronic Transactions Act (Revised) of the Cayman
Islands;</P>

<P STYLE="margin: 0 130pt 0 43.65pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0 130pt 0 43.65pt; font-size: 10pt"><B>Fully Paid Up </B>means:</P>

<P STYLE="margin: 0 130pt 0 43.65pt; font-size: 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="padding-right: 14.6pt">in relation to a Share with par value, means that the par value for that Share and any premium payable
in respect of the issue of that Share, has been fully paid or credited as paid in money or money&rsquo;s worth; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">in relation to a Share without par value, means that the agreed issue price for that Share has been
fully paid or credited as paid in money or money&rsquo;s <FONT STYLE="letter-spacing: -0.1pt">worth;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>General Meeting </B>means a general meeting of the Company duly constituted in accordance
with the <FONT STYLE="letter-spacing: -0.1pt">Articles;</FONT></P>

<P STYLE="margin: 0 0 0 43.65pt; font-size: 10pt"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; margin: 0 0 0 43.65pt; font-size: 10pt"><B>Independent Director</B> means a Director who is an independent director as defined
in the Designated Stock Exchange Rules as determined by the Board;</P>

<P STYLE="margin: 0 42.4pt 0 286.25pt; font-size: 10pt; text-indent: -242.65pt">&nbsp;</P>

<P STYLE="margin: 0 42.4pt 0 286.25pt; font-size: 10pt; text-indent: -242.65pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 42.4pt 0 286.25pt; font-size: 10pt; text-indent: -242.65pt"></P>

<P STYLE="font-size: 10pt; margin: 3.4pt 0 0 43.65pt"><B>Member </B>means any person or persons entered on the register of Members from
time to time as the holder of a <FONT STYLE="letter-spacing: -0.1pt">Share;</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Memorandum </B>means the memorandum of association of the Company as amended from
time to <FONT STYLE="letter-spacing: -0.1pt">time;</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>month </B>means a calendar <FONT STYLE="letter-spacing: -0.1pt">month;</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Officer</B> means a person appointed to hold an office in the Company including a
Director, alternate Director or liquidator and excluding the <FONT STYLE="letter-spacing: -0.1pt">Secretary;</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 43.65pt"><B>Ordinary Resolution</B> means a resolution of a General
Meeting passed by a simple majority of Members who (being entitled to do so) vote in person or by proxy at that meeting. The expression
includes a unanimous written resolution;</P>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.65pt 0 43.65pt"><B>Ordinary Share </B>means an ordinary share in the capital
of the Company having the rights set out in these Articles and issued as either a Class A Ordinary Share or as a Class B Ordinary Share.
In these Articles the term Ordinary Share shall embrace all classes of Ordinary Share except where reference is made to a specific class;</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Partly Paid Up </B><FONT STYLE="letter-spacing: -0.1pt">means:</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="padding-right: 14.6pt">in relation to a Share with par value, that the par value for that Share and any premium payable in
respect of the issue of that Share, has not been fully paid or credited as paid in money or money&rsquo;s worth; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">in relation to a Share without par value, means that the agreed issue price for that Share has not been
fully paid or credited as paid in money or money&rsquo;s <FONT STYLE="letter-spacing: -0.1pt">worth;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 43.65pt"><B>Register of Members </B>means the register of Members maintained
in accordance with the Act and includes (except where otherwise stated) any branch or duplicate register of the Members;</P>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Secretary</B> means a person appointed to perform the duties of the secretary of
the Company, including a joint, assistant or deputy <FONT STYLE="letter-spacing: -0.1pt">secretary;</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt"><B>Share</B> means a share in the capital of the Company and the <FONT STYLE="letter-spacing: -0.1pt">expression:</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>includes stock (except where a distinction between shares and stock is expressed or implied); <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>where the context permits, also includes a fraction of a <FONT STYLE="letter-spacing: -0.1pt">Share;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0.05pt 14.6pt 0 43.65pt"><B>Special Resolution </B>means a resolution of a General
Meeting or a resolution of a meeting of the holders of any class of Shares in a class meeting duly constituted in accordance with the
Articles in each case passed by a majority of not less than two-thirds of Members who (being entitled to do so) vote in person or by proxy
at that meeting. The expression includes a unanimous written resolution;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 8.95pt 182.7pt 0 183.25pt">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"></P>

<P STYLE="font-size: 10pt; margin: 3.4pt 0 0 43.65pt"></P>

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    <!-- Field: /Page -->

<P STYLE="margin: 3.4pt 0 0 43.65pt; font-size: 10pt"><B>Treasury Shares</B> means Shares held in treasury pursuant to the Act and Article
0; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 43.65pt; font-size: 10pt"><B>U.S. Securities Act </B>means the Securities Act of 1933 of the United States
of America, as amended, or any similar federal statute and the rules and regulations of the Commission thereunder, all as the same shall
be in effect at the time.</P>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Interpretation</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">1.2</TD><TD>In the interpretation of these Articles, the following provisions apply unless the context otherwise <FONT STYLE="letter-spacing: -0.1pt">requires:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>A reference in these Articles to a statute is a reference to a statute of the Cayman Islands as known by its short title, and <FONT STYLE="letter-spacing: -0.1pt">includes:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(i)</TD><TD>any statutory modification, amendment or re-enactment; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(ii)</TD><TD>any subordinate legislation or regulations issued under that <FONT STYLE="letter-spacing: -0.1pt">statute.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 1in; font-size: 10pt">Without limitation to the preceding sentence, a reference to a revised Act of the Cayman
Islands is taken to be a reference to the revision of that Act in force from time to time as amended from time to time.</P>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>Headings are inserted for convenience only and do not affect the interpretation of these Articles, unless there is <FONT STYLE="letter-spacing: -0.1pt">ambiguity.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(c)</TD><TD STYLE="padding-right: 14.6pt">If a day on which any act, matter or thing is to be done under these Articles is not a Business Day,
the act, matter or thing must be done on the next Business Day.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(d)</TD><TD STYLE="padding-right: 14.6pt">A word which denotes the singular also denotes the plural, a word which denotes the plural also denotes
the singular, and a reference to any gender also denotes the other genders.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(e)</TD><TD>A reference to a <B>person </B>includes, as appropriate, a company, trust, partnership, joint venture, association, body corporate
or government <FONT STYLE="letter-spacing: -0.1pt">agency.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(f)</TD><TD STYLE="padding-right: 14.6pt">Where a word or phrase is given a defined meaning another part of speech or grammatical form in respect
to that word or phrase has a corresponding <FONT STYLE="letter-spacing: -0.1pt">meaning.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(g)</TD><TD>All references to time are to be calculated by reference to time in the place where the Company&rsquo;s registered office is <FONT STYLE="letter-spacing: -0.1pt">located.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(h)</TD><TD STYLE="padding-right: 14.6pt">The words <B>written </B>and <B>in writing </B>include all modes of representing or reproducing words
in a visible form, but do not include an Electronic Record where the distinction between a document in writing and an Electronic Record
is expressed or implied.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(i)</TD><TD>The words <B>including</B>, <B>include </B>and <B>in particular </B>or any similar expression are to be construed without <FONT STYLE="letter-spacing: -0.1pt">limitation.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">1.3</TD><TD>The headings in these Articles are intended for convenience only and shall not affect the interpretation of these <FONT STYLE="letter-spacing: -0.1pt">Articles.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Exclusion of Table A <FONT STYLE="letter-spacing: -0.1pt">Articles</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">1.4</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The regulations contained in Table A in the First Schedule of the Act and any other
regulations contained in any statute or subordinate legislation are expressly excluded and do not apply to the Company.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>2</B></TD><TD><FONT STYLE="letter-spacing: -0.1pt"><B>Shares</B></FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Power to issue Shares and options, with or without special <FONT STYLE="letter-spacing: -0.1pt">rights</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Subject to the provisions of the Act and these Articles about the redemption and
purchase of the Shares, the Directors have general and unconditional authority to allot (with or without confirming rights of renunciation),
grant options over or otherwise deal with any unissued Shares to such persons, at such times and on such terms and conditions as they
may decide. No Share may be issued at a discount except in accordance with the provisions of the Act.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.2</TD><TD>Without limitation to the preceding Article, the Directors may so deal with the unissued <FONT STYLE="letter-spacing: -0.1pt">Shares:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>either at a premium or at par; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>with or without preferred, deferred or other special rights or restrictions, whether in regard to dividend, voting, return of capital
or <FONT STYLE="letter-spacing: -0.1pt">otherwise.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Without limitation to the two preceding Articles, the Directors may refuse to accept
any application for Shares, and may accept any application in whole or in part, for any reason or for no reason.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Power to pay commissions and brokerage <FONT STYLE="letter-spacing: -0.2pt">fees</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.4</TD><TD>The Company may pay a commission to any person in consideration of that <FONT STYLE="letter-spacing: -0.1pt">person:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>subscribing or agreeing to subscribe, whether absolutely or conditionally; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>procuring or agreeing to procure subscriptions, whether absolute or <FONT STYLE="letter-spacing: -0.1pt">conditional,</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 14.6pt 0 43.65pt">for any Shares. That commission may be satisfied by the payment of cash or the
allotment of Fully Paid Up or Partly Paid Up Shares or partly in one way and partly in another.</P>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.5</TD><TD>The Company may employ a broker in the issue of its capital and pay him any proper commission or <FONT STYLE="letter-spacing: -0.1pt">brokerage.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><B></B></P>

<!-- Field: Page; Sequence: 13 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05in 0 0 15.25pt; font-size: 10pt"><B>Trusts not <FONT STYLE="letter-spacing: -0.1pt">recognised</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.6</TD><TD>Except as required by <FONT STYLE="letter-spacing: -0.2pt">Act:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>no person shall be recognised by the Company as holding any Share on any trust; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>no person other than the Member shall be recognised by the Company as having any right in a <FONT STYLE="letter-spacing: -0.1pt">Share.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Security <FONT STYLE="letter-spacing: -0.1pt">interests</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.7</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Notwithstanding the preceding Article, the Company may (but shall not be obliged
to) recognise a security interest of which it has actual notice over shares. The Company shall not be treated as having recognised any
such security interest unless it has so agreed in writing with the secured party.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Power to vary class <FONT STYLE="letter-spacing: -0.1pt">rights</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.8</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If the share capital is divided into different classes of Shares then, unless the
terms on which a class of Shares was issued state otherwise, the rights attaching to a class of Shares may only be varied if one of the
following applies:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the Members holding not less than two-thirds of the issued Shares of that class consent in writing to the variation; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">the variation is made with the sanction of a Special Resolution passed at a separate general meeting
of the Members holding the issued Shares of that <FONT STYLE="letter-spacing: -0.1pt">class.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.9</TD><TD>For the purpose of Article 0, all the provisions of these Articles relating to general meetings apply, mutatis mutandis, to every
such separate meeting except <FONT STYLE="letter-spacing: -0.1pt">that:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the necessary quorum shall be one or more persons holding, or representing by proxy, not less than one third of the issued Shares
of the class; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">any Member holding issued Shares of the class, present in person or by proxy or, in the case of a corporate
Member, by its duly authorised representative, may demand a poll.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.10</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">For the purposes of a separate class meeting, the Directors may treat two or more
or all the classes of Shares as forming one class of Shares if the Directors consider that such classes of Shares would be affected in
the same way by the proposals under consideration, but in any other case shall treat them as separate classes of Shares.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0.05pt 182.7pt 0 183.25pt"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><B></B></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05in 0 0 15.25pt; font-size: 10pt"><B>Effect of new Share issue on existing class <FONT STYLE="letter-spacing: -0.1pt">rights</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.11</TD><TD STYLE="padding-right: 14.6pt">Unless the terms on which a class of Shares was issued state otherwise, the rights conferred on the
Member holding Shares of any class shall not be deemed to be varied by the creation or issue of further Shares ranking <I>pari passu </I>with
the existing Shares of that class.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><B>No bearer Shares or <FONT STYLE="letter-spacing: -0.1pt">warrants</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.12</TD><TD>The Company shall not issue Shares or warrants to <FONT STYLE="letter-spacing: -0.1pt">bearers.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Treasury Shares</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.13</TD><TD STYLE="padding-right: 14.6pt">Shares that the Company purchases, redeems or acquires by way of surrender in accordance with the Act
shall be held as Treasury Shares and not treated as cancelled if:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the Directors so determine prior to the purchase, redemption or surrender of those shares; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>the relevant provisions of the Memorandum and Articles and the Act are otherwise complied <FONT STYLE="letter-spacing: -0.1pt">with.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Rights attaching to Treasury Shares and related <FONT STYLE="letter-spacing: -0.1pt">matters</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.14</TD><TD STYLE="padding-right: 14.6pt">No dividend may be declared or paid, and no other distribution (whether in cash or otherwise) of the
Company&rsquo;s assets (including any distribution of assets to Members on a winding up) may be made to the Company in respect of a Treasury
Share.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.15</TD><TD>The Company shall be entered in the register of Members as the holder of the Treasury Shares. <FONT STYLE="letter-spacing: -0.1pt">However:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="padding-right: 14.6pt">the Company shall not be treated as a Member for any purpose and shall not exercise any right in respect
of the Treasury Shares, and any purported exercise of such a right shall be void; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">a Treasury Share shall not be voted, directly or indirectly, at any meeting of the Company and shall
not be counted in determining the total number of issued shares at any given time, whether for the purposes of these Articles or the Act.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.16</TD><TD STYLE="padding-right: 14.6pt">Nothing in Article 0 prevents an allotment of Shares as Fully Paid Up bonus shares in respect of a Treasury
Share and Shares allotted as Fully Paid Up bonus shares in respect of a Treasury Share shall be treated as Treasury Shares.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.17</TD><TD>Treasury Shares may be disposed of by the Company in accordance with the Act and otherwise on such terms and conditions as the Directors
<FONT STYLE="letter-spacing: -0.1pt">determine.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><B></B></P>

<!-- Field: Page; Sequence: 15 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05in 0 0 15.25pt; font-size: 10pt"><B>Register of <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.18</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors shall keep or cause to be kept a register of Members as required
by the Act and may cause the Company to maintain one or more branch registers as contemplated by the Act, provided that where the Company
is maintaining one or more branch registers, the Directors shall ensure that a duplicate of each branch register is kept with the Company's
principal register of Members and updated within such number of days of any amendment having been made to such branch register as may
be required by the Act.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.19</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The title to Shares listed on a Designated Stock Exchange may be evidenced and
transferred in accordance with the laws applicable to the rules and regulations of the Designated Stock Exchange and, for these purposes,
the register of Members may be maintained in accordance with Article 40B of the Act.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Annual <FONT STYLE="letter-spacing: -0.1pt">Return</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">2.20</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors in each calendar year shall prepare or cause to be prepared an annual
return and declaration setting forth the particulars required by the Act and shall deliver a copy thereof to the registrar of companies
for the Cayman Islands.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>3&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT STYLE="letter-spacing: -0.1pt">Share certificates</FONT></B></P>

<P STYLE="margin: 0 473.05pt 0 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>Issue of share certificates</B></P>

<P STYLE="margin: 0 473.05pt 0 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">3.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A Member shall only be entitled to a share certificate if the Directors resolve
that share certificates shall be issued. Share certificates representing Shares, if any, shall be in such form as the Directors may determine.
If the Directors resolve that share certificates shall be issued, upon being entered in the register of Members as the holder of a Share,
the Directors may issue to any Member:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="padding-right: 14.6pt">without payment, one certificate for all the Shares of each class held by that Member (and, upon transferring
a part of the Member&rsquo;s holding of Shares of any class, to a certificate for the balance of that holding); and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">upon payment of such reasonable sum as the Directors may determine for every certificate after the first,
several certificates each for one or more of that Member&rsquo;s Shares.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">3.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Every certificate shall specify the number, class and distinguishing numbers (if
any) of the Shares to which it relates and whether they are Fully Paid Up or Partly Paid Up. A certificate may be executed under seal
or executed in such other manner as the Directors determine.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">3.3</TD><TD>Every certificate shall bear legends required under the applicable laws, including the U.S. Securities <FONT STYLE="letter-spacing: -0.2pt">Act.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0.05pt 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05pt 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">3.4</TD><TD STYLE="padding-right: 14.6pt">The Company shall not be bound to issue more than one certificate for Shares held jointly by several
persons and delivery of a certificate for a Share to one joint holder shall be a sufficient delivery to all of them.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Renewal of lost or damaged share <FONT STYLE="letter-spacing: -0.1pt">certificates</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">3.5</TD><TD>If a share certificate is defaced, worn-out, lost or destroyed, it may be renewed on such terms (if any) as <FONT STYLE="letter-spacing: -0.25pt">to:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD><FONT STYLE="letter-spacing: -0.1pt">evidence;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD><FONT STYLE="letter-spacing: -0.1pt">indemnity;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>payment of the expenses reasonably incurred by the Company in investigating the evidence; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(d)</TD><TD>payment of a reasonable fee, if any for issuing a replacement share <FONT STYLE="letter-spacing: -0.1pt">certificate,</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt">as the Directors may determine, and (in the case of defacement or wearing-out) on delivery
to the Company of the old <FONT STYLE="letter-spacing: -0.1pt">certificate.</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>4&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Lien on Shares</B></P>

<P STYLE="margin: 0 478.1pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>Nature and scope of lien</B></P>

<P STYLE="margin: 0 478.1pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">4.1</TD><TD STYLE="padding-right: 14.6pt">The Company has a first and paramount lien on all Shares (whether Fully Paid Up or not) registered in
the name of a Member (whether solely or jointly with others). The lien is for all monies payable to the Company by the Member or the Member&rsquo;s
estate:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>either alone or jointly with any other person, whether or not that other person is a Member; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>whether or not those monies are presently <FONT STYLE="letter-spacing: -0.1pt">payable.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">4.2</TD><TD>At any time the Board may declare any Share to be wholly or partly exempt from the provisions of this <FONT STYLE="letter-spacing: -0.1pt">Article.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Company may sell Shares to satisfy <FONT STYLE="letter-spacing: -0.2pt">lien</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">4.3</TD><TD>The Company may sell any Shares over which it has a lien if all of the following conditions are <FONT STYLE="letter-spacing: -0.2pt">met:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the sum in respect of which the lien exists is presently <FONT STYLE="letter-spacing: -0.1pt">payable;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">the Company gives notice to the Member holding the Share (or to the person entitled to it in consequence
of the death or bankruptcy of that Member) demanding payment and stating that if the notice is not complied with the Shares may be sold;
and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<P STYLE="font-size: 10pt; text-indent: 0in; margin: 0.05in 160.95pt 0 43.65pt"></P>

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<P STYLE="margin: 0.05in 160.95pt 0 43.65pt; font-size: 10pt; text-indent: 0in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
that sum is not paid within fourteen Clear Days after that notice is deemed to be given under these Articles,</P>

<P STYLE="margin: 0.05in 160.95pt 0 43.65pt; font-size: 10pt; text-indent: 0in">and Shares to which this
Article 0 applies shall be referred to as Lien Default Shares.</P>

<P STYLE="margin: 0.05in 160.95pt 0 43.65pt; font-size: 10pt; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">4.4</TD><TD>The Lien Default Shares may be sold in such manner as the Board <FONT STYLE="letter-spacing: -0.1pt">determines.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">4.5</TD><TD>To the maximum extent permitted by law, the Directors shall incur no personal liability to the Member concerned in respect of the
<FONT STYLE="letter-spacing: -0.1pt">sale.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Authority to execute instrument of <FONT STYLE="letter-spacing: -0.1pt">transfer</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">4.6</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">To give effect to a sale, the Directors may authorise any person to execute an
instrument of transfer of the Lien Default Shares sold to, or in accordance with the directions of, the purchaser.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">4.7</TD><TD>The title of the transferee of the Lien Default Shares shall not be affected by any irregularity or invalidity in the proceedings
in respect of the <FONT STYLE="letter-spacing: -0.1pt">sale.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Consequences of sale of Shares to satisfy <FONT STYLE="letter-spacing: -0.2pt">lien</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">4.8</TD><TD>On a sale pursuant to the preceding <FONT STYLE="letter-spacing: -0.1pt">Articles:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the name of the Member concerned shall be removed from the register of Members as the holder of those Lien Default Shares; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>that person shall deliver to the Company for cancellation the certificate (if any) for those Lien Default <FONT STYLE="letter-spacing: -0.1pt">Shares.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">4.9</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Notwithstanding the provisions of Article 0, such person shall remain liable to
the Company for all monies which, at the date of sale, were presently payable by him to the Company in respect of those Lien Default Shares.
That person shall also be liable to pay interest on those monies from the date of sale until payment at the rate at which interest was
payable before that sale or, failing that, at the Default Rate. The Board may waive payment wholly or in part or enforce payment without
any allowance for the value of the Lien Default Shares at the time of sale or for any consideration received on their disposal.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Application of proceeds of <FONT STYLE="letter-spacing: -0.2pt">sale</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">4.10</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The net proceeds of the sale, after payment of the costs, shall be applied in payment
of so much of the sum for which the lien exists as is presently payable. Any residue shall be paid to the person whose Lien Default Shares
have been sold:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>if no certificate for the Lien Default Shares was issued, at the date of the sale; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>if a certificate for the Lien Default Shares was issued, upon surrender to the Company of that certificate for <FONT STYLE="letter-spacing: -0.1pt">cancellation</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 43.65pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05in 0 0 43.65pt; font-size: 10pt">but in either case, subject to the Company retaining a like lien for all sums not
presently payable as existed on the Lien Default Shares before the <FONT STYLE="letter-spacing: -0.1pt">sale.</FONT></P>

<P STYLE="font-size: 10pt; margin: 2pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>5&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Calls on Shares and forfeiture</B></P>

<P STYLE="margin: 0 429.85pt 0 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>Power to make calls and effect of calls</B></P>

<P STYLE="margin: 0 429.85pt 0 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.55pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Subject to the terms of allotment, the Board may make calls on the Members in respect
of any monies unpaid on their Shares including any premium. The call may provide for payment to be by instalments. Subject to receiving
at least 14 Clear Days' notice specifying when and where payment is to be made, each Member shall pay to the Company the amount called
on his Shares as required by the notice.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Before receipt by the Company of any sum due under a call, that call may be revoked
in whole or in part and payment of a call may be postponed in whole or in part. Where a call is to be paid in instalments, the Company
may revoke the call in respect of all or any remaining instalments in whole or in part and may postpone payment of all or any of the remaining
instalments in whole or in part.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A Member on whom a call is made shall remain liable for that call notwithstanding
the subsequent transfer of the Shares in respect of which the call was made. He shall not be liable for calls made after he is no longer
registered as Member in respect of those Shares.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Time when call <FONT STYLE="letter-spacing: -0.2pt">made</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.4</TD><TD>A call shall be deemed to have been made at the time when the resolution of the Directors authorising the call was <FONT STYLE="letter-spacing: -0.1pt">passed.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Liability of joint <FONT STYLE="letter-spacing: -0.1pt">holders</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.5</TD><TD>Members registered as the joint holders of a Share shall be jointly and severally liable to pay all calls in respect of the <FONT STYLE="letter-spacing: -0.1pt">Share.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Interest on unpaid <FONT STYLE="letter-spacing: -0.1pt">calls</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.6</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If a call remains unpaid after it has become due and payable the person from whom
it is due and payable shall pay interest on the amount unpaid from the day it became due and payable until it is paid:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>at the rate fixed by the terms of allotment of the Share or in the notice of the call; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>if no rate is fixed, at the Default <FONT STYLE="letter-spacing: -0.1pt">Rate.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 43.65pt">The Directors may waive payment of the interest wholly or in <FONT STYLE="letter-spacing: -0.1pt">part.</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0.05pt 182.7pt 0 183.25pt"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05in 0 0 15.25pt; font-size: 10pt"><B>Deemed <FONT STYLE="letter-spacing: -0.1pt">calls</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.7</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Any amount payable in respect of a Share, whether on allotment or on a fixed date
or otherwise, shall be deemed to be payable as a call. If the amount is not paid when due the provisions of these Articles shall apply
as if the amount had become due and payable by virtue of a call.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><B>Power to accept early <FONT STYLE="letter-spacing: -0.1pt">payment</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.8</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Company may accept from a Member the whole or a part of the amount remaining
unpaid on Shares held by him although no part of that amount has been called up.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Power to make different arrangements at time of issue of <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.9</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Subject to the terms of allotment, the Directors may make arrangements on the issue
of Shares to distinguish between Members in the amounts and times of payment of calls on their Shares.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.1pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Notice of <FONT STYLE="letter-spacing: -0.1pt">default</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.10</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If a call remains unpaid after it has become due and payable the Directors may
give to the person from whom it is due not less than 14 Clear Days' notice requiring payment of:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the amount <FONT STYLE="letter-spacing: -0.1pt">unpaid;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>any interest which may have <FONT STYLE="letter-spacing: -0.1pt">accrued;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>any expenses which have been incurred by the Company due to that person&rsquo;s <FONT STYLE="letter-spacing: -0.1pt">default.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.11</TD><TD>The notice shall state the <FONT STYLE="letter-spacing: -0.1pt">following:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the place where payment is to be made; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>a warning that if the notice is not complied with the Shares in respect of which the call is made will be liable to be <FONT STYLE="letter-spacing: -0.1pt">forfeited.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Forfeiture or surrender of <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.12</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If the notice given pursuant to Article 0 is not complied with, the Directors may,
before the payment required by the notice has been received, resolve that any Share the subject of that notice be forfeited. The forfeiture
shall include all dividends or other monies payable in respect of the forfeited Share and not paid before the forfeiture. Despite the
foregoing, the Board may determine that any Share the subject of that notice be accepted by the Company as surrendered by the Member holding
that Share in lieu of forfeiture.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 8.95pt 0 0 15.25pt"><B>Disposal of forfeited or surrendered Share and power to cancel forfeiture or
<FONT STYLE="letter-spacing: -0.1pt">surrender</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.13</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A forfeited or surrendered Share may be sold, re-allotted or otherwise disposed
of on such terms and in such manner as the Board determine either to the former Member who held that Share or to any other person. The
forfeiture or surrender may be cancelled on such terms as the Directors think fit at any time before a sale, re-allotment or other disposition.
Where, for the purposes of its disposal, a forfeited or surrendered Share is to be transferred to any person, the Directors may authorise
some person to execute an instrument of transfer of the Share to the transferee.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; text-align: center; margin: 8.95pt 182.7pt 0 183.25pt"></P>

<P STYLE="font-size: 10pt; margin: 3.4pt 0 0 15.25pt"><B></B></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 3.4pt 0 0 15.25pt; font-size: 10pt"><B>Effect of forfeiture or surrender on former <FONT STYLE="letter-spacing: -0.1pt">Member</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.14</TD><TD>On forfeiture or <FONT STYLE="letter-spacing: -0.1pt">surrender:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="padding-right: 14.6pt">the name of the Member concerned shall be removed from the register of Members as the holder of those
Shares and that person shall cease to be a Member in respect of those Shares; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.1pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>that person shall surrender to the Company for cancellation the certificate (if any) for the forfeited or surrendered <FONT STYLE="letter-spacing: -0.1pt">Shares.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.15</TD><TD STYLE="padding-right: 14.6pt">Despite the forfeiture or surrender of his Shares, that person shall remain liable to the Company for
all monies which at the date of forfeiture or surrender were presently payable by him to the Company in respect of those Shares together
with:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>all expenses; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>interest from the date of forfeiture or surrender until <FONT STYLE="letter-spacing: -0.1pt">payment:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(i)</TD><TD>at the rate of which interest was payable on those monies before forfeiture; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(ii)</TD><TD>if no interest was so payable, at the Default <FONT STYLE="letter-spacing: -0.1pt">Rate.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt">The Directors, however, may waive payment wholly or in <FONT STYLE="letter-spacing: -0.1pt">part.</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Evidence of forfeiture or <FONT STYLE="letter-spacing: -0.1pt">surrender</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.16</TD><TD STYLE="padding-right: 14.6pt">A declaration, whether statutory or under oath, made by a Director or the Secretary shall be conclusive
evidence of the following matters stated in it as against all persons claiming to be entitled to forfeited Shares:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>that the person making the declaration is a Director or Secretary of the Company, <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>that the particular Shares have been forfeited or surrendered on a particular <FONT STYLE="letter-spacing: -0.1pt">date.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt">Subject to the execution of an instrument of transfer, if necessary, the declaration
shall constitute good title to the <FONT STYLE="letter-spacing: -0.1pt">Shares.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><B></B></P>

<!-- Field: Page; Sequence: 21 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05in 0 0 15.25pt; font-size: 10pt"><B>Sale of forfeited or surrendered <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">5.17</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Any person to whom the forfeited or surrendered Shares are disposed of shall not
be bound to see to the application of the consideration, if any, of those Shares nor shall his title to the Shares be affected by any
irregularity in, or invalidity of the proceedings in respect of, the forfeiture, surrender or disposal of those <FONT STYLE="letter-spacing: -0.1pt">Shares.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT STYLE="letter-spacing: -0.1pt">Transfer of Shares</FONT></B></P>

<P STYLE="margin: 0 469.1pt 0 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>Right to transfer</B></P>

<P STYLE="margin: 0 469.1pt 0 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Form of <FONT STYLE="letter-spacing: -0.1pt">Transfer</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">6.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Subject to the following Articles about the transfer of Shares, and provided that
such transfer complies with applicable rules of the Designated Stock Exchange, a Member may freely transfer Shares to another person by
completing an instrument of transfer in a common form or in a form prescribed by the Designated Stock Exchange or in any other form approved
by the directors, executed:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>where the Shares are Fully Paid, by or on behalf of that Member; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>where the Shares are partly paid, by or on behalf of that Member and the <FONT STYLE="letter-spacing: -0.1pt">transferee.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">6.2</TD><TD>The transferor shall be deemed to remain the holder of a Share until the name of the transferee is entered into the Register of <FONT STYLE="letter-spacing: -0.1pt">Members.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Power to refuse registration for Shares not listed on a Designated Stock <FONT STYLE="letter-spacing: -0.1pt">Exchange</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">6.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Where the Shares in question are not listed on or subject to the rules of any Designated
Stock Exchange, the Directors may in their absolute discretion decline to register any transfer of such Shares which are not Fully Paid
Up or on which the Company has a lien. The Directors may also, but are not required to, decline to register any transfer of any such Share
unless:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 8.9pt">(a)</TD><TD STYLE="padding-right: 14.6pt">the instrument of transfer is lodged with the Company, accompanied by the certificate (if any) for the
Shares to which it relates and such other evidence as the Board may reasonably require to show the right of the transferor to make the
transfer;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 9.3pt">(b)</TD><TD>the instrument of transfer is in respect of only one class of <FONT STYLE="letter-spacing: -0.1pt">Shares;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 8.85pt">(c)</TD><TD>the instrument of transfer is properly stamped, if <FONT STYLE="letter-spacing: -0.1pt">required;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 9.3pt">(d)</TD><TD>in the case of a transfer to joint holders, the number of joint holders to whom the Share is to be transferred does not exceed <FONT STYLE="letter-spacing: -0.1pt">four;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 8.85pt">(e)</TD><TD>the Shares transferred are Fully Paid Up and free of any lien in favour of the Company; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<!-- Field: Page; Sequence: 22 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 4pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.8pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 8pt">(f)</TD><TD STYLE="padding-right: 14.6pt">any applicable fee of such maximum sum as the Designated Stock Exchanges may determine to be payable,
or such lesser sum as the Board may from time to time require, related to the transfer is paid to the Company.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Suspension of <FONT STYLE="letter-spacing: -0.1pt">transfers</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">6.4</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The registration of transfers may, on 14 days&rsquo; notice being given by advertisement
in such one or more newspapers or by electronic means, be suspended and the register of Members closed at such times and for such periods
as the Directors may, in their absolute discretion, from time to time determine, provided always that such registration of transfer shall
not be suspended nor the register of Members closed for more than 30 days in any year.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Company may retain instrument of <FONT STYLE="letter-spacing: -0.1pt">transfer</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">6.5</TD><TD>All instruments of transfer that are registered shall be retained by the <FONT STYLE="letter-spacing: -0.1pt">Company.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Notice of refusal to <FONT STYLE="letter-spacing: -0.1pt">register</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">6.6</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If the Directors refuse to register a transfer of any Shares not listed on a Designated
Stock Exchange, they shall within one month after the date on which the instrument of transfer was lodged with the Company send to each
of the transferor and the transferee notice of the refusal.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>7&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Transmission of Shares</B></P>

<P STYLE="margin: 0 428.65pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>Persons entitled on death of a Member</B></P>

<P STYLE="margin: 0 428.65pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">7.1</TD><TD>If a Member dies, the only persons recognised by the Company as having any title to the deceased Members&rsquo; interest are the <FONT STYLE="letter-spacing: -0.1pt">following:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>where the deceased Member was a joint holder, the survivor or survivors; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>where the deceased Member was a sole holder, that Member&rsquo;s personal representative or <FONT STYLE="letter-spacing: -0.1pt">representatives.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">7.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Nothing in these Articles shall release the deceased Member&rsquo;s estate from
any liability in respect of any Share, whether the deceased was a sole holder or a joint <FONT STYLE="letter-spacing: -0.1pt">holder.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><B>Registration of transfer of a Share following death or <FONT STYLE="letter-spacing: -0.1pt">bankruptcy</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">7.3</TD><TD>A person becoming entitled to a Share in consequence of the death or bankruptcy of a Member may elect to do either of the <FONT STYLE="letter-spacing: -0.1pt">following:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>to become the holder of the Share; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>to transfer the Share to another <FONT STYLE="letter-spacing: -0.1pt">person.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<!-- Field: Page; Sequence: 23 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 1.4pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">7.4</TD><TD>That person must produce such evidence of his entitlement as the Directors may properly <FONT STYLE="letter-spacing: -0.1pt">require.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">7.5</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If the person elects to become the holder of the Share, he must give notice to
the Company to that effect. For the purposes of these Articles, that notice shall be treated as though it were an executed instrument
of transfer.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">7.6</TD><TD>If the person elects to transfer the Share to another person <FONT STYLE="letter-spacing: -0.1pt">then:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>if the Share is Fully Paid Up, the transferor must execute an instrument of transfer; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>if the Share is nil or Partly Paid Up, the transferor and the transferee must execute an instrument of <FONT STYLE="letter-spacing: -0.1pt">transfer.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">7.7</TD><TD>All the Articles relating to the transfer of Shares shall apply to the notice or, as appropriate, the instrument of <FONT STYLE="letter-spacing: -0.1pt">transfer.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Indemnity</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">7.8</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A person registered as a Member by reason of the death or bankruptcy of another
Member shall indemnify the Company and the Directors against any loss or damage suffered by the Company or the Directors as a result of
that registration.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Rights of person entitled to a Share following death or <FONT STYLE="letter-spacing: -0.1pt">bankruptcy</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">7.9</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A person becoming entitled to a Share by reason of the death or bankruptcy of a
Member shall have the rights to which he would be entitled if he were registered as the holder of the Share. But, until he is registered
as Member in respect of the Share, he shall not be entitled to attend or vote at any meeting of the Company or at any separate meeting
of the holders of that class of Shares.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>8</B></TD><TD><B>Alteration of <FONT STYLE="letter-spacing: -0.1pt">capital</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Increasing, consolidating, converting, dividing and cancelling share <FONT STYLE="letter-spacing: -0.1pt">capital</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">8.1</TD><TD>To the fullest extent permitted by the Act, the Company may by Ordinary Resolution do any of the following and amend its Memorandum
for that <FONT STYLE="letter-spacing: -0.1pt">purpose:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="padding-right: 14.6pt">increase its share capital by new Shares of the amount fixed by that Ordinary Resolution and with the
attached rights, priorities and privileges set out in that Ordinary Resolution;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>consolidate and divide all or any of its share capital into Shares of larger amount than its existing <FONT STYLE="letter-spacing: -0.1pt">Shares;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>convert all or any of its Fully Paid Up Shares into stock, and reconvert that stock into Fully Paid Up Shares of any <FONT STYLE="letter-spacing: -0.1pt">denomination;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(d)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">sub-divide its Shares or any of them into Shares of an amount smaller than that
fixed by the Memorandum, so, however, that in the sub-division, the proportion between the amount paid and the amount, if any, unpaid
on each reduced Share shall be the same as it was in case of the Share from which the reduced Share is derived; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(e)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">cancel Shares which, at the date of the passing of that Ordinary Resolution, have
not been taken or agreed to be taken by any person, and diminish the amount of its share capital by the amount of the Shares so cancelled
or, in the case of Shares without nominal par value, diminish the number of Shares into which its capital is divided.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Dealing with fractions resulting from consolidation of <FONT STYLE="letter-spacing: -0.1pt">Shares</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">8.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Whenever, as a result of a consolidation of Shares, any Members would become entitled
to fractions of a Share the Directors may on behalf of those Members deal with the fractions as it thinks fit, including (without limitation):</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>either round up or down the fraction to the nearest whole number, such rounding to be determined by the Directors acting in their
sole discretion; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">sell the Shares representing the fractions for the best price reasonably obtainable
to any person (including, subject to the provisions of the Act, the Company); and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>distribute the net proceeds in due proportion among those <FONT STYLE="letter-spacing: -0.1pt">Members.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">8.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">For the purposes of Article 0, the Directors may authorise some person to execute
an instrument of transfer of the Shares to, in accordance with the directions of, the purchaser. The transferee shall not be bound to
see to the application of the purchase money nor shall the transferee&rsquo;s title to the Shares be affected by any irregularity in,
or invalidity of, the proceedings in respect of the sale.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Reducing share <FONT STYLE="letter-spacing: -0.1pt">capital</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">8.4</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Subject to the Act and to any rights for the time being conferred on the Members
holding a particular class of Shares, the Company may, by Special Resolution, reduce its share capital in any way.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<P STYLE="margin: 0.05pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>9&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Conversion, redemption and purchase of own Shares</B></P>

<P STYLE="margin: 0.05pt 347.8pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0.05pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>Power to issue redeemable Shares and to purchase own Shares</B></P>

<P STYLE="margin: 0.05pt 347.8pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">9.1</TD><TD>Subject to the Act and to any rights for the time being conferred on the Members holding a particular class of Shares, the Company
may by its <FONT STYLE="letter-spacing: -0.1pt">Directors:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">issue Shares that are to be redeemed or liable to be redeemed, at the option of
the Company or the Member holding those redeemable Shares, on the terms and in the manner its Directors determine before the issue of
those Shares;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.1pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">with the consent by Special Resolution of the Members holding Shares of a particular
class, vary the rights attaching to that class of Shares so as to provide that those Shares are to be redeemed or are liable to be redeemed
at the option of the Company on the terms and in the manner which the Directors determine at the time of such variation; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(c)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">purchase all or any of its own Shares of any class including any redeemable Shares
on the terms and in the manner which the Directors determine at the time of such purchase.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt">The Company may make a payment in respect of the redemption or purchase of its own Shares
in any manner authorised by the Act, including out of any combination of the following: capital, its profits and the proceeds of a fresh
issue of Shares.</P>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Power to pay for redemption or purchase in cash or in <FONT STYLE="letter-spacing: -0.1pt">specie</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">9.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">When making a payment in respect of the redemption or purchase of Shares, the Directors
may make the payment in cash or <I>in specie</I> (or partly in one and partly in the other) if so authorised by the terms of the allotment
of those Shares or by the terms applying to those Shares in accordance with Article 0, or otherwise by agreement with the Member holding
those Shares.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Effect of redemption or purchase of a <FONT STYLE="letter-spacing: -0.1pt">Share</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">9.3</TD><TD>Upon the date of redemption or purchase of a <FONT STYLE="letter-spacing: -0.1pt">Share:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the Member holding that Share shall cease to be entitled to any rights in respect of the Share other than the right to <FONT STYLE="letter-spacing: -0.1pt">receive:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(i)</TD><TD>the price for the Share; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(ii)</TD><TD>any dividend declared in respect of the Share prior to the date of redemption or <FONT STYLE="letter-spacing: -0.1pt">purchase;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>the Member&rsquo;s name shall be removed from the register of Members with respect to the Share; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>the Share shall be cancelled or held as a Treasury Share, as the Directors may <FONT STYLE="letter-spacing: -0.1pt">determine.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">9.4</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">For the purpose of Article 0, the date of redemption or purchase is the date when
the Member's name is removed from the register of Members with respect to the Shares the subject of the redemption or purchase.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><B>Conversion <FONT STYLE="letter-spacing: -0.1pt">Rights</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">9.5</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Each Class A Ordinary Share shall be convertible, at the option of the holder thereof
subject to the approval of the Directors, at any time after the date of issuance of such Share, at the office of the Company or any transfer
agent for such Shares, into one fully paid and non-assessable Class B Ordinary Share.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">9.6</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors shall at all times reserve and keep available out of the Company's
authorised but unissued Class B Ordinary Shares, solely for the purpose of effecting the conversion of the Class A Ordinary Shares, such
number of its Class B Ordinary Shares as shall from time to time be sufficient to effect the conversion of all outstanding Class A Ordinary
Shares; and if at any time the number of authorised but unissued Class B Ordinary Shares shall not be sufficient to effect the conversion
of all then outstanding Class A Ordinary Shares, in addition to such other remedies as shall be available to the holders of such Class
A Ordinary Shares, the Directors will take such action as may be necessary to increase its authorised but unissued Class B Ordinary Shares
to such number of Shares as shall be sufficient for such purposes.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Share <FONT STYLE="letter-spacing: -0.1pt">Conversions</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">9.7</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">All conversions of Class A Ordinary Shares to Class B Ordinary Shares shall be
effected by way of redemption or repurchase by the Company of the relevant Class A Ordinary Shares and the simultaneous issue of Class
B Ordinary Shares in consideration for such redemption or repurchase. The Members and the Company will procure that any and all necessary
corporate actions are taken to effect such conversion.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>10</B></TD><TD><B>Meetings of <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Annual and extraordinary general <FONT STYLE="letter-spacing: -0.1pt">meetings</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Company may, but shall not (unless required by the Designated Stock Exchange
Rules) be obligated to, in each year hold a general meeting as an annual general meeting, which, if held, shall be convened by the Board,
in accordance with these Articles.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.2</TD><TD>All general meetings other than annual general meetings shall be called extraordinary general <FONT STYLE="letter-spacing: -0.1pt">meetings.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Power to call <FONT STYLE="letter-spacing: -0.1pt">meetings</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.3</TD><TD>The Directors may call a general meeting at any <FONT STYLE="letter-spacing: -0.1pt">time.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.4</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If there are insufficient Directors to constitute a quorum and the remaining Directors
are unable to agree on the appointment of additional Directors, the Directors must call a general meeting for the purpose of appointing
additional Directors.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.5</TD><TD>The Directors must also call a general meeting if requisitioned in the manner set out in the next two <FONT STYLE="letter-spacing: -0.1pt">Articles.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.6</TD><TD>The requisition must be in writing and given by one or more Members who together hold at least ten per cent of the rights to vote
at such general <FONT STYLE="letter-spacing: -0.1pt">meeting.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.7</TD><TD>The requisition must <FONT STYLE="letter-spacing: -0.1pt">also:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>specify the purpose of the <FONT STYLE="letter-spacing: -0.1pt">meeting.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">be signed by or on behalf of each requisitioner (and for this purpose each joint holder shall be obliged
to sign). The requisition may consist of several documents in like form signed by one or more of the requisitioners; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>be delivered in accordance with the notice <FONT STYLE="letter-spacing: -0.1pt">provisions.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.8</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Should the Directors fail to call a general meeting within 21 Clear Days&rsquo;
from the date of receipt of a requisition, the requisitioners or any of them may call a general meeting within three months after the
end of that period.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.9</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Without limitation to the foregoing, if there are insufficient Directors to constitute
a quorum and the remaining Directors are unable to agree on the appointment of additional Directors, any one or more Members who together
hold at least five per cent of the rights to vote at a general meeting may call a general meeting for the purpose of considering the business
specified in the notice of meeting which shall include as an item of business the appointment of additional Directors.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.10</TD><TD>If the Members call a meeting under the above provisions, the Company shall reimburse their reasonable <FONT STYLE="letter-spacing: -0.1pt">expenses.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Content of <FONT STYLE="letter-spacing: -0.1pt">notice</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.11</TD><TD>Notice of a general meeting shall specify each of the <FONT STYLE="letter-spacing: -0.1pt">following:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the place, the date and the hour of the <FONT STYLE="letter-spacing: -0.1pt">meeting;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>if the meeting is to be held in two or more places, the technology that will be used to facilitate the <FONT STYLE="letter-spacing: -0.1pt">meeting;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(c)</TD><TD STYLE="padding-right: 14.6pt">subject to paragraph 0 and the requirements of (to the extent applicable) the Designated Stock Exchange
Rules, the general nature of the business to be transacted; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(d)</TD><TD>if a resolution is proposed as a Special Resolution, the text of that <FONT STYLE="letter-spacing: -0.1pt">resolution.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.12</TD><TD>In each notice there shall appear with reasonable prominence the following <FONT STYLE="letter-spacing: -0.1pt">statements:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>that a Member who is entitled to attend and vote is entitled to appoint one or more proxies to attend and vote instead of that Member;
<FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<!-- Field: Page; Sequence: 28 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 1.4pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>that a proxyholder need not be a <FONT STYLE="letter-spacing: -0.1pt">Member.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Period of <FONT STYLE="letter-spacing: -0.1pt">notice</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.13</TD><TD STYLE="padding-right: 14.6pt">At least twenty-one Clear Days' notice of an annual general meeting must be given to Members. For any
other general meeting, at least fourteen Clear Days&rsquo; notice must be given to Members.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.14</TD><TD STYLE="padding-right: 14.6pt">Subject to the Act, a meeting may be convened on shorter notice, subject to the Act with the consent
of the Member or Members who, individually or collectively, hold at least ninety per cent of the voting rights of all those who have a
right to vote at that meeting.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Persons entitled to receive <FONT STYLE="letter-spacing: -0.1pt">notice</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.15</TD><TD>Subject to the provisions of these Articles and to any restrictions imposed on any Shares, the notice shall be given to the following
<FONT STYLE="letter-spacing: -0.1pt">people:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>persons entitled to a Share in consequence of the death or bankruptcy of a <FONT STYLE="letter-spacing: -0.1pt">Member;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>the Directors; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(d)</TD><TD>the <FONT STYLE="letter-spacing: -0.1pt">Auditors.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.16</TD><TD STYLE="padding-right: 14.6pt">The Board may determine that the Members entitled to receive notice of a meeting are those persons entered
on the register of Members at the close of business on a day determined by the Board.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Accidental omission to give notice or non-receipt of <FONT STYLE="letter-spacing: -0.1pt">notice</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.17</TD><TD>Proceedings at a meeting shall not be invalidated by the <FONT STYLE="letter-spacing: -0.1pt">following:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>an accidental failure to give notice of the meeting to any person entitled to notice; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>non-receipt of notice of the meeting by any person entitled to <FONT STYLE="letter-spacing: -0.1pt">notice.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">10.18</TD><TD>In addition, where a notice of meeting is published on a website proceedings at the meeting shall not be invalidated merely because
it is accidentally <FONT STYLE="letter-spacing: -0.1pt">published:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>in a different place on the website; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>for part only of the period from the date of the notification until the conclusion of the meeting to which the notice <FONT STYLE="letter-spacing: -0.1pt">relates.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<!-- Field: Page; Sequence: 29 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="margin: 0.05in 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>11&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Proceedings at meetings of Members <FONT STYLE="letter-spacing: -0.1pt">Quorum</FONT></B></P>

<P STYLE="margin: 0.05in 407.1pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Save as provided in the following Article, no business shall be transacted at any
meeting unless a quorum is present in person or by proxy. A quorum is as <FONT STYLE="letter-spacing: -0.1pt">follows:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>if the Company has only one Member: that <FONT STYLE="letter-spacing: -0.1pt">Member;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">if the Company has more than one Member: one or more Members holding Shares that
represent not less than one-third of the outstanding Shares carrying the right to vote at such general meeting.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Lack of <FONT STYLE="letter-spacing: -0.1pt">quorum</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If a quorum is not present within fifteen minutes of the time appointed for the
meeting, or if at any time during the meeting it becomes inquorate, then the following provisions apply:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>If the meeting was requisitioned by Members, it shall be <FONT STYLE="letter-spacing: -0.1pt">cancelled.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">In any other case, the meeting shall stand adjourned to the same time and place
seven days hence, or to such other time or place as is determined by the Directors. If a quorum is not present within fifteen minutes
of the time appointed for the adjourned meeting, then the Members present in person or by proxy shall constitute a quorum.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Chairman</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The chairman of a general meeting shall be the chairman of the Board or such other
Director as the Directors have nominated to chair Board meetings in the absence of the chairman of the Board. Absent any such person being
present within fifteen minutes of the time appointed for the meeting, the Directors present shall elect one of their number to chair the
meeting.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.4</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If no Director is present within fifteen minutes of the time appointed for the
meeting, or if no Director is willing to act as chairman, the Members present in person or by proxy and entitled to vote shall choose
one of their number to chair the meeting.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Right of a Director to attend and <FONT STYLE="letter-spacing: -0.1pt">speak</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.5</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Even if a Director is not a Member, he shall be entitled to attend and speak at
any general meeting and at any separate meeting of Members holding a particular class of Shares.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><B>Accommodation of Members at <FONT STYLE="letter-spacing: -0.1pt">meeting</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.6</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">lf it appears to the chairman of the meeting that the meeting place specified in
the notice convening the meeting is inadequate to accommodate all Members entitled and wishing to attend, the meeting will be duly constituted
and its proceedings valid if the chairman is satisfied that adequate facilities are available to ensure that a Member who is unable to
be accommodated is able (whether at the meeting place or elsewhere):</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<!-- Field: Page; Sequence: 30 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 3.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>to participate in the business for which the meeting has been <FONT STYLE="letter-spacing: -0.1pt">convened;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">to hear and see all persons present who speak (whether by the use of microphones, loud-speakers, audio-visual
communications equipment or otherwise); and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>to be heard and seen by all other persons present in the same <FONT STYLE="letter-spacing: -0.2pt">way.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Security</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.7</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">In addition to any measures which the Board may be required to take due to the
location or venue of the meeting, the Board may make any arrangement and impose any restriction it considers appropriate and reasonable
in the circumstances to ensure the security of a meeting including, without limitation, the searching of any person attending the meeting
and the imposing of restrictions on the items of personal property that may be taken into the meeting place. The Board may refuse entry
to, or eject from, a meeting a person who refuses to comply with any such arrangements or restrictions.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Adjournment</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.8</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The chairman may at any time adjourn a meeting with the consent of the Members
constituting a quorum. The chairman must adjourn the meeting if so directed by the meeting. No business, however, can be transacted at
an adjourned meeting other than business which might properly have been transacted at the original <FONT STYLE="letter-spacing: -0.1pt">meeting.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.9</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Should a meeting be adjourned for more than 7 Clear Days, whether because of a
lack of quorum or otherwise, Members shall be given at least seven Clear Days' notice of the date, time and place of the adjourned meeting
and the general nature of the business to be transacted. Otherwise it shall not be necessary to give any notice of the adjournment.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Method of <FONT STYLE="letter-spacing: -0.1pt">voting</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.10</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A resolution put to the vote of the meeting shall be decided on a show of hands
unless before, or on, the declaration of the result of the show of hands, a poll is duly demanded. Subject to the Act, a poll may be demanded:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>by the chairman of the <FONT STYLE="letter-spacing: -0.1pt">meeting;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>by at least two Members having the right to vote on the <FONT STYLE="letter-spacing: -0.1pt">resolutions;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(c)</TD><TD STYLE="padding-right: 14.6pt">by any Member or Members present who, individually or collectively, hold at least ten per cent of the
voting rights of all those who have a right to vote on the resolution.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; text-align: center; margin: 9pt 182.7pt 0 183.25pt"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><B></B></P>

<!-- Field: Page; Sequence: 31 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05in 0 0 15.25pt; font-size: 10pt"><B>Outcome of vote by show of <FONT STYLE="letter-spacing: -0.1pt">hands</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.11</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Unless a poll is duly demanded, a declaration by the chairman as to the result
of a resolution and an entry to that effect in the minutes of the meeting shall be conclusive evidence of the outcome of a show of hands
without proof of the number or proportion of the votes recorded in favour of or against the resolution.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><B>Withdrawal of demand for a <FONT STYLE="letter-spacing: -0.2pt">poll</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.12</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The demand for a poll may be withdrawn before the poll is taken, but only with
the consent of the chairman. The chairman shall announce any such withdrawal to the meeting and, unless another person forthwith demands
a poll, any earlier show of hands on that resolution shall be treated as the vote on that resolution; if there has been no earlier show
of hands, then the resolution shall be put to the vote of the meeting.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Taking of a <FONT STYLE="letter-spacing: -0.2pt">poll</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.13</TD><TD>A poll demanded on the question of adjournment shall be taken <FONT STYLE="letter-spacing: -0.1pt">immediately.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.14</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A poll demanded on any other question shall be taken either immediately or at an
adjourned meeting at such time and place as the chairman directs, not being more than thirty Clear Days after the poll was demanded.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.15</TD><TD>The demand for a poll shall not prevent the meeting continuing to transact any business other than the question on which the poll
was <FONT STYLE="letter-spacing: -0.1pt">demanded.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.16</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A poll shall be taken in such manner as the chairman directs. He may appoint scrutineers
(who need not be Members) and fix a place and time for declaring the result of the poll. If, through the aid of technology, the meeting
is held in more than place, the chairman may appoint scrutineers in more than place; but if he considers that the poll cannot be effectively
monitored at that meeting, the chairman shall adjourn the holding of the poll to a date, place and time when that can <FONT STYLE="letter-spacing: -0.1pt">occur.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Chairman&rsquo;s casting <FONT STYLE="letter-spacing: -0.2pt">vote</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.17</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">In the case of an equality of votes, whether on a show of hands or on a poll, the
Chairman of the meeting at which the show of hands takes place or at which the poll is demanded shall be entitled to a second or casting
vote.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Written <FONT STYLE="letter-spacing: -0.1pt">resolutions</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.18</TD><TD>Members may pass a resolution in writing without holding a meeting if the following conditions are <FONT STYLE="letter-spacing: -0.2pt">met:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>all Members entitled to vote are given notice of the resolution as if the same were being proposed at a meeting of <FONT STYLE="letter-spacing: -0.1pt">Members;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<!-- Field: Page; Sequence: 32 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>all Members entitled so to <FONT STYLE="letter-spacing: -0.1pt">vote;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(i)</TD><TD>sign a document; <FONT STYLE="letter-spacing: -0.35pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(ii)</TD><TD>sign several documents in the like form each signed by one or more of those Members; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(c)</TD><TD STYLE="padding-right: 14.6pt">the signed document or documents is or are delivered to the Company, including, if the Company so nominates,
by delivery of an Electronic Record by Electronic means to the address specified for that purpose.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt">Such written resolution shall be as effective as if it had been passed at a meeting
of the Members entitled to vote duly convened and <FONT STYLE="letter-spacing: -0.1pt">held.</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.19</TD><TD>If a written resolution is described as a Special Resolution or as an Ordinary Resolution, it has effect <FONT STYLE="letter-spacing: -0.1pt">accordingly.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.20</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors may determine the manner in which written resolutions shall be put
to Members. In particular, they may provide, in the form of any written resolution, for each Member to indicate, out of the number of
votes the Member would have been entitled to cast at a meeting to consider the resolution, how many votes he wishes to cast in favour
of the resolution and how many against the resolution or to be treated as abstentions. The result of any such written resolution shall
be determined on the same basis as on a poll.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Sole-Member <FONT STYLE="letter-spacing: -0.1pt">Company</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">11.21</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If the Company has only one Member, and the Member records in writing his decision
on a question, that record shall constitute both the passing of a resolution and the minute of it.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>12&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Voting rights of Members</B></P>

<P STYLE="margin: 0 444.75pt 0 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>Right to vote</B></P>

<P STYLE="margin: 0 444.75pt 0 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Subject to the following, unless their Shares carry no right to vote, or unless
a call or other amount presently payable has not been paid, all Members are entitled to vote at a general meeting, whether on a show of
hands or on a poll, and all Members holding Shares of a particular class of Shares are entitled to vote at a meeting of the holders of
that class of Shares.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Voting Rights</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The holder of an Ordinary Share shall (in respect of such Ordinary Share) have
the right to receive notice of, attend at and vote as a Member at any general meeting of the Company.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Each holder of Ordinary Shares shall, on a poll, be entitled to one (1) vote for
each Share he or she holds save that each holder of Class A Ordinary Shares shall, on a poll, be entitled to exercise twenty (20) votes
for each Class A Ordinary Share he or she holds on any and all matters.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.4</TD><TD>Members may vote in person or by <FONT STYLE="letter-spacing: -0.1pt">proxy.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.5</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">On a show of hands, every Member shall have one vote. For the avoidance of doubt,
an individual who represents two or more Members, including a Member in that individual&rsquo;s own right, that individual shall be entitled
to a separate vote for each Member.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.6</TD><TD>No Member is bound to vote on his Shares or any of them; nor is he bound to vote each of his Shares in the same <FONT STYLE="letter-spacing: -0.2pt">way.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Rights of joint <FONT STYLE="letter-spacing: -0.1pt">holders</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.7</TD><TD STYLE="text-align: justify; padding-right: 14.55pt">If Shares are held jointly, only one of the joint holders may vote. If more than
one of the joint holders tenders a vote, the vote of the holder whose name in respect of those Shares appears first in the register of
Members shall be accepted to the exclusion of the votes of the other joint holder.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Representation of corporate <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.8</TD><TD>Save where otherwise provided, a corporate Member must act by a duly authorised <FONT STYLE="letter-spacing: -0.1pt">representative.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.9</TD><TD>A corporate Member wishing to act by a duly authorised representative must identify that person to the Company by notice in <FONT STYLE="letter-spacing: -0.1pt">writing.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.10</TD><TD>The authorisation may be for any period of time, and must be delivered to the Company before the commencement of the meeting at which
it is first <FONT STYLE="letter-spacing: -0.1pt">used.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.11</TD><TD>The Directors of the Company may require the production of any evidence which they consider necessary to determine the validity of
the <FONT STYLE="letter-spacing: -0.1pt">notice.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.12</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Where a duly authorised representative is present at a meeting that Member is deemed
to be present in person; and the acts of the duly authorised representative are personal acts of that Member.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.13</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A corporate Member may revoke the appointment of a duly authorised representative
at any time by notice to the Company; but such revocation will not affect the validity of any acts carried out by the duly authorised
representative before the Directors of the Company had actual notice of the revocation.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Member with mental <FONT STYLE="letter-spacing: -0.1pt">disorder</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.14</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A Member in respect of whom an order has been made by any court having jurisdiction
(whether in the Cayman Islands or elsewhere) in matters concerning mental disorder may vote, whether on a show of hands or on a poll,
by that Member&rsquo;s receiver, <I>curator bonis </I>or other person authorised in that behalf appointed by that court.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<!-- Field: Page; Sequence: 34 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.15</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">For the purpose of the preceding Article, evidence to the satisfaction of the Directors
of the authority of the person claiming to exercise the right to vote must be received not less than 24 hours before holding the relevant
meeting or the adjourned meeting in any manner specified for the delivery of forms of appointment of a proxy, whether in writing or by
Electronic means. In default, the right to vote shall not be exercisable.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><B>Objections to admissibility of <FONT STYLE="letter-spacing: -0.1pt">votes</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.16</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">An objection to the validity of a person&rsquo;s vote may only be raised at the
meeting or at the adjourned meeting at which the vote is sought to be tendered. Any objection duly made shall be referred to the chairman
whose decision shall be final and conclusive.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Form of <FONT STYLE="letter-spacing: -0.1pt">proxy</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.17</TD><TD>An instrument appointing a proxy shall be in any common form or in any other form approved by the <FONT STYLE="letter-spacing: -0.1pt">Directors.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.18</TD><TD>The instrument must be in writing and signed in one of the following <FONT STYLE="letter-spacing: -0.1pt">ways:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>by the Member; <FONT STYLE="letter-spacing: -0.35pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>by the Member&rsquo;s authorised attorney; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>if the Member is a corporation or other body corporate, under seal or signed by an authorised officer, secretary or <FONT STYLE="letter-spacing: -0.1pt">attorney.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 20.4pt 0 43.65pt">If the Directors so resolve, the Company may accept an Electronic Record of that
instrument delivered in the manner specified below and otherwise satisfying the Articles about authentication of Electronic Records.</P>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.19</TD><TD>The Directors may require the production of any evidence which they consider necessary to determine the validity of any appointment
of a <FONT STYLE="letter-spacing: -0.1pt">proxy.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.20</TD><TD>A Member may revoke the appointment of a proxy at any time by notice to the Company duly signed in accordance with Article <FONT STYLE="letter-spacing: -0.25pt">0.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.21</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">No revocation by a Member of the appointment of a proxy made in accordance with
Article 0 will affect the validity of any acts carried out by the relevant proxy before the Directors of the Company had actual notice
of the revocation.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 8.95pt 0 0 15.25pt"><B>How and when proxy is to be <FONT STYLE="letter-spacing: -0.1pt">delivered</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.22</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Subject to the following Articles, the Directors may, in the notice convening any
meeting or adjourned meeting, or in an instrument of proxy sent out by the Company, specify the manner by which the instrument appointing
a proxy shall be deposited and the place and the time (being not later than the time appointed for the commencement of the meeting or
adjourned meeting to which the proxy relates) at which the instrument appointing a proxy shall be deposited. In the absence of any such
direction from the Directors in the notice convening any meeting or adjourned meeting or in an instrument of proxy sent out by the Company,
the form of appointment of a proxy and any authority under which it is signed (or a copy of the authority certified notarially or in any
other way approved by the Directors) must be delivered so that it is received by the Company before the time for holding the meeting or
adjourned meeting at which the person named in the form of appointment of proxy proposes to vote. They must be delivered in either of
the following ways:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0.05pt 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05pt 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 3.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>In the case of an instrument in writing, it must be left at or sent by <FONT STYLE="letter-spacing: -0.1pt">post:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(i)</TD><TD>to the registered office of the Company; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 71.95pt"></TD><TD STYLE="width: 28.35pt">(ii)</TD><TD STYLE="padding-right: 14.6pt">to such other place within the Cayman Islands specified in the notice convening the meeting or in any
form of appointment of proxy sent out by the Company in relation to the meeting.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.1pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">If, pursuant to the notice provisions, a notice may be given to the Company in an Electronic Record,
an Electronic Record of an appointment of a proxy must be sent to the address specified pursuant to those provisions unless another address
for that purpose is specified:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(i)</TD><TD>in the notice convening the meeting; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(ii)</TD><TD>in any form of appointment of a proxy sent out by the Company in relation to the meeting; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(iii)</TD><TD>in any invitation to appoint a proxy issued by the Company in relation to the <FONT STYLE="letter-spacing: -0.1pt">meeting.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(c)</TD><TD STYLE="padding-right: 14.6pt">Notwithstanding Article 0(a) and Article 0(b), the chairman of the Company may, in any event at his
discretion, direct that an instrument of proxy shall be deemed to have been duly deposited.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.23</TD><TD>Where a poll is <FONT STYLE="letter-spacing: -0.1pt">taken:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="padding-right: 14.6pt">if it is taken more than seven Clear Days after it is demanded, the form of appointment of a proxy and
any accompanying authority (or an Electronic Record of the same) must be delivered in accordance with Article 0 before the time appointed
for the taking of the poll;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">if it to be taken within seven Clear Days after it was demanded, the form of appointment of a proxy
and any accompanying authority (or an Electronic Record of the same) must be delivered in accordance with Article 0 before the time appointed
for the taking of the poll.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.24</TD><TD>If the form of appointment of proxy is not delivered on time, it is <FONT STYLE="letter-spacing: -0.1pt">invalid.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.25</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">When two or more valid but differing appointments of proxy are delivered or received
in respect of the same Share for use at the same meeting and in respect of the same matter, the one which is last validly delivered or
received (regardless of its date or of the date of its execution) shall be treated as replacing and revoking the other or others as regards
that Share. lf the Company is unable to determine which appointment was last validly delivered or received, none of them shall be treated
as valid in respect of that Share.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.26</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Board may at the expense of the Company send forms of appointment of proxy
to the Members by post (that is to say, pre-paying and posting a letter), or by Electronic communication or otherwise (with or without
provision for their return by pre-paid post) for use at any general meeting or at any separate meeting of the holders of any class of
Shares, either blank or nominating as proxy in the alternative any one or more of the Directors or any other person. lf for the purpose
of any meeting invitations to appoint as proxy a person or one of a number of persons specified in the invitations are issued at the Company&rsquo;s
expense, they shall be issued to all (and not to some only) of the Members entitled to be sent notice of the meeting and to vote at it.
The accidental omission to send such a form of appointment or to give such an invitation to, or the non-receipt of such form of appointment
by, any Member entitled to attend and vote at a meeting shall not invalidate the proceedings at that meeting</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Voting by <FONT STYLE="letter-spacing: -0.1pt">proxy</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.27</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A proxy shall have the same voting rights at a meeting or adjourned meeting as
the Member would have had except to the extent that the instrument appointing him limits those rights. Notwithstanding the appointment
of a proxy, a Member may attend and vote at a meeting or adjourned meeting. If a Member votes on any resolution a vote by his proxy on
the same resolution, unless in respect of different Shares, shall be invalid.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">12.28</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The instrument appointing a proxy to vote at a meeting shall be deemed also to
confer authority to demand or join in demanding a poll and, for the purposes of Article 0, a demand by a person as proxy for a Member
shall be the same as a demand by a Member. Such appointment shall not confer any further right to speak at the meeting, except with the
permission of the chairman of the meeting.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>13</B></TD><TD><B>Number of <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">13.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">There shall be a Board consisting of not less than one person provided however
that the Company may by Ordinary Resolution increase or reduce the limits in the number of Directors. Unless fixed by Ordinary Resolution,
the maximum number of Directors shall be unlimited.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>14&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Appointment, disqualification and removal of Directors</B></P>

<P STYLE="margin: 0 342.8pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0 342.8pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>First Directors</B></P>

<P STYLE="margin: 0 342.8pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.1</TD><TD>The first Directors shall be appointed in writing by the subscriber or subscribers to the Memorandum, or a majority of <FONT STYLE="letter-spacing: -0.1pt">them.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><B>No age <FONT STYLE="letter-spacing: -0.1pt">limit</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.2</TD><TD>There is no age limit for Directors save that they must be at least eighteen years of <FONT STYLE="letter-spacing: -0.2pt">age.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Corporate <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Unless prohibited by law, a body corporate may be a Director. If a body corporate
is a Director, the Articles about representation of corporate Members at general meetings apply, mutatis mutandis, to the Articles about
Directors&rsquo; meetings.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>No shareholding <FONT STYLE="letter-spacing: -0.1pt">qualification</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.4</TD><TD>Unless a shareholding qualification for Directors is fixed by Ordinary Resolution, no Director shall be required to own Shares as
a condition of his <FONT STYLE="letter-spacing: -0.1pt">appointment.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Appointment of <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.5</TD><TD>A Director may be appointed by Ordinary Resolution or by the Directors. Any appointment may be to fill a vacancy or as an additional
<FONT STYLE="letter-spacing: -0.1pt">Director.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.6</TD><TD>A remaining Director may appoint a Director even though there is not a quorum of <FONT STYLE="letter-spacing: -0.1pt">Directors.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.7</TD><TD>No appointment can cause the number of Directors to exceed the maximum (if one is set); and any such appointment shall be <FONT STYLE="letter-spacing: -0.1pt">invalid.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.8</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">For so long as Shares or ADSs are listed on a Designated Stock Exchange, the Directors
shall include at least such number of Independent Directors as applicable law, rules or regulations or the Designated Stock Exchange Rules
require as determined by the Board.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><B>Board&rsquo;s power to appoint <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.9</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Without prejudice to the Company&rsquo;s power to appoint a person to be a Director
pursuant to these Articles, the Board shall have power at any time to appoint any person who is willing to act as a Director, either to
fill a vacancy or as an addition to the existing Board, subject to the total number of Directors not exceeding any maximum number fixed
by or in accordance with these Articles.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.10</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Any Director so appointed shall, if still a Director, retire at the next annual
general meeting after his appointment and be eligible to stand for election as a Director at such meeting.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Eligibility</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.11</TD><TD>No person (other than a Director retiring in accordance with these Articles) shall be appointed or re-appointed a Director at any
general meeting <FONT STYLE="letter-spacing: -0.1pt">unless:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>he is recommended by the Board; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0.05pt 182.7pt 0 183.25pt"></P>

<!-- Field: Page; Sequence: 38 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05pt 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 14.45pt">not less than seven nor more than forty-two Clear Days before the date appointed
for the meeting, a Member (other than the person to be proposed) entitled to vote at the meeting has given to the Company notice of his
intention to propose a resolution for the appointment of that person, stating the <FONT STYLE="letter-spacing: -0.1pt">particulars which
would, if he were so appointed, be required to be included in the Company&rsquo;s register of Directors and a notice executed by that
person of his</FONT> willingness to be appointed.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9.1pt 0 0 15.25pt"><B>Appointment at annual general <FONT STYLE="letter-spacing: -0.1pt">meeting</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.12</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Unless re-appointed pursuant to the provisions of Article 0 or removed from office
pursuant to the provisions of Article 0, each Director shall be appointed for a term expiring at the next-following annual general meeting
of the Company. At any such annual general meeting, Directors will be elected by Ordinary Resolution. At each annual general meeting of
the Company, each Director elected at such meeting shall be elected to hold office for a one-year term and until the election of their
respective successors in office or removal pursuant to Articles 0 and 0.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Removal of <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.13</TD><TD>A Director may be removed by Ordinary <FONT STYLE="letter-spacing: -0.1pt">Resolution.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Resignation of <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.14</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A Director may at any time resign office by giving to the Company notice in writing
or, if permitted pursuant to the notice provisions, in an Electronic Record delivered in either case in accordance with those provisions.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.15</TD><TD>Unless the notice specifies a different date, the Director shall be deemed to have resigned on the date that the notice is delivered
to the <FONT STYLE="letter-spacing: -0.1pt">Company.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Termination of the office of <FONT STYLE="letter-spacing: -0.1pt">Director</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.16</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A Director may retire from office as a Director by giving notice in writing to
that effect to the Company at the registered office, which notice shall be effective upon such date as may be specified in the notice,
failing which upon delivery to the registered office.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">14.17</TD><TD>Without prejudice to the provisions in these Articles for retirement (by rotation or otherwise), a Director&rsquo;s office shall be
terminated forthwith <FONT STYLE="letter-spacing: -0.25pt">if:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>he is prohibited by the law of the Cayman Islands from acting as a Director; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>he is made bankrupt or makes an arrangement or composition with his creditors generally; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>he resigns his office by notice to the Company; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(d)</TD><TD>he only held office as a Director for a fixed term and such term expires; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(e)</TD><TD>in the opinion of a registered medical practitioner by whom he is being treated he becomes physically or mentally incapable of acting
as a Director; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(f)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">he is given notice by the majority of the other Directors (not being less than
two in number) to vacate office (without prejudice to any claim for damages for breach of any agreement relating to the provision of the
services of such Director); or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(g)</TD><TD>he is made subject to any law relating to mental health or incompetence, whether by court order or otherwise; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(h)</TD><TD>without the consent of the other Directors, he is absent from meetings of Directors for a continuous period of six <FONT STYLE="letter-spacing: -0.1pt">months.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>15&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT STYLE="letter-spacing: -0.1pt">Alternate Directors</FONT></B></P>

<P STYLE="margin: 0 465.95pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>Appointment and removal</B></P>

<P STYLE="margin: 0 465.95pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">15.1</TD><TD STYLE="padding-right: 14.6pt">Any Director may appoint any other person, including another Director, to act in his place as an alternate
Director. No appointment shall take effect until the Director has given notice of the appointment to the Board.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">15.2</TD><TD STYLE="padding-right: 14.6pt">A Director may revoke his appointment of an alternate at any time. No revocation shall take effect until
the Director has given notice of the revocation to the <FONT STYLE="letter-spacing: -0.1pt">Board.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">15.3</TD><TD>A notice of appointment or removal of an alternate Director shall be effective only if given to the Company by one or more of the
following <FONT STYLE="letter-spacing: -0.1pt">methods:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>by notice in writing in accordance with the notice provisions contained in these <FONT STYLE="letter-spacing: -0.1pt">Articles;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">if the Company has a facsimile address for the time being, by sending by facsimile
transmission to that facsimile address a facsimile copy or, otherwise, by sending by facsimile transmission to the facsimile address of
the Company's registered office a facsimile copy (in either case, the facsimile copy being deemed to be the notice unless Article 0 applies),
in which event notice shall be taken to be given on the date of an error-free transmission report from the sender&rsquo;s fax machine;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(c)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">if the Company has an email address for the time being, by emailing to that email
address a scanned copy of the notice as a PDF attachment or, otherwise, by emailing to the email address provided by the Company's registered
office a scanned copy of the notice as a PDF attachment (in either case, the PDF version being deemed to be the notice unless Article
0 applies), in which event notice shall be taken to be given on the date of receipt by the Company or the Company's registered office
(as appropriate) in readable form; or</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(d)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">if permitted pursuant to the notice provisions, in some other form of approved
Electronic Record delivered in accordance with those provisions in <FONT STYLE="letter-spacing: -0.1pt">writing.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; text-align: center; margin: 8.95pt 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 8.95pt 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Notices</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">15.4</TD><TD>All notices of meetings of Directors shall continue to be given to the appointing Director and not to the <FONT STYLE="letter-spacing: -0.1pt">alternate.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Rights of alternate <FONT STYLE="letter-spacing: -0.1pt">Director</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">15.5</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">An alternate Director shall be entitled to attend and vote at any Board meeting
or meeting of a committee of the Directors at which the appointing Director is not personally present, and generally to perform all the
functions of the appointing Director in his absence. An alternate Director, however, is not entitled to receive any remuneration from
the Company for services rendered as an alternate Director.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Appointment ceases when the appointor ceases to be a <FONT STYLE="letter-spacing: -0.1pt">Director</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">15.6</TD><TD>An alternate Director shall cease to be an alternate Director <FONT STYLE="letter-spacing: -0.25pt">if:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the Director who appointed him ceases to be a Director; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">the Director who appointed him revokes his appointment by notice delivered to the Board or to the registered
office of the Company or in any other manner approved by the Board; or</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>in any event happens in relation to him which, if he were a Director of the Company, would cause his office as Director to be <FONT STYLE="letter-spacing: -0.1pt">vacated.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Status of alternate <FONT STYLE="letter-spacing: -0.1pt">Director</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">15.7</TD><TD>An alternate Director shall carry out all functions of the Director who made the <FONT STYLE="letter-spacing: -0.1pt">appointment.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">15.8</TD><TD>Save where otherwise expressed, an alternate Director shall be treated as a Director under these <FONT STYLE="letter-spacing: -0.1pt">Articles.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">15.9</TD><TD>An alternate Director is not the agent of the Director appointing <FONT STYLE="letter-spacing: -0.2pt">him.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">15.10</TD><TD>An alternate Director is not entitled to any remuneration for acting as alternate <FONT STYLE="letter-spacing: -0.1pt">Director.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Status of the Director making the <FONT STYLE="letter-spacing: -0.1pt">appointment</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">15.11</TD><TD>A Director who has appointed an alternate is not thereby relieved from the duties which he owes the <FONT STYLE="letter-spacing: -0.1pt">Company.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0.05pt 182.7pt 0 183.25pt"></P>

<!-- Field: Page; Sequence: 41 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05pt 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="margin: 0.05in 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>16&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Powers of Directors</B></P>

<P STYLE="margin: 0pt 464.85pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0.05in 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>Powers of Directors</B></P>

<P STYLE="margin: 0.05in 464.85pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Subject to the provisions of the Act, the Memorandum and these Articles the business
of the Company shall be managed by the Directors who may for that purpose exercise all the powers of the Company.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">No prior act of the Directors shall be invalidated by any subsequent alteration
of the Memorandum or these Articles. However, to the extent allowed by the Act, Members may, by Special Resolution, validate any prior
or future act of the Directors which would otherwise be in breach of their duties.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Directors below the minimum <FONT STYLE="letter-spacing: -0.1pt">number</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">lf the number of Directors is less than the minimum prescribed in accordance with
these Articles, the remaining Director or Directors shall act only for the purposes of appointing an additional Director or Directors
to make up such minimum or of convening a general meeting of the Company for the purpose of making such appointment. lf there are no Director
or Directors able or willing to act, any two Members may summon a general meeting for the purpose of appointing Directors. Any additional
Director so appointed shall hold office (subject to these Articles) only until the dissolution of the annual general meeting next following
such appointment unless he is re-elected during such meeting.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.65pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Appointments to <FONT STYLE="letter-spacing: -0.1pt">office</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.4</TD><TD>The Directors may appoint a <FONT STYLE="letter-spacing: -0.1pt">Director:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>as chairman of the <FONT STYLE="letter-spacing: -0.1pt">Board;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>as managing <FONT STYLE="letter-spacing: -0.1pt">Director;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>to any other executive <FONT STYLE="letter-spacing: -0.1pt">office,</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 43.65pt">for such period, and on such terms, including as to remuneration as they think
<FONT STYLE="letter-spacing: -0.2pt">fit.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.5</TD><TD>The appointee must consent in writing to holding that <FONT STYLE="letter-spacing: -0.1pt">office.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.6</TD><TD>Where a chairman is appointed he shall, unless unable to do so, preside at every meeting of <FONT STYLE="letter-spacing: -0.1pt">Directors.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.7</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If there is no chairman, or if the chairman is unable to preside at a meeting,
that meeting may select its own chairman; or the Directors may nominate one of their number to act in place of the chairman should he
ever not be available.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.8</TD><TD>Subject to the provisions of the Act, the Directors may also appoint and remove any person, who need not be a <FONT STYLE="letter-spacing: -0.1pt">Director:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.8pt 0 0; font-size: 10pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>as Secretary; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>to any office that may be <FONT STYLE="letter-spacing: -0.1pt">required</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt">for such period and on such terms, including as to remuneration, as they think fit.
In the case of an Officer, that Officer may be given any title the Directors <FONT STYLE="letter-spacing: -0.1pt">decide.</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.1pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.9</TD><TD>The Secretary or Officer must consent in writing to holding that <FONT STYLE="letter-spacing: -0.1pt">office.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.10</TD><TD>A Director, Secretary or other Officer of the Company may not the hold the office, or perform the services, of <FONT STYLE="letter-spacing: -0.1pt">auditor.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Provisions for <FONT STYLE="letter-spacing: -0.1pt">employees</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.11</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Board may make provision for the benefit of any persons employed or formerly
employed by the Company or any of its subsidiary undertakings (or any member of his family or any person who is dependent on him) in connection
with the cessation or the transfer to any person of the whole or part of the undertaking of the Company or any of its subsidiary undertakings.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Exercise of voting <FONT STYLE="letter-spacing: -0.1pt">rights</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.12</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Board may exercise the voting power conferred by the Shares in any body corporate
held or owned by the Company in such manner in all respects as it thinks fit (including, without limitation, the exercise of that power
in favour of any resolution appointing any Director as a Director of such body corporate, or voting or providing for the payment of remuneration
to the Directors of such body corporate).</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Remuneration</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.13</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Every Director may be remunerated by the Company for the services he provides for
the benefit of the Company, whether as Director, employee or otherwise, and shall be entitled to be paid for the expenses incurred in
the Company&rsquo;s business including attendance at Directors&rsquo; meetings.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.14</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Until otherwise determined by the Company by Ordinary Resolution, the Directors
(other than alternate Directors) shall be entitled to such remuneration by way of fees for their services in the office of Director as
the Directors may determine.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.15</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Remuneration may take any form and may include arrangements to pay pensions, health
insurance, death or sickness benefits, whether to the Director or to any other person connected to or related to him.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.16</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Unless his fellow Directors determine otherwise, a Director is not accountable
to the Company for remuneration or other benefits received from any other company which is in the same group as the Company or which has
common shareholdings.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; text-align: center; margin: 9pt 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
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<P STYLE="margin: 9pt 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><B>Disclosure of <FONT STYLE="letter-spacing: -0.1pt">information</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">16.17</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors may release or disclose to a third party any information regarding
the affairs of the Company, including any information contained in the register of Members relating to a Member, (and they may authorise
any Director, Officer or other authorised agent of the Company to release or disclose to a third party any such information in his possession)
if:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the Company or that person, as the case may be, is lawfully required to do so under the laws of any jurisdiction to which the Company
is subject; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>such disclosure is in compliance with the Designated Stock Exchange Rules; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>such disclosure is in accordance with any contract entered into by the Company; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(d)</TD><TD>the Directors are of the opinion such disclosure would assist or facilitate the Company&rsquo;s <FONT STYLE="letter-spacing: -0.1pt">operations.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>17</B></TD><TD><B>Delegation of <FONT STYLE="letter-spacing: -0.1pt">powers</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Power to delegate any of the Directors&rsquo; powers to a <FONT STYLE="letter-spacing: -0.1pt">committee</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors may delegate any of their powers to any committee consisting of one
or more persons who need not be Members. Persons on the committee may include non-Directors so long as the majority of those persons are
Directors. Any such committee shall be made up of such number of Independent Directors as required from time to time by the Designated
Stock Exchange Rules or otherwise required by applicable law.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.2</TD><TD>The delegation may be collateral with, or to the exclusion of, the Directors&rsquo; own <FONT STYLE="letter-spacing: -0.1pt">powers.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The delegation may be on such terms as the Directors think fit, including provision
for the committee itself to delegate to a sub-committee; save that any delegation must be capable of being revoked or altered by the Directors
at will.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.4</TD><TD>Unless otherwise permitted by the Directors, a committee must follow the procedures prescribed for the taking of decisions by <FONT STYLE="letter-spacing: -0.1pt">Directors.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.5</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Board shall establish an audit committee, a compensation committee and a nominating
and corporate governance committee. Each of these committees shall be empowered to do all things necessary to exercise the rights of such
committee set forth in these Articles. Each of the audit committee, compensation committee and nominating and corporate governance committee
shall consist of at least three Directors (or such larger minimum number as may be required from time to time by the Designated Stock
Exchange Rules). The majority of the committee members on each of the compensation committee and nominating and corporate governance committee
shall be Independent Directors. The audit committee shall be made up of such number of Independent Directors as required from time to
time by the Designated Stock Exchange Rules or otherwise required by applicable law.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; text-align: center; margin: 8.9pt 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 8.9pt 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><B>Local <FONT STYLE="letter-spacing: -0.1pt">boards</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.6</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Board may establish any local or divisional board or agency for managing any
of the affairs of the Company whether in the Cayman Islands or elsewhere and may appoint any persons to be members of a local or divisional
Board, or to be managers or agents, and may fix their remuneration.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.7</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Board may delegate to any local or divisional board, manager or agent any of
its powers and authorities (with power to sub-delegate) and may authorise the members of any local or divisional board or any of them
to fill any vacancies and to act notwithstanding vacancies.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.8</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Any appointment or delegation under this Article 0 may be made on such terms and
subject to such conditions as the Board thinks fit and the Board may remove any person so appointed, and may revoke or vary any delegation.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Power to appoint an agent of the <FONT STYLE="letter-spacing: -0.1pt">Company</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.9</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors may appoint any person, either generally or in respect of any specific
matter, to be the agent of the Company with or without authority for that person to delegate all or any of that person&rsquo;s powers.
The Directors may make that appointment:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>by causing the Company to enter into a power of attorney or agreement; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>in any other manner they <FONT STYLE="letter-spacing: -0.1pt">determine.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Power to appoint an attorney or authorised signatory of the <FONT STYLE="letter-spacing: -0.1pt">Company</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.10</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors may appoint any person, whether nominated directly or indirectly
by the Directors, to be the attorney or the authorised signatory of the Company. The appointment may be:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>for any <FONT STYLE="letter-spacing: -0.1pt">purpose;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>with the powers, authorities and <FONT STYLE="letter-spacing: -0.1pt">discretions;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>for the period; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(d)</TD><TD>subject to such <FONT STYLE="letter-spacing: -0.1pt">conditions</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt">as they think fit. The powers, authorities and discretions, however, must not exceed
those vested in, or exercisable, by the Directors under these Articles. The Directors may do so by power of attorney or any other manner
they think fit.</P>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.11</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Any power of attorney or other appointment may contain such provision for the protection
and convenience for persons dealing with the attorney or authorised signatory as the Directors think fit. Any power of attorney or other
appointment may also authorise the attorney or authorised signatory to delegate all or any of the powers, authorities and discretions
vested in that person.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.12</TD><TD>The Board may remove any person appointed under Article 0 and may revoke or vary the <FONT STYLE="letter-spacing: -0.1pt">delegation.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Borrowing <FONT STYLE="letter-spacing: -0.1pt">Powers</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.13</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors may exercise all the powers of the Company to borrow money and to
mortgage or charge its undertaking, property and assets both present and future and uncalled capital, or any part thereof, and to issue
debentures and other securities, whether outright or as collateral security for any debt, liability or obligation of the Company or its
parent undertaking (if any) or any subsidiary undertaking of the Company or of any third party.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Corporate <FONT STYLE="letter-spacing: -0.1pt">Governance</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">17.14</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Board may, from time to time, and except as required by applicable law or the
Designated Stock Exchange Rules, adopt, institute, amend, modify or revoke the corporate governance policies or initiatives of the Company,
which shall be intended to set forth the guiding principles and policies of the Company and the Board on various corporate governance
related matters as the Board shall determine by resolution from time to time.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>18&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Meetings of Directors</B></P>

<P STYLE="margin: 0 446.5pt 0 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>Regulation of Directors&rsquo; meetings</B></P>

<P STYLE="margin: 0 446.5pt 0 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.1</TD><TD>Subject to the provisions of these Articles, the Directors may regulate their proceedings as they think <FONT STYLE="letter-spacing: -0.2pt">fit.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Calling <FONT STYLE="letter-spacing: -0.1pt">meetings</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.2</TD><TD>Any Director may call a meeting of Directors at any time. The Secretary must call a meeting of the Directors if requested to do so
by a <FONT STYLE="letter-spacing: -0.1pt">Director.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Notice of <FONT STYLE="letter-spacing: -0.1pt">meetings</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Notice of a Board meeting may be given to a Director personally or by word of mouth
or given in writing or by Electronic communications at such address as he may from time to time specify for this purpose (or, if he does
not specify an address, at his last known address). A Director may waive his right to receive notice of any meeting either prospectively
or retrospectively.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><B>Use of <FONT STYLE="letter-spacing: -0.1pt">technology</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.4</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A Director may participate in a meeting of Directors through the medium of conference
telephone, video or any other form of communications equipment providing all persons participating in the meeting are able to hear and
speak to each other throughout the meeting.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.5</TD><TD>A Director participating in this way is deemed to be present in person at the <FONT STYLE="letter-spacing: -0.1pt">meeting.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Quorum</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.6</TD><TD>The quorum for the transaction of business at a meeting of Directors shall be two unless the Directors fix some other <FONT STYLE="letter-spacing: -0.1pt">number.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Chairman or deputy to <FONT STYLE="letter-spacing: -0.1pt">preside</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.7</TD><TD>The Board may appoint a chairman and one or more deputy chairman or chairmen and may at any time revoke any such <FONT STYLE="letter-spacing: -0.1pt">appointment.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.8</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The chairman, or failing him any deputy chairman (the longest in office taking
precedence if more than one is present), shall preside at all Board meetings. If no chairman or deputy chairman has been appointed, or
if he is not present within five minutes after the time fixed for holding the meeting, or is unwilling to act as chairman of the meeting,
the Directors present shall choose one of their number to act as chairman of the meeting.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Voting</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.9</TD><TD>A question which arises at a Board meeting shall be decided by a majority of votes. If votes are equal the chairman may, if he wishes,
exercise a casting <FONT STYLE="letter-spacing: -0.1pt">vote.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Recording of <FONT STYLE="letter-spacing: -0.1pt">dissent</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.10</TD><TD>A Director present at a meeting of Directors shall be presumed to have assented to any action taken at that meeting <FONT STYLE="letter-spacing: -0.1pt">unless:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>his dissent is entered in the minutes of the meeting; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>he has filed with the meeting before it is concluded signed dissent from that action; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>he has forwarded to the Company as soon as practical following the conclusion of that meeting signed <FONT STYLE="letter-spacing: -0.1pt">dissent.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt">A Director who votes in favour of an action is not entitled to record his dissent to
<FONT STYLE="letter-spacing: -0.25pt">it.</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Written <FONT STYLE="letter-spacing: -0.1pt">resolutions</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.11</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors may pass a resolution in writing without holding a meeting if all
Directors sign a document or sign several documents in the like form each signed by one or more of those Directors.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.12</TD><TD>A written resolution signed by a validly appointed alternate Director need not also be signed by the appointing <FONT STYLE="letter-spacing: -0.1pt">Director.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.13</TD><TD>A written resolution signed personally by the appointing Director need not also be signed by his <FONT STYLE="letter-spacing: -0.1pt">alternate.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="margin: 0"><FONT STYLE="letter-spacing: -0.25pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.14</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A resolution in writing passed pursuant to Article 0, Article 0 and/or Article
0 shall be as effective as if it had been passed at a meeting of the Directors duly convened and held; and it shall be treated as having
been passed on the day and at the time that the last Director signs (and for the avoidance of doubt, such day may or may not be a Business
Day).</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><B>Validity of acts of Directors in spite of formal <FONT STYLE="letter-spacing: -0.1pt">defect</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">18.15</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">All acts done by a meeting of the Board, or of a committee of the Board, or by
any person acting as a Director or an alternate Director, shall, notwithstanding that it is afterwards discovered that there was some
defect in the appointment of any Director or alternate Director or member of the committee, or that any of them were disqualified or had
vacated office or were not entitled to vote, be as valid as if every such person had been duly appointed and qualified and had continued
to be a Director or alternate Director and had been entitled to vote.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>19</B></TD><TD><B>Permissible Directors' interests and <FONT STYLE="letter-spacing: -0.1pt">disclosure</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">19.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A Director shall not, as a Director, vote in respect of any contract, transaction,
arrangement or proposal in which he has an interest which (together with any interest of any person connected with him) is a material
interest (otherwise then by virtue of his interests, direct or indirect, in Shares or debentures or other securities of, or otherwise
in or through, the Company) and if he shall do so his vote shall not be counted, nor in relation thereto shall he be counted in the quorum
present at the meeting, but (in the absence of some other material interest than is mentioned below) none of these prohibitions shall
apply to:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the giving of any security, guarantee or indemnity in respect <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(i)</TD><TD>money lent or obligations incurred by him or by any other person for the benefit of the Company or any of its subsidiaries; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 71.95pt"></TD><TD STYLE="width: 28.35pt">(ii)</TD><TD STYLE="padding-right: 14.6pt">a debt or obligation of the Company or any of its subsidiaries for which the Director himself has assumed
responsibility in whole or in part and whether alone or jointly with others under a guarantee or indemnity or by the giving of security;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">where the Company or any of its subsidiaries is offering securities in which offer
the Director is or may be entitled to participate as a holder of securities or in the underwriting or sub-underwriting of which the Director
is to or may participate;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(c)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">any contract, transaction, arrangement or proposal affecting any other body corporate
in which he is interested, directly or indirectly and whether as an officer, shareholder, creditor or otherwise howsoever, provided that
he (together with persons connected with him) does not to his knowledge hold an interest representing one per cent or more of any class
of the equity share capital of such body corporate (or of any third body corporate through which his interest is derived) or of the voting
rights available to members of the relevant body corporate (any such interest being deemed for the purposes of this Article 0 to be a
material interest in all circumstances);</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.65pt 0 0">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.65pt 0 0; font-size: 10pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(d)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">any act or thing done or to be done in respect of any arrangement for the benefit
of the employees of the Company or any of its subsidiaries under which he is not accorded as a Director any privilege or advantage not
generally accorded to the employees to whom such arrangement relates; or</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(e)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">any matter connected with the purchase or maintenance for any Director of insurance
against any liability or (to the extent permitted by the Act) indemnities in favour of Directors, the funding of expenditure by one or
more Directors in defending proceedings against him or them or the doing of any thing to enable such Director or Directors to avoid incurring
such expenditure.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">19.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A Director may, as a Director, vote (and be counted in the quorum) in respect of
any contract, transaction, arrangement or proposal in which he has an interest which is not a material interest or which falls within
Article 0.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>20</B></TD><TD><FONT STYLE="letter-spacing: -0.1pt"><B>Minutes</B></FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">20.1</TD><TD>The Company shall cause minutes to be made in books <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>all appointments of Officers and committees made by the Board and of any such Officer&rsquo;s remuneration; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">the names of Directors present at every meeting of the Directors, a committee of
the Board, the Company or the holders of any class of shares or debentures, and all orders, resolutions and proceedings of such meetings.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">20.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Any such minutes, if purporting to be signed by the chairman of the meeting at
which the proceedings were held or by the chairman of the next succeeding meeting or the Secretary, shall be prima facie evidence of the
matters stated in them.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>21</B></TD><TD><B>Accounts and <FONT STYLE="letter-spacing: -0.1pt">audit</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">21.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors must ensure that proper accounting and other records are kept, and
that accounts and associated reports are distributed in accordance with the requirements of the Act.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">21.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The books of account shall be kept at the registered office of the Company and
shall always be open to inspection by the Directors. No Member (other than a Director) shall have any right of inspecting any account
or book or document of the Company except as conferred by the Act or as authorised by the Directors or by Ordinary Resolution.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">21.3</TD><TD>Unless the Directors otherwise prescribe, the financial year of the Company shall end on 31 December in each year and begin on 1 January
in each <FONT STYLE="letter-spacing: -0.1pt">year.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 1.4pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Auditors</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">21.4</TD><TD>The Directors may appoint an Auditor of the Company who shall hold office on such terms as the Directors <FONT STYLE="letter-spacing: -0.1pt">determine.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">21.5</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">At any general meeting convened and held at any time in accordance with these Articles,
the Members may, by Ordinary Resolution, remove the Auditor before the expiration of his term of office. If they do so, the Members shall,
by Ordinary Resolution, at that meeting appoint another Auditor in his stead for the remainder of his term.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">21.6</TD><TD>The Auditors shall examine such books, accounts and vouchers; as may be necessary for the performance of their <FONT STYLE="letter-spacing: -0.1pt">duties.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">21.7</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Auditors shall, if so requested by the Directors, make a report on the accounts
of the Company during their tenure of office at the next annual general meeting following their appointment, and at any time during their
term of office, upon request of the Directors or any general meeting of the Company.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>22</B></TD><TD><B>Record <FONT STYLE="letter-spacing: -0.1pt">dates</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">22.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Except to the extent of any conflicting rights attached to Shares, the resolution
declaring a dividend on Shares of any class, whether it be an Ordinary Resolution of the Members or a Director&rsquo;s resolution, may
specify that the dividend is payable or distributable to the persons registered as the holders of those Shares at the close of business
on a particular date, notwithstanding that the date may be a date prior to that on which the resolution is passed.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">22.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If the resolution does so specify, the dividend shall be payable or distributable
to the persons registered as the holders of those Shares at the close of business on the specified date in accordance with their respective
holdings so registered, but without prejudice to the rights <I>inter se </I>in respect of the dividend of transferors and transferees
of any of those Shares.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">22.3</TD><TD STYLE="text-align: justify; padding-right: 14.55pt">The provisions of this Article apply, <I>mutatis mutandis</I>, to bonuses, capitalisation
issues, distributions of realised capital profits or offers or grants made by the Company to the Members.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>23&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Dividends</B></P>

<P STYLE="margin: 0 493.6pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>Source of dividends</B></P>

<P STYLE="margin: 0 493.6pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.55pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.1</TD><TD>Dividends may be declared and paid out of any funds of the Company lawfully available for <FONT STYLE="letter-spacing: -0.1pt">distribution.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Subject to the requirements of the Act regarding the application of a company&rsquo;s
Share premium account and with the sanction of an Ordinary Resolution, dividends may also be declared and paid out of any share premium
account.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><B>Declaration of dividends by <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Subject to the provisions of the Act, the Company may by Ordinary Resolution declare
dividends in accordance with the respective rights of the Members but no dividend shall exceed the amount recommended by the Directors.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><B>Payment of interim dividends and declaration of final dividends by <FONT STYLE="letter-spacing: -0.1pt">Directors</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.4</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors may declare and pay interim dividends or recommend final dividends
in accordance with the respective rights of the Members if it appears to them that they are justified by the financial position of the
Company and that such dividends may lawfully be paid.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.5</TD><TD>Subject to the provisions of the Act, in relation to the distinction between interim dividends and final dividends, the following
<FONT STYLE="letter-spacing: -0.1pt">applies:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Upon determination to pay a dividend or dividends described as interim by the Directors
in the dividend resolution, no debt shall be created by the declaration until such time as payment is made.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Upon declaration of a dividend or dividends described as final by the Directors
in the dividend resolution, a debt shall be created immediately following the declaration, the due date to be the date the dividend is
stated to be payable in the resolution.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt">If the resolution fails to specify whether a dividend is final or interim, it shall
be assumed to be <FONT STYLE="letter-spacing: -0.1pt">interim.</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.6</TD><TD>In relation to Shares carrying differing rights to dividends or rights to dividends at a fixed rate, the following <FONT STYLE="letter-spacing: -0.1pt">applies:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If the share capital is divided into different classes, the Directors may pay dividends
on Shares which confer deferred or non-preferred rights with regard to dividends as well as on Shares which confer preferential rights
with regard to dividends but no dividend shall be paid on Shares carrying deferred or non-preferred rights if, at the time of payment,
any preferential dividend is in arrears.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors may also pay, at intervals settled by them, any dividend payable
at a fixed rate if it appears to them that there are sufficient funds of the Company lawfully available for distribution to justify the
payment.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(c)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If the Directors act in good faith, they shall not incur any liability to the Members
holding Shares conferring preferred rights for any loss those Members may suffer by the lawful payment of the dividend on any Shares having
deferred or non-preferred rights.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Apportionment of <FONT STYLE="letter-spacing: -0.1pt">dividends</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.7</TD><TD STYLE="text-align: justify; padding-right: 14.55pt">Except as otherwise provided by the rights attached to Shares all dividends shall
be declared and paid according to the amounts Paid Up on the Shares on which the dividend is paid. All dividends shall be apportioned
and paid proportionately to the amount Paid Up on the Shares during the time or part of the time in respect of which the dividend is paid.
But if a Share is issued on terms providing that it shall rank for dividend as from a particular date, that Share shall rank for dividend
accordingly.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0.05pt 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05pt 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="font-size: 10pt; margin: 3.4pt 0 0 15.25pt"><B>Right of set <FONT STYLE="letter-spacing: -0.25pt">off</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.8</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors may deduct from a dividend or any other amount payable to a person
in respect of a Share any amount due by that person to the Company on a call or otherwise in relation to a Share.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><B>Power to pay other than in <FONT STYLE="letter-spacing: -0.2pt">cash</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.9</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If the Directors so determine, any resolution declaring a dividend may direct that
it shall be satisfied wholly or partly by the distribution of assets. If a difficulty arises in relation to the distribution, the Directors
may settle that difficulty in any way they consider appropriate. For example, they may do any one or more of the following:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>issue fractional <FONT STYLE="letter-spacing: -0.1pt">Shares;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">fix the value of assets for distribution and make cash payments to some Members on the footing of the
value so fixed in order to adjust the rights of Members; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>vest some assets in <FONT STYLE="letter-spacing: -0.1pt">trustees.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>How payments may be <FONT STYLE="letter-spacing: -0.2pt">made</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.10</TD><TD>A dividend or other monies payable on or in respect of a Share may be paid in any of the following <FONT STYLE="letter-spacing: -0.1pt">ways:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="padding-right: 14.6pt">if the Member holding that Share or other person entitled to that Share nominates a bank account for
that purpose - by wire transfer to that bank account; <FONT STYLE="letter-spacing: -0.3pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>by cheque or warrant sent by post to the registered address of the Member holding that Share or other person entitled to that <FONT STYLE="letter-spacing: -0.1pt">Share.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.11</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">For the purposes of Article 0, the nomination may be in writing or in an Electronic
Record and the bank account nominated may be the bank account of another person. For the purposes of Article 0, subject to any applicable
law or regulation, the cheque or warrant shall be made to the order of the Member holding that Share or other person entitled to the Share
or to his nominee, whether nominated in writing or in an Electronic Record, and payment of the cheque or warrant shall be a good discharge
to the Company.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.12</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If two or more persons are registered as the holders of the Share or are jointly
entitled to it by reason of the death or bankruptcy of the registered holder (<B>Joint Holders</B>), a dividend (or other amount) payable
on or in respect of that Share may be paid as follows:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">to the registered address of the Joint Holder of the Share who is named first on
the register of Members or to the registered address of the deceased or bankrupt holder, as the case may be; or</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>to the address or bank account of another person nominated by the Joint Holders, whether that nomination is in writing or in an Electronic
<FONT STYLE="letter-spacing: -0.1pt">Record.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.13</TD><TD>Any Joint Holder of a Share may give a valid receipt for a dividend (or other amount) payable in respect of that <FONT STYLE="letter-spacing: -0.1pt">Share.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Dividends or other monies not to bear interest in absence of special <FONT STYLE="letter-spacing: -0.1pt">rights</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.14</TD><TD>Unless provided for by the rights attached to a Share, no dividend or other monies payable by the Company in respect of a Share shall
bear <FONT STYLE="letter-spacing: -0.1pt">interest.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Dividends unable to be paid or <FONT STYLE="letter-spacing: -0.1pt">unclaimed</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.15</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If a dividend cannot be paid to a Member or remains unclaimed within six weeks
after it was declared or both, the Directors may pay it into a separate account in the Company&rsquo;s name. If a dividend is paid into
a separate account, the Company shall not be constituted trustee in respect of that account and the dividend shall remain a debt due to
the Member.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">23.16</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A dividend that remains unclaimed for a period of six years after it became due
for payment shall be forfeited to, and shall cease to remain owing by, the <FONT STYLE="letter-spacing: -0.1pt">Company.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>24</B></TD><TD><B>Capitalisation of <FONT STYLE="letter-spacing: -0.1pt">profits</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Capitalisation of profits or of any share premium account or capital redemption
<FONT STYLE="letter-spacing: -0.1pt">reserve;</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">24.1</TD><TD>The Directors may resolve to <FONT STYLE="letter-spacing: -0.1pt">capitalise:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>any part of the Company&rsquo;s profits not required for paying any preferential dividend (whether or not those profits are available
for distribution); <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>any sum standing to the credit of the Company's share premium account or capital redemption reserve, if <FONT STYLE="letter-spacing: -0.2pt">any.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">24.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The amount resolved to be capitalised must be appropriated to the Members who would
have been entitled to it had it been distributed by way of dividend and in the same proportions. The benefit to each Member so entitled
must be given in either or both of the following ways::</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>by paying up the amounts unpaid on that Member's <FONT STYLE="letter-spacing: -0.1pt">Shares;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">by issuing Fully Paid Up Shares, debentures or other securities of the Company
to that Member or as that Member directs. The Directors may resolve that any Shares issued to the Member in respect of Partly Paid Up
Shares (<B>Original Shares</B>) rank for dividend only to the extent that the Original Shares rank for dividend while those Original Shares
remain Partly Paid Up.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; text-align: center; margin: 8.95pt 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 8.95pt 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="font-size: 10pt; margin: 3.4pt 0 0 15.25pt"><B>Applying an amount for the benefit of <FONT STYLE="letter-spacing: -0.1pt">Members</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">24.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The amount capitalised must be applied to the benefit of Members in the proportions
to which the Members would have been entitled to dividends if the amount capitalised had been distributed as a dividend.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">24.4</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Subject to the Act, if a fraction of a Share, a debenture or other security is
allocated to a Member, the Directors may issue a fractional certificate to that Member or pay him the cash equivalent of the fraction.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>25</B></TD><TD><B>Share Premium <FONT STYLE="letter-spacing: -0.1pt">Account</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Directors to maintain share premium <FONT STYLE="letter-spacing: -0.1pt">account</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">25.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Directors shall establish a share premium account in accordance with the Act.
They shall carry to the credit of that account from time to time an amount equal to the amount or value of the premium paid on the issue
of any Share or capital contributed or such other amounts required by the Act.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Debits to share premium <FONT STYLE="letter-spacing: -0.1pt">account</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">25.2</TD><TD>The following amounts shall be debited to any share premium <FONT STYLE="letter-spacing: -0.1pt">account:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>on the redemption or purchase of a Share, the difference between the nominal value of that Share and the redemption or purchase price;
<FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>any other amount paid out of a share premium account as permitted by the <FONT STYLE="letter-spacing: -0.2pt">Act.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">25.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Notwithstanding the preceding Article, on the redemption or purchase of a Share,
the Directors may pay the difference between the nominal value of that Share and the redemption purchase price out of the profits of the
Company or, as permitted by the Act, out of capital.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="margin: 0.05pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>26&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Seal</B></P>

<P STYLE="margin: 0pt 512.35pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0.05pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>Company seal</B></P>

<P STYLE="margin: 0.05pt 512.35pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">26.1</TD><TD>The Company may have a seal if the Directors so <FONT STYLE="letter-spacing: -0.1pt">determine.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Duplicate <FONT STYLE="letter-spacing: -0.2pt">seal</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">26.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Subject to the provisions of the Act, the Company may also have a duplicate seal
or seals for use in any place or places outside the Cayman Islands. Each duplicate seal shall be a facsimile of the original seal of the
Company. However, if the Directors so determine, a duplicate seal shall have added on its face the name of the place where it is to be
used.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><B>When and how seal is to be <FONT STYLE="letter-spacing: -0.2pt">used</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">26.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A seal may only be used by the authority of the Directors. Unless the Directors
otherwise determine, a document to which a seal is affixed must be signed in one of the following ways:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>by a Director (or his alternate) and the Secretary; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>by a single Director (or his <FONT STYLE="letter-spacing: -0.1pt">alternate).</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>If no seal is adopted or <FONT STYLE="letter-spacing: -0.2pt">used</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">26.4</TD><TD>If the Directors do not adopt a seal, or a seal is not used, a document may be executed in the following <FONT STYLE="letter-spacing: -0.1pt">manner:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>by a Director (or his alternate) and the Secretary; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>by a single Director (or his alternate); <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>in any other manner permitted by the <FONT STYLE="letter-spacing: -0.2pt">Act.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Power to allow non-manual signatures and facsimile printing of <FONT STYLE="letter-spacing: -0.2pt">seal</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">26.5</TD><TD>The Directors may determine that either or both of the following <FONT STYLE="letter-spacing: -0.1pt">applies:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>that the seal or a duplicate seal need not be affixed manually but may be affixed by some other method or system of <FONT STYLE="letter-spacing: -0.1pt">reproduction;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>that a signature required by these Articles need not be manual but may be a mechanical or Electronic <FONT STYLE="letter-spacing: -0.1pt">Signature.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Validity of <FONT STYLE="letter-spacing: -0.1pt">execution</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">26.6</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">If a document is duly executed and delivered by or on behalf of the Company, it
shall not be regarded as invalid merely because, at the date of the delivery, the Secretary, or the Director, or other Officer or person
who signed the document or affixed the seal for and on behalf of the Company ceased to be the Secretary or hold that office and authority
on behalf of the Company.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>27</B></TD><TD><FONT STYLE="letter-spacing: -0.1pt"><B>Indemnity</B></FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">27.1</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">To the extent permitted by law, the Company shall indemnify each existing or former
Director (including alternate Director), Secretary and other Officer of the Company (including an investment adviser or an administrator
or liquidator) and their personal representatives against:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">all actions, proceedings, costs, charges, expenses, losses, damages or liabilities
incurred or sustained by the existing or former Director (including alternate Director), Secretary or Officer in or about the conduct
of the Company's business or affairs or in the execution or discharge of the existing or former Director's (including alternate Director's),
Secretary&rsquo;s or Officer&rsquo;s duties, powers, authorities or discretions; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">without limitation to paragraph 0, all costs, expenses, losses or liabilities incurred
by the existing or former Director (including alternate Director), Secretary or Officer in defending (whether successfully or otherwise)
any civil, criminal, administrative or investigative proceedings (whether threatened, pending or completed) concerning the Company or
its affairs in any court or tribunal, whether in the Cayman Islands or elsewhere.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 14.6pt 0 43.65pt">No such existing or former Director (including alternate Director), Secretary
or Officer, however, shall be indemnified in respect of any matter arising out of his own dishonesty.</P>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">27.2</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">To the extent permitted by Act, the Company may make a payment, or agree to make
a payment, whether by way of advance, loan or otherwise, for any legal costs incurred by an existing or former Director (including alternate
Director), Secretary or Officer of the Company in respect of any matter identified in Article 0 on condition that the Director (including
alternate Director), Secretary or Officer must repay the amount paid by the Company to the extent that it is ultimately found not liable
to indemnify the Director (including alternate Director), Secretary or that Officer for those legal costs.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Release</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">27.3</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">To the extent permitted by Act, the Company may by Special Resolution release any
existing or former Director (including alternate Director), Secretary or other Officer of the Company from liability for any loss or damage
or right to compensation which may arise out of or in connection with the execution or discharge of the duties, powers, authorities or
discretions of his office; but there may be no release from liability arising out of or in connection with that person&rsquo;s own <FONT STYLE="letter-spacing: -0.1pt">dishonesty.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Insurance</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">27.4</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">To the extent permitted by Act, the Company may pay, or agree to pay, a premium
in respect of a contract insuring each of the following persons against risks determined by the Directors, other than liability arising
out of that person&rsquo;s own dishonesty:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>an existing or former Director (including alternate Director), Secretary or Officer or auditor <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(i)</TD><TD>the <FONT STYLE="letter-spacing: -0.1pt">Company;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(ii)</TD><TD>a company which is or was a subsidiary of the <FONT STYLE="letter-spacing: -0.1pt">Company;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(iii)</TD><TD>a company in which the Company has or had an interest (whether direct or indirect); <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0.05pt 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05pt 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>a trustee of an employee or retirement benefits scheme or other trust in which any of the persons referred to in paragraph 0 is or
was <FONT STYLE="letter-spacing: -0.1pt">interested.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>28&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notices</B></P>

<P STYLE="margin: 0 507.25pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>Form of notices</B></P>

<P STYLE="margin: 0 507.25pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.1</TD><TD>Save where these Articles provide otherwise, and subject to the Designated Stock Exchange Rules, any notice to be given to or by any
person pursuant to <FONT STYLE="letter-spacing: -0.1pt">these</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1pt 0 0 43.65pt">Articles shall <FONT STYLE="letter-spacing: -0.25pt">be:</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>in writing signed by or on behalf of the giver in the manner set out below for written notices; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">subject to the next Article, in an Electronic Record signed by or on behalf of the giver by Electronic
Signature and authenticated in accordance with Articles about authentication of Electronic Records; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>where these Articles expressly permit, by the Company by means of a <FONT STYLE="letter-spacing: -0.1pt">website.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Electronic <FONT STYLE="letter-spacing: -0.1pt">communications</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15.25pt; text-align: right"></TD><TD STYLE="width: 28.4pt">28.2</TD><TD STYLE="text-align: justify">A notice may only be given to the Company in an Electronic Record <FONT STYLE="letter-spacing: -0.25pt">if:</FONT></TD>
</TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the Directors so <FONT STYLE="letter-spacing: -0.1pt">resolve;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>the resolution states how an Electronic Record may be given and, if applicable, specifies an email address for the Company; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(c)</TD><TD STYLE="padding-right: 14.6pt">the terms of that resolution are notified to the Members for the time being and, if applicable, to those
Directors who were absent from the meeting at which the resolution was passed.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt">If the resolution is revoked or varied, the revocation or variation shall only become
effective when its terms have been similarly <FONT STYLE="letter-spacing: -0.1pt">notified.</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.3</TD><TD STYLE="padding-right: 14.6pt">A notice may not be given by Electronic Record to a person other than the Company unless the recipient
has notified the giver of an Electronic address to which notice may be sent.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 8.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.4</TD><TD STYLE="padding-right: 14.6pt">Subject to the Act, the Designated Stock Exchange Rules and to any other rules which the Company is
bound to follow, the Company may also send any notice or other document pursuant to these Articles to a Member by publishing that notice
or other document on a website where:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the Company and the Member have agreed to his having access to the notice or document on a website (instead of it being sent to <FONT STYLE="letter-spacing: -0.1pt">him);</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 43.65pt; text-align: right"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD STYLE="text-align: justify">the notice or document is one to which that agreement <FONT STYLE="letter-spacing: -0.1pt">applies;</FONT></TD>
</TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
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<P STYLE="margin: 1.4pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(c)</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">the Member is notified (in accordance with any requirements laid down by the Act
and, in a manner for the time being agreed between him and the Company for the purpose) of:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(i)</TD><TD>the publication of the notice or document on a <FONT STYLE="letter-spacing: -0.1pt">website;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(ii)</TD><TD>the address of that website; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 28.3pt">(iii)</TD><TD>the place on that website where the notice or document may be accessed, and how it may be accessed; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(d)</TD><TD STYLE="text-align: justify; padding-right: 14.55pt">the notice or document is published on that website throughout the publication
period, provided that, if the notice or document is published on that website for a part, but not all of, the publication period, the
notice or document shall be treated as being published throughout that period if the failure to publish that notice of document throughout
that period is wholly attributable to circumstances which it would not be reasonable to have expected the Company to prevent or avoid.
For the purposes of this Article 0 &quot;publication period&quot; means a period of not less than twenty-one days, beginning on the day
on which the notification referred to in Article 00 is deemed sent.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9.1pt 0 0 15.25pt"><B>Persons entitled to <FONT STYLE="letter-spacing: -0.1pt">notices</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.5</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Any notice or other document to be given to a Member may be given by reference
to the register of Members as it stands at any time within the period of twenty- one days before the day that the notice is given or (where
and as applicable) within any other period permitted by, or in accordance with the requirements of, (to the extent applicable) the Designated
Stock Exchange Rules and/or the Designated Stock Exchanges. No change in the register of Members after that time shall invalidate the
giving of such notice or document or require the Company to give such item to any other person.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.3pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Persons authorised to give <FONT STYLE="letter-spacing: -0.1pt">notices</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.6</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A notice by either the Company or a Member pursuant to these Articles may be given
on behalf of the Company or a Member by a Director or company secretary of the Company or a Member.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Delivery of written <FONT STYLE="letter-spacing: -0.1pt">notices</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.7</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Save where these Articles provide otherwise, a notice in writing may be given personally
to the recipient, or left at (as appropriate) the Member&rsquo;s or Director&rsquo;s registered address or the Company&rsquo;s registered
office, or posted to that registered address or registered office.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 9pt 0 0 15.25pt"><B>Joint <FONT STYLE="letter-spacing: -0.1pt">holders</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.8</TD><TD>Where Members are joint holders of a Share, all notices shall be given to the Member whose name first appears in the register of <FONT STYLE="letter-spacing: -0.1pt">Members.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
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<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Signatures</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.9</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A written notice shall be signed when it is autographed by or on behalf of the
giver, or is marked in such a way as to indicate its execution or adoption by the <FONT STYLE="letter-spacing: -0.1pt">giver.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.10</TD><TD>An Electronic Record may be signed by an Electronic <FONT STYLE="letter-spacing: -0.1pt">Signature.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Evidence of <FONT STYLE="letter-spacing: -0.1pt">transmission</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.11</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A notice given by Electronic Record shall be deemed sent if an Electronic Record
is kept demonstrating the time, date and content of the transmission, and if no notification of failure to transmit is received by the
giver.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.12</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A notice given in writing shall be deemed sent if the giver can provide proof that
the envelope containing the notice was properly addressed, pre-paid and posted, or that the written notice was otherwise properly transmitted
to the recipient.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.13</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A Member present, either in person or by proxy, at any meeting of the Company or
of the holders of any class of Shares shall be deemed to have received due notice of the meeting and, where requisite, of the purposes
for which it was called.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Giving notice to a deceased or bankrupt <FONT STYLE="letter-spacing: -0.1pt">Member</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.14</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">A notice may be given by the Company to the persons entitled to a Share in consequence
of the death or bankruptcy of a Member by sending or delivering it, in any manner authorised by these Articles for the giving of notice
to a Member, addressed to them by name, or by the title of representatives of the deceased, or trustee of the bankrupt or by any like
description, at the address, if any, supplied for that purpose by the persons claiming to be so entitled.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.15</TD><TD>Until such an address has been supplied, a notice may be given in any manner in which it might have been given if the death or bankruptcy
had not <FONT STYLE="letter-spacing: -0.1pt">occurred.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Date of giving <FONT STYLE="letter-spacing: -0.1pt">notices</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">28.16</TD><TD>A notice is given on the date identified in the following <FONT STYLE="letter-spacing: -0.1pt">table</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 95%; border-collapse: collapse; font-size: 10pt; margin-left: 15.25pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; border: black 1pt solid; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt"><B>Method for giving <FONT STYLE="letter-spacing: -0.1pt">notices</FONT></B></FONT></TD>
    <TD STYLE="width: 49%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 4.2pt"><FONT STYLE="font-size: 10pt"><B>When taken to be <FONT STYLE="letter-spacing: -0.1pt">given</FONT></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">(A) <FONT STYLE="letter-spacing: -0.1pt">Personally</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 4.2pt"><FONT STYLE="font-size: 10pt">At the time and date of <FONT STYLE="letter-spacing: -0.1pt">delivery</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">(B) By leaving it at the Member's registered <FONT STYLE="letter-spacing: -0.1pt">address</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 4.2pt"><FONT STYLE="font-size: 10pt">At the time and date it was <FONT STYLE="letter-spacing: -0.2pt">left</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">(C) By posting it by prepaid post to the street or postal address of that <FONT STYLE="letter-spacing: -0.1pt">recipient</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 4.2pt"><FONT STYLE="font-size: 10pt">48 hours after the date it was <FONT STYLE="letter-spacing: -0.1pt">posted</FONT></FONT></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 4.95pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
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<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 95%; border-collapse: collapse; font-size: 10pt; margin-left: 15.25pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; border: black 1pt solid">
    <P STYLE="font-size: 10pt; margin: 0 0 0 4.5pt">(D) By Electronic Record (other than publication on a website), to <FONT STYLE="letter-spacing: -0.1pt">recipient's</FONT></P>
    <P STYLE="font-size: 10pt; margin: 1pt 0 0 4.5pt">Electronic <FONT STYLE="letter-spacing: -0.1pt">address</FONT></P></TD>
    <TD STYLE="width: 49%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-left: 4.2pt"><FONT STYLE="font-size: 10pt">48 hours after the date it was <FONT STYLE="letter-spacing: -0.2pt">sent</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">(E) By publication on a <FONT STYLE="letter-spacing: -0.1pt">website</FONT></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font-size: 10pt; margin: 0 0 0 4.2pt">24 hours after the date on which the Member is deemed to have been notified <FONT STYLE="letter-spacing: -0.25pt">of
    the publication of the notice or document on the </FONT><FONT STYLE="letter-spacing: -0.1pt">website</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 1.15pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Saving <FONT STYLE="letter-spacing: -0.1pt">provision</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.8pt">28.17</TD><TD STYLE="padding-right: 14.6pt">None of the preceding notice provisions shall derogate from the Articles about the delivery of written
resolutions of Directors and written resolutions of <FONT STYLE="letter-spacing: -0.1pt">Members.</FONT></TD></TR></TABLE>

<P STYLE="margin: 9pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>29&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Authentication of Electronic Records</B></P>

<P STYLE="margin: 9pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>Application of Articles</B></P>

<P STYLE="margin: 9pt 405.6pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">29.1</TD><TD STYLE="padding-right: 14.6pt">Without limitation to any other provision of these Articles, any notice, written resolution or other
document under these Articles that is sent by Electronic means by a Member, or by the Secretary, or by a Director or other Officer of
the Company, shall be deemed to be authentic if either Article 0 or Article 0 applies.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Authentication of documents sent by Members by Electronic <FONT STYLE="letter-spacing: -0.1pt">means</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">29.2</TD><TD STYLE="padding-right: 14.6pt">An Electronic Record of a notice, written resolution or other document sent by Electronic means by or
on behalf of one or more Members shall be deemed to be authentic if the following conditions are satisfied:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="padding-right: 14.6pt">the Member or each Member, as the case may be, signed the original document, and for this purpose <B>Original
Document</B> includes several documents in like form signed by one or more of those Members; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">the Electronic Record of the Original Document was sent by Electronic means by, or at the direction
of, that Member to an address specified in accordance with these Articles for the purpose for which it was sent; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>Article 0 does not <FONT STYLE="letter-spacing: -0.1pt">apply.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">29.3</TD><TD STYLE="padding-right: 14.6pt">For example, where a sole Member signs a resolution and sends the Electronic Record of the original
resolution, or causes it to be sent, by facsimile transmission to the address in these Articles specified for that purpose, the facsimile
copy shall be deemed to be the written resolution of that Member unless Article 0 applies.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

<!-- Field: Page; Sequence: 60 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0 15.25pt"><B>Authentication of document sent by the Secretary or Officers of the Company
by Electronic <FONT STYLE="letter-spacing: -0.1pt">means</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">29.4</TD><TD STYLE="padding-right: 14.6pt">An Electronic Record of a notice, written resolution or other document sent by or on behalf of the Secretary
or an Officer or Officers of the Company shall be deemed to be authentic if the following conditions are satisfied:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="padding-right: 14.6pt">the Secretary or the Officer or each Officer, as the case may be, signed the original document, and
for this purpose <B>Original Document </B>includes several documents in like form signed by the Secretary or one or more of those Officers;
and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">the Electronic Record of the Original Document was sent by Electronic means by, or at the direction
of, the Secretary or that Officer to an address specified in accordance with these Articles for the purpose for which it was sent; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>Article 0 does not <FONT STYLE="letter-spacing: -0.1pt">apply.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt">This Article 0 applies whether the document is sent by or on behalf of the Secretary
or Officer in his own right or as a representative of the <FONT STYLE="letter-spacing: -0.1pt">Company.</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">29.5</TD><TD STYLE="padding-right: 14.6pt">For example, where a sole Director signs a resolution and scans the resolution, or causes it to be scanned,
as a PDF version which is attached to an email sent to the address in these Articles specified for that purpose, the PDF version shall
be deemed to be the written resolution of that Director unless Article 0 applies.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 15.25pt"><B>Manner of <FONT STYLE="letter-spacing: -0.1pt">signing</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">29.6</TD><TD STYLE="padding-right: 14.6pt">For the purposes of these Articles about the authentication of Electronic Records, a document will be
taken to be signed if it is signed manually or in any other manner permitted by these Articles.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Saving <FONT STYLE="letter-spacing: -0.1pt">provision</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">29.7</TD><TD>A notice, written resolution or other document under these Articles will not be deemed to be authentic if the recipient, acting <FONT STYLE="letter-spacing: -0.1pt">reasonably:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>believes that the signature of the signatory has been altered after the signatory had signed the original document; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(b)</TD><TD STYLE="padding-right: 14.6pt">believes that the original document, or the Electronic Record of it, was altered, without the approval
of the signatory, after the signatory signed the original document; or</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(c)</TD><TD>otherwise doubts the authenticity of the Electronic Record of the <FONT STYLE="letter-spacing: -0.1pt">document</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 43.65pt">and the recipient promptly gives notice to the sender setting the grounds of its objection.
If the recipient invokes this Article, the sender may seek to establish the authenticity of the Electronic Record in any way the sender
thinks fit.</P>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.4pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt"><B>30</B></TD><TD><B>Transfer by way of <FONT STYLE="letter-spacing: -0.1pt">continuation</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">30.1</TD><TD>The Company may, by Special Resolution, resolve to be registered by way of continuation in a jurisdiction <FONT STYLE="letter-spacing: -0.1pt">outside:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>the Cayman Islands; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>such other jurisdiction in which it is, for the time being, incorporated, registered or <FONT STYLE="letter-spacing: -0.1pt">existing.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">30.2</TD><TD>To give effect to any resolution made pursuant to the preceding Article, the Directors may cause the <FONT STYLE="letter-spacing: -0.1pt">following:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="padding-right: 14.6pt">an application be made to the Registrar of Companies of the Cayman Islands to deregister the Company
in the Cayman Islands or in the other jurisdiction in which it is for the time being incorporated, registered or existing; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>all such further steps as they consider appropriate to be taken to effect the transfer by way of continuation of the <FONT STYLE="letter-spacing: -0.1pt">Company.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>31&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Winding
up</B></P>

<P STYLE="margin: 0 457.5pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>Distribution of assets in specie</B></P>

<P STYLE="margin: 0 457.5pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">31.1</TD><TD STYLE="padding-right: 14.6pt">If the Company is wound up the Members may, subject to these Articles and any other sanction required
by the Act, pass a Special Resolution allowing the liquidator to do either or both of the following:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.6pt"></TD><TD STYLE="width: 28.4pt">(a)</TD><TD STYLE="padding-right: 14.6pt">to divide in specie among the Members the whole or any part of the assets of the Company and, for that
purpose, to value any assets and to determine how the division shall be carried out as between the Members or different classes of Members;
and/or</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>to vest the whole or any part of the assets in trustees for the benefit of Members and those liable to contribute to the winding <FONT STYLE="letter-spacing: -0.25pt">up.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>No obligation to accept <FONT STYLE="letter-spacing: -0.1pt">liability</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">31.2</TD><TD>No Member shall be compelled to accept any assets if an obligation attaches to <FONT STYLE="letter-spacing: -0.1pt">them.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">31.3</TD><TD>The Directors are authorised to present a winding up <FONT STYLE="letter-spacing: -0.1pt">petition</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">31.4</TD><TD STYLE="padding-right: 14.6pt">The Directors have the authority to present a petition for the winding up of the Company to the Grand
Court of the Cayman Islands on behalf of the Company without the sanction of a resolution passed at a general meeting.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0.05pt 182.7pt 0 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0.05pt 182.7pt 0 183.25pt; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin: 0.05in 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>32&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amendment of Memorandum and Articles</B></P>

<P STYLE="margin: 0.05in 386.95pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="margin: 0.05in 0pt 0pt 15.25pt; font-size: 10pt; text-indent: 0in"><B>Power to change name or amend Memorandum</B></P>

<P STYLE="margin: 0.05in 386.95pt 0 15.25pt; font-size: 10pt; text-indent: 0in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">32.1</TD><TD>Subject to the Act, the Company may, by Special <FONT STYLE="letter-spacing: -0.1pt">Resolution:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(a)</TD><TD>change its name; <FONT STYLE="letter-spacing: -0.35pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 43.65pt"></TD><TD STYLE="width: 28.35pt">(b)</TD><TD>change the provisions of its Memorandum with respect to its objects, powers or any other matter specified in the <FONT STYLE="letter-spacing: -0.1pt">Memorandum.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 15.25pt"><B>Power to amend these <FONT STYLE="letter-spacing: -0.1pt">Articles</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 28.4pt">32.2</TD><TD>Subject to the Act and as provided in these Articles, the Company may, by Special Resolution, amend these Articles in whole or in
<FONT STYLE="letter-spacing: -0.1pt">part.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="margin: 0; font-size: 10pt">&nbsp;</P>

<P STYLE="text-align: center; border-bottom: Black 4pt solid; margin-top: 0; margin-bottom: 0; font-size: 10pt">55</P>

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<TYPE>EX-2.1
<SEQUENCE>3
<FILENAME>exh_21.htm
<DESCRIPTION>EXHIBIT 2.1
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<P STYLE="text-align: right; margin: 0"><B>Exhibit 2.1</B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;<IMG SRC="exh_21.jpg" ALT=""></P>

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<DOCUMENT>
<TYPE>EX-4.1
<SEQUENCE>4
<FILENAME>exh_41.htm
<DESCRIPTION>EXHIBIT 4.1
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<P STYLE="font-size: 10pt; text-align: right; margin: 3.8pt 14.6pt 0 0"><B>Exhibit <FONT STYLE="letter-spacing: -0.25pt">4.1</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"><B><U>INDEPENDENT DIRECTOR <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></U></B></P>

<P STYLE="font-size: 10pt; margin: 0.95pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 15.25pt"><B>THIS INDEPENDENT DIRECTOR AGREEMENT </B>(this &ldquo;Agreement&rdquo;),
dated as of [ ], 2025, is by and between <B>Bluemount Holdings Limited</B>, a company incorporated under the laws of the Cayman Islands
(the &ldquo;Company&rdquo;), and [ ], an individual (the &ldquo;Director&rdquo;) and shall become effective on the closing date of the
Company&rsquo;s initial public offering (the &ldquo;Effective Date&rdquo;).</P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.65pt 0 183.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>RECITALS</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0.2pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0.05pt 0 0 15.25pt"><B>WHEREAS</B>, the Company desires to appoint the Director
to serve on the Company&rsquo;s board of directors (the &ldquo;Board&rdquo;) and the Director desires to accept such appointment to serve
on the Board; and</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 44.05pt"><B>WHEREAS</B>, the Director may be appointed to serve as a member or chair of one or
more committees of the <FONT STYLE="letter-spacing: -0.1pt">Board.</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>AGREEMENT</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0.2pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>NOW, THEREFORE</B>, in consideration
of the foregoing and the Director&rsquo;s services to the Company as a member of the Board, as a member of such committees of the Board
to which the Director may be appointed from time to time and as chair of one or more committees to which the Director may be appointed
in such capacity from time to time, and intending to be legally bound hereby, the Company and the Director hereby agree as follows:</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>1.&nbsp; Term</B>. The Company hereby
appoints the Director, and the Director hereby accepts such appointment by the Company, for the purposes and upon the terms and conditions
contained in this Agreement. The term of such appointment shall commence on the Effective Date and shall continue until the Director&rsquo;s
successor is duly elected or appointed and qualified or until the Director&rsquo;s earlier death, disqualification, resignation or removal
from office, pursuant to the terms of this Agreement, the Company&rsquo;s then current Memorandum and Articles of Association, as may
be amended from time to time, or any applicable laws, rules, or regulations (the &ldquo;Expiration Date&rdquo;). In the event that the
Director&rsquo;s successor has not been duly elected or appointed as of the Expiration Date, the Director agrees to continue to serve
hereunder until such successor has been duly elected or appointed and qualified.</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.55pt 0 15.25pt"><B>2.&nbsp; Compensation</B>. Upon the
Effective Date and during the term of this Agreement, the Director shall receive a monthly remuneration of $[ ] which shall accrue on
a day to day basis payable in arrears on the last day of each calendar month provided that if the Appointment is terminated prior to the
end of a calendar month, the Director shall only be entitled to a proportionate part of such salary in respect of the period of service
during the relevant month up to the date of termination (the &ldquo;Compensation&rdquo;). The Compensation may be reviewed during the
term of this Agreement by the Compensation Committee pursuant to its terms of reference after the Effective Date. Any adjustment of the
Compensation shall be recommended by the Compensation Committee (when applicable) and approved by the Board duly convened pursuant to
the then current Memorandum and Articles of Association of the Company.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 1.45pt 0 0">&nbsp;</P>

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<P STYLE="margin: 1.45pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 3.4pt 14.6pt 0 15.25pt"><B>3.&nbsp; Independence. </B>The
Director acknowledges that appointment to the Board is contingent upon the Board&rsquo;s determination that the Director is &ldquo;independent&rdquo;
with respect to the Company in accordance with applicable listing standards of the New York Stock Exchange and any other applicable rules,
and that the Director may be removed from the Board in the event that the Director does not maintain such independence. The Director acknowledges
and agrees that the acceptance, directly or indirectly, of any consulting, advisory, or other compensatory fee, other than for Board service,
from the Company or any subsidiary thereof will impair the Director&rsquo;s independence, and the Director agrees not to accept any such
fees.</P>

<P STYLE="font-size: 10pt; margin: 1.15pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt"><B>4.&nbsp; Duties. </B>The Director
shall exercise all powers in good faith and in the best interests of the Company, including but not limited to, attending all required
meetings of the Board or applicable committees thereof, executive sessions of the independent directors, reviewing filing reports and
other corporate documents as requested by the Company, providing comments and opinions as to business matters as requested by the Company.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.8in; margin: 0.05pt 14.55pt 0 15.25pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Conflicts of Interest/A</U>pp <U>licable Law</U>. In the event that the Director has a direct or indirect financial or personal interest
in a contract or transaction to which the Company is a party, or the Director is contemplating entering into a transaction that involves
use of corporate assets or competition against the Company, the Director shall promptly disclose such potential conflict to the applicable
Board committee or the Board and proceed as directed by such committee or the Board, as applicable. The Director acknowledges the duty
of loyalty and the duty of care owed to the Company pursuant to applicable law and agrees to act in all cases in accordance with applicable
law.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.8in; margin: 0 14.6pt 0 15.25pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Corporate Opportunities</U>. Whenever the Director becomes aware of a business opportunity related to the Company&rsquo;s business,
which one could reasonably expect the Director to make available to the Company, the Director shall promptly disclose such opportunity
to the applicable Board committee or the Board and proceed as directed by such committee or the Board, as applicable.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.8in; margin: 0 14.6pt 0 15.25pt">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Confidentiality</U>. The Director agrees and acknowledges that, by reason of the nature of the Director&rsquo;s duties on the Board,
the Director will have or may have access to and become informed of proprietary, confidential and secret information which is a competitive
asset of the Company (the &ldquo;Confidential Information&rdquo;), including, without limitation, any lists of customers or suppliers,
distributors, financial statistics, research data or any other statistics and plans or operation plans or other trade secrets of the Company
and any of the foregoing which belong to any person or company but to which the Director has had access by reason of the Director&rsquo;s
relationship with the Company. The term &ldquo;Confidential Information&rdquo; shall not include information which: (i) is or becomes
generally available to the public other than as a result of a disclosure by the Director or the Director&rsquo;s representatives; or (ii)
is required to be disclosed by the Director due to governmental regulatory or judicial process. The Director agrees faithfully to keep
in strict confidence, and not, either directly or indirectly, to make known, divulge, reveal, furnish, make available or use (except for
use in the regular course of employment duties) any such Confidential Information. The Director acknowledges that all manuals, instruction
books, price lists, information and records and other information and aids relating to the Company&rsquo;s business, and any and all other
documents containing Confidential Information furnished to the Director by the Company or otherwise acquired or developed by the Director,
shall at all times be the property of the Company. Upon termination of the Director&rsquo;s services hereunder, the Director shall return
to the Company any such property or documents which are in the Director&rsquo;s possession, custody or control, but this obligation of
confidentiality shall survive such termination until and unless any such Confidential Information shall have become, through no fault
of the Director, generally known to the public. The obligations of the Director under this subsection are in addition to, and not in limitation
or preemption of, all other obligations of confidentiality which the Director may have to the Company under general legal or equitable
principles.</P>

<P STYLE="font-size: 10pt; margin: 0.05in 0 0">&nbsp;</P>

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<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.8in; margin: 3.4pt 14.6pt 0 15.25pt">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Code of Business Conduct and Ethics</U>. The Director agrees to abide by and follow all such procedures set forth in the Company&rsquo;s
code of business conduct and ethics, as may be in existence now or at any time during the term of this Agreement, and any other policy,
code or document governing the conduct of directors of the Company as may be in existence now or at any time during the term of this Agreement.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 32pt; margin: 0 14.6pt 0 15.25pt"><B>5.&nbsp; Expenses. </B>Upon submission
of adequate documentation by the Director to the Company, the Director shall be reimbursed for all reasonable expenses incurred in connection
with the Director&rsquo;s positions as a member of the Board and for services as a member of each committee of the Board to which the
Director may be <FONT STYLE="letter-spacing: -0.1pt">appointed.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 32pt; margin: 0 14.6pt 0 15.25pt"><B>6.&nbsp; Indemnity</B>. The Company
and the Director agree that indemnification with respect to the Director&rsquo;s service on the Board shall be governed by that certain
Indemnification Agreement attached as Exhibit A hereto (the &ldquo;Indemnification Agreement&rdquo;).</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 31.65pt; margin: 0.05pt 14.6pt 0 15.25pt"><B>7.&nbsp; Withholding</B>. The
Director agrees to cooperate with the Company to take all steps necessary or appropriate for the withholding of taxes by the Company required
under law or regulation in connection herewith, and the Company may act unilaterally in order to comply with such laws.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 46.95pt"></TD><TD STYLE="width: 7.95pt"><B>8.</B></TD><TD><B>Binding Effect</B>. This Agreement shall be binding upon and inure to the benefit of the Company and its successors and <FONT STYLE="letter-spacing: -0.1pt">assigns.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 46.95pt"></TD><TD STYLE="width: 7.95pt"><B>9.</B></TD><TD><B>Recitals</B>. The recitals to this Agreement are true and correct and are incorporated herein, in their entirety, by this <FONT STYLE="letter-spacing: -0.1pt">reference.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 31.65pt; margin: 0 14.6pt 0 15.25pt"><B>10.&nbsp; Validity</B>. The invalidity
or unenforceability of any provision of this Agreement shall not affect the validity or enforceability of any other provision of this
Agreement, which shall remain in full force and effect.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 31.65pt; margin: 0 14.6pt 0 15.25pt"><B>11.&nbsp; Headings and Captions</B>.
The titles and captions of paragraphs and subparagraphs contained in this Agreement are provided for convenience of reference only, and
shall not be considered terms or conditions of this Agreement.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 1.35pt 0 0">&nbsp;</P>

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<P STYLE="font-size: 10pt; text-align: justify; text-indent: 31.65pt; margin: 3.4pt 14.6pt 0 15.25pt"><B>12.&nbsp; Neutral Construction</B>.
Neither party hereto may rely on any drafts of this Agreement in any interpretation of the Agreement. Both parties to this Agreement have
reviewed this Agreement and have participated in its drafting and, accordingly, neither party shall attempt to invoke the normal rule
of construction to the effect that ambiguities are to be resolved against the drafting party in any interpretation of this Agreement.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 31.65pt; margin: 0 14.6pt 0 15.25pt"><B>13.&nbsp; Counterparts</B>. This
Agreement may be executed in one or more counterparts, each of which shall be deemed to be an original and all of which together will
constitute one and the same instrument.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 31.65pt; margin: 0.05pt 14.6pt 0 15.25pt"><B>14.&nbsp; Miscellaneous</B>.
This Agreement shall be construed under the laws of the State of New York, without application to the principles of conflicts of laws.
This Agreement and the Indemnification Agreement constitute the entire understanding between the parties with respect to the Director&rsquo;s
service on the Board and there are no prior or contemporaneous written or oral agreements, understandings, or representations, express
or implied, directly or indirectly related to this Agreement that are not set forth or referenced herein. This Agreement supersedes all
negotiations, preliminary agreements, and all prior and contemporaneous discussions and understandings of the parties hereto and/or their
affiliates with respect to the Director&rsquo;s service on the Board. The Director acknowledges that he has not relied on any prior or
contemporaneous discussions or understanding in entering into this Agreement. The terms and provisions of this Agreement may be altered,
amended or discharged only by the signed written agreement of the parties hereto.</P>

<P STYLE="font-size: 10pt; margin: 1.2pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt">[<I>Remainder of Page Intentionally Left <FONT STYLE="letter-spacing: -0.1pt">Blank</FONT></I><FONT STYLE="letter-spacing: -0.1pt">]</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 10.65pt 0 0">&nbsp;</P>

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<P STYLE="margin: 10.65pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 4pt 0 0 15.25pt"><B>IN WITNESS WHEREOF</B>, the parties hereto have executed this Independent Director
Agreement as of the day and year first above <FONT STYLE="letter-spacing: -0.1pt">written.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 1.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt"><B>BLUEMOUNT HOLDINGS <FONT STYLE="letter-spacing: -0.1pt">LIMITED</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0 0 0 288.25pt; font-size: 10pt"><B>&nbsp;</B></P>

<P STYLE="margin: 0 0 0 288.25pt; font-size: 10pt"></P>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0 0 0 288.25pt; font-size: 10pt"><FONT STYLE="letter-spacing: -0.25pt"><U>By: &#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;</U></FONT></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt">Name: Chan Wan Shan <FONT STYLE="letter-spacing: -0.1pt">Sandra</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.3pt 0 0 288.25pt">Title: Chief Executive Officer and <FONT STYLE="letter-spacing: -0.1pt">Director</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 4.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>DIRECTOR</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 4.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0 0 0 288.25pt; font-size: 10pt"><U>[ <FONT STYLE="letter-spacing: -0.6pt">]&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;</FONT></U></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt">Name: [ <FONT STYLE="letter-spacing: -0.5pt">]</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.25pt 0 0">&nbsp;</P>

<P STYLE="margin: 0.25pt 0 0; font-size: 10pt">&nbsp;</P>

<P STYLE="border-bottom: Black 1pt solid; margin: 0.25pt 0 0; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 4.9pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0.05pt 182.7pt 0 183.25pt">Signature Page to Independent Director <FONT STYLE="letter-spacing: -0.1pt">Agreement</FONT></P>

<P STYLE="font-size: 10pt; margin: 2.95pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 41.2pt; margin: 4pt 210.75pt 0 227.3pt"><U></U></P>

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<P STYLE="text-align: center; margin-top: 4pt; margin-bottom: 0; font-size: 10pt"><U>EXHIBIT A</U> <FONT STYLE="letter-spacing: -0.1pt"></FONT></P>

<P STYLE="margin: 4pt 210.75pt 0 227.3pt; font-size: 10pt; text-indent: 41.2pt"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="text-align: center; margin-top: 4pt; margin-bottom: 0; font-size: 10pt"><FONT STYLE="letter-spacing: -0.1pt">INDEMNIFICATION
AGREEMENT</FONT></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 4.75pt 182.7pt 0 183.25pt"><FONT STYLE="letter-spacing: -0.1pt">(Attached)</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

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<P STYLE="margin: 4pt 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt"><B><U>INDEMNIFICATION
AGREEMENT</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0.95pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.55pt 0 15.25pt"><B>THIS INDEMNIFICATION AGREEMENT </B>(this
&ldquo;Agreement&rdquo;), dated as of [ ], 2024, is by and between <B>Bluemount Holdings Limited</B>, a company incorporated under the
laws of the Cayman Islands (the &ldquo;Company&rdquo;) and [ ] (the &ldquo;Indemnitee&rdquo;) and shall become effective on the closing
date of the Company&rsquo;s initial public offering (the &ldquo;Effective Date&rdquo;).</P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.65pt 0 183.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>RECITALS</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0.2pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 44.05pt"><B>WHEREAS</B>, Indemnitee is a director or officer of the Company and in such capacity
renders valuable services to the <FONT STYLE="letter-spacing: -0.1pt">Company;</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt"><B>WHEREAS</B>, both the Company
and Indemnitee recognize the increased risk of litigation and other claims being asserted against directors and officers of public <FONT STYLE="letter-spacing: -0.1pt">companies;</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>WHEREAS</B>, the board of directors
of the Company (the &ldquo;Board&rdquo;) has determined that enhancing the ability of the Company to retain and attract as directors and
officers the most capable persons is in the best interests of the Company and that the Company therefore should seek to assure such persons
that indemnification is available; and</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>WHEREAS</B>, in recognition of the
need to provide Indemnitee with substantial protection against personal liability, in order to procure Indemnitee&rsquo;s continued service
as a director or officer of the Company and to enhance Indemnitee&rsquo;s ability to serve the Company in an effective manner, and in
order to provide such protection pursuant to express contract rights (intended to be enforceable irrespective of, among other things,
any amendment to the Company&rsquo;s Certificate of Incorporation or Memorandum and Articles of Association (collectively, the &ldquo;Constituent
Documents&rdquo;), any change in the composition of the Board or any change in control or business combination transaction relating to
the Company), the Company wishes to provide in this Agreement for the indemnification of, and the advancement of Expenses (as defined
in Section 1 below) to, Indemnitee as set forth in this Agreement.</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 44.05pt"><B>NOW, THEREFORE</B>, in consideration of the foregoing and the Indemnitee&rsquo;s
agreement to continue to provide services to the Company, the parties agree <FONT STYLE="letter-spacing: -0.25pt">as</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt">follows:</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>AGREEMENT</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0.2pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 3.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 18pt"><B>1.</B></TD><TD><B>Definitions</B>. For purposes of this Agreement, the following terms shall have the following <FONT STYLE="letter-spacing: -0.1pt">meanings:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &ldquo;<U>Beneficial
Owner</U>&rdquo; has the meaning given to the term &ldquo;beneficial owner&rdquo; in Rule 13d-3 under the Securities Exchange Act of 1934,
as amended (the &ldquo;Exchange Act&rdquo;).</P>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 23.35pt">(b)</TD><TD>&ldquo;<U>Change in Control</U>&rdquo; means the occurrence after the Effective Date of any of the following <FONT STYLE="letter-spacing: -0.1pt">events:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0 29.95pt 0 72.85pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; any Person
is or becomes the Beneficial Owner, directly or indirectly, of securities of the Company representing 51% or more of the Company&rsquo;s
then outstanding Voting Securities;</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 72.85pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
the consummation of a reorganization, merger or consolidation, unless immediately following such reorganization, merger or consolidation,
all of the Beneficial Owners of the Voting Securities of the Company immediately prior to such transaction beneficially own, directly
or indirectly, more than 51% of the combined voting power of the outstanding Voting Securities of the entity resulting from such transaction;</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 72.85pt">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
during any period of two consecutive years, not including any period prior to the execution of this Agreement, individuals who at the
beginning of such period constituted the Board (including for this purpose any new directors whose election by the Board or nomination
for election by the Company&rsquo;s stockholders was approved by a vote of at least two-thirds of the directors then still in office who
either were directors at the beginning of the period or whose election or nomination for election was previously so approved) cease for
any reason to constitute at least a majority of the Board; or</P>

<P STYLE="font-size: 10pt; margin: 3.3pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 3.4pt 14.6pt 0 72.85pt"></P>

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<P STYLE="margin: 3.4pt 14.6pt 0 72.85pt; font-size: 10pt; text-indent: 0.4in">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
the stockholders of the Company approve a plan of complete liquidation or dissolution of the Company or an agreement for the sale or disposition
by the Company of all or substantially all of the Company&rsquo;s assets.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 22.9pt">(c)</TD><TD>&ldquo;<U>Claim</U>&rdquo; <FONT STYLE="letter-spacing: -0.1pt">means:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 44.05pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any threatened, pending or completed action, suit, proceeding or alternative dispute resolution mechanism, whether civil, criminal, administrative,
arbitrative, investigative or other, and whether made pursuant to federal, state or other law; or</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;any inquiry, hearing or investigation that the Indemnitee determines might lead to the institution of any such action, suit, proceeding
or alternative dispute resolution mechanism.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&ldquo;<U>Disinterested Director</U>&rdquo; means a director of the Company who is not and was not a party to the Claim in respect of
which indemnification is sought by Indemnitee.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 44.05pt">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&ldquo;<U>Expenses</U>&rdquo; means any and all expenses, including attorneys&rsquo; and experts&rsquo; fees, court costs, transcript
costs, travel expenses, duplicating, printing and binding costs, telephone charges, and all other costs and expenses incurred in connection
with investigating, defending, being a witness in or participating in (including on appeal), or preparing to defend, be a witness or participate
in, any Claim. Expenses also shall include (i) Expenses incurred in connection with any appeal resulting from any Claim, including without
limitation the premium, security for, and other costs relating to any cost bond, supersede as bond, or other appeal bond or its equivalent,
and (ii) for purposes of <U>Section 4</U> only, Expenses incurred by Indemnitee in connection with the interpretation, enforcement or
defense of Indemnitee&rsquo;s rights under this Agreement, by litigation or otherwise. Expenses, however, shall not include amounts paid
in settlement by Indemnitee or the amount of judgments or fines against Indemnitee.</P>

<P STYLE="margin: 0.05pt 14.6pt 0 44.05pt; font-size: 10pt; text-align: justify; text-indent: 0.4in">&nbsp;</P>

<P STYLE="margin: 0.05pt 14.6pt 0 44.05pt; font-size: 10pt; text-align: justify; text-indent: 0.4in">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&ldquo;<U>Expense Advance</U>&rdquo; means any payment of Expenses advanced to Indemnitee by the Company pursuant to <U>Section 3</U>
or <U>Section 4</U> hereof.</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>


<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&ldquo;<U>Indemnifiable Event</U>&rdquo; means any event or occurrence, whether occurring before, on or after the Effective Date, related
to the fact that Indemnitee is or was a director, officer, employee or agent of the Company or any subsidiary of the Company, or is or
was serving at the request of the Company as a director, officer, employee, member, manager, trustee or agent of any other corporation,
limited liability company, partnership, joint venture, trust or other entity or enterprise (collectively with the Company, &ldquo;Enterprise&rdquo;)
or by reason of an action or inaction by Indemnitee in any such capacity (whether or not serving in such capacity at the time any Loss
is incurred for which indemnification can be provided under this Agreement).</P>

<P STYLE="font-size: 10pt; margin: 1.15pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 44.05pt">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&ldquo;<U>Independent Counsel</U>&rdquo; means a law firm, or a member of a law firm, that is experienced in matters of corporation law
and neither presently performs, nor in the past five years has performed, services for either: (i) the Company or Indemnitee (other than
in connection with matters concerning Indemnitee under this Agreement or of other indemnitees under similar agreements) or (ii) any other
party to the Claim giving rise to a claim for indemnification hereunder. Notwithstanding the foregoing, the term &ldquo;Independent Counsel&rdquo;
shall not include any person who, under the applicable standards of professional conduct then prevailing, would have a conflict of interest
in representing either the Company or Indemnitee in an action to determine Indemnitee&rsquo;s rights under this Agreement.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 44.05pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&ldquo;<U>Losses</U>&rdquo; means any and all Expenses, damages, losses, liabilities, judgments, fines, penalties (whether civil, criminal
or other), ERISA excise taxes, amounts paid or payable in settlement, including any interest, assessments, any federal, state, local or
foreign taxes imposed as a result of the actual or deemed receipt of any payments under this Agreement and all other charges paid or payable
in connection with investigating, defending, being a witness in or participating in (including on appeal), or preparing to defend, be
a witness or participate in, any Claim.</P>

<P STYLE="font-size: 10pt; margin: 3.25pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 3.4pt 14.6pt 0 44.05pt"></P>

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<P STYLE="margin: 3.4pt 14.6pt 0 44.05pt; font-size: 10pt; text-indent: 0.4in">(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&ldquo;<U>Person</U>&rdquo; means any individual, corporation, firm, partnership, joint venture, limited liability company, estate, trust,
business association, organization, governmental entity or other entity and includes the meaning set forth in Sections 13(d) and 14(d)
of the Exchange Act.</P>

<P STYLE="margin: 0pt 14.6pt 0pt 44.05pt; font-size: 10pt; text-indent: 0.4in">&nbsp;</P>

<P STYLE="margin: 0pt 14.6pt 0pt 44.05pt; font-size: 10pt; text-indent: 0.4in">(k)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&ldquo;<U>Standard of Conduct Determination</U>&rdquo; shall have the meaning ascribed to it in <U>Section 8</U>(b) below.</P>

<P STYLE="margin: 0pt 14.6pt 0pt 44.05pt; font-size: 10pt; text-indent: 0.4in"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="margin: 0pt 14.6pt 0pt 44.05pt; font-size: 10pt; text-indent: 0.4in">(l)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&ldquo;<U>Voting Securities</U>&rdquo; means any securities of the Company that vote generally in the election of directors.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>2.&nbsp; &#8239;&#8239;&#8239;Indemnification</B>. Subject
to <U>Section 8</U> and <U>Section 9</U> of this Agreement, the Company shall indemnify Indemnitee, to the fullest extent permitted by
the laws of the State of New York in effect on the Effective Date, or as such laws may from time to time hereafter be amended to increase
the scope of such permitted indemnification, against any and all Losses if Indemnitee was or is or becomes a party to or participant in,
or is threatened to be made a party to or participant in, any Claim by reason of or arising in part out of an Indemnifiable Event, including,
without limitation, Claims brought by or in the right of the Company, Claims brought by third parties, and Claims in which the Indemnitee
is solely a witness.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.65pt 0 15.25pt"><B>3.&nbsp; &#8239;&#8239;&#8239;Advancement of Expenses</B>.
Indemnitee shall have the right to advancement by the Company, prior to the final disposition of any Claim by final adjudication to which
there are no further rights of appeal, of any and all Expenses actually and reasonably paid or incurred by Indemnitee in connection with
any Claim arising out of an Indemnifiable Event at the written request of Indemnitee. Indemnitee shall set forth in such request reasonable
evidence that such Expenses have been paid or incurred by Indemnitee. Indemnitee&rsquo;s right to such advancement is not subject to the
satisfaction of any standard of conduct. Without limiting the generality or effect of the foregoing, within thirty days after any request
by Indemnitee, the Company shall, in accordance with such request, (a) pay such Expenses on behalf of Indemnitee, (b) advance to Indemnitee
funds in an amount sufficient to pay such Expenses, or (c) reimburse Indemnitee for such Expenses. In connection with any request for
Expense Advances, Indemnitee shall not be required to provide any documentation or information to the extent that the provision thereof
would undermine or otherwise jeopardize attorney-client privilege. The Company&rsquo;s obligation to pay Expense Advances to Indemnitee
is contingent upon Indemnitee&rsquo;s execution and delivery to the Company of an undertaking to repay any amounts paid, advanced, or
reimbursed by the Company for such Expenses to the extent that it is ultimately determined, following the final disposition of such Claim,
that Indemnitee is not entitled to indemnification hereunder. Indemnitee&rsquo;s obligation to reimburse the Company for Expense Advances
shall be unsecured and no interest shall be charged thereon.</P>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.55pt 0 15.25pt"><B>4.&nbsp; &#8239;&#8239;&#8239;Indemnification for Expenses
in Enforcing Rights</B>. To the fullest extent allowable under applicable law, the Company shall also indemnify Indemnitee against, and,
if requested by Indemnitee, shall advance to Indemnitee subject to and in accordance with <U>Section 3</U>, any Expenses actually and
reasonably paid or incurred by Indemnitee in connection with any action or proceeding by Indemnitee for (a) indemnification or reimbursement
or advance payment of Expenses by the Company under any provision of this Agreement, or under any other agreement or provision of the
Constituent Documents now or hereafter in effect relating to Claims relating to Indemnifiable Events, and/or (b) recovery under any directors&rsquo;
and officers&rsquo; liability insurance policies maintained by the Company. However, in the event that Indemnitee is ultimately determined
not to be entitled to such indemnification or insurance recovery, as the case may be, then all amounts advanced under this <U>Section
4</U> shall be repaid.</P>

<P STYLE="font-size: 10pt; margin: 0.65pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>5.&nbsp; &#8239;&#8239;&#8239;Partial Indemnity</B>. If
Indemnitee is entitled under any provision of this Agreement to indemnification by the Company for a portion of any Losses in respect
of a Claim related to an Indemnifiable Event but not for the total amount thereof, the Company shall nevertheless indemnify Indemnitee
for the portion thereof to which Indemnitee is entitled.</P>

<P STYLE="font-size: 10pt; margin: 3.25pt 0 0">&nbsp;</P>

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<P STYLE="margin: 3.25pt 0 0; font-size: 10pt"></P>

<P STYLE="margin: 3.25pt 0 0; font-size: 10pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 3.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 18pt"><B>6.</B></TD><TD><B>Notification and Defense of <FONT STYLE="letter-spacing: -0.1pt">Claims</FONT></B><FONT STYLE="letter-spacing: -0.1pt">.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Notification of Claims</U>. Indemnitee shall notify the Company in writing as soon as practicable of any Claim which could relate to
an Indemnifiable Event or for which Indemnitee could seek Expense Advances, including a brief description (based upon information then
available to Indemnitee) of the nature of, and the facts underlying, such Claim. The failure by Indemnitee to timely notify the Company
hereunder shall not relieve the Company from any liability hereunder unless the Company&rsquo;s ability to participate in the defense
of such claim was materially and adversely affected by such failure. If at the time of the receipt of such notice, the Company has directors&rsquo;
and officers&rsquo; liability insurance in effect under which coverage for Claims related to Indemnifiable Events is potentially available,
the Company shall give prompt written notice to the applicable insurers in accordance with the procedures set forth in the applicable
policies. The Company shall provide to Indemnitee a copy of such notice delivered to the applicable insurers, and copies of all subsequent
correspondence between the Company and such insurers regarding the Claim, in each case substantially concurrently with the delivery or
receipt thereof by the Company.</P>

<P STYLE="font-size: 10pt; margin: 0.7pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.55pt 0 44.05pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Defense of Claims</U>. The Company shall be entitled to participate in the defense of any Claim relating to an Indemnifiable Event
at its own expense and, except as otherwise provided below, to the extent the Company so wishes, it may assume the defense thereof with
counsel reasonably satisfactory to Indemnitee. After notice from the Company to Indemnitee of its election to assume the defense of any
such Claim, the Company shall not be liable to Indemnitee under this Agreement or otherwise for any Expenses subsequently directly incurred
by Indemnitee in connection with Indemnitee&rsquo;s defense of such Claim other than reasonable costs of investigation or as otherwise
provided below. Indemnitee shall have the right to employ its own legal counsel in such Claim, but all Expenses related to such counsel
incurred after notice from the Company of its assumption of the defense shall be at Indemnitee&rsquo;s own expense; provided, however,
that if (i) Indemnitee&rsquo;s employment of its own legal counsel has been authorized by the Company, (ii) Indemnitee has reasonably
determined that there may be a conflict of interest between Indemnitee and the Company in the defense of such Claim, (iii) after a Change
in Control, Indemnitee&rsquo;s employment of its own counsel has been approved by the Independent Counsel or (iv) the Company shall not
in fact have employed counsel to assume the defense of such Claim, then Indemnitee shall be entitled to retain its own separate counsel
(but not more than one law firm) and all Expenses related to such separate counsel shall be borne by the Company.</P>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt"><B>7.&nbsp; Procedure upon Application
for Indemnification</B>. In order to obtain indemnification pursuant to this Agreement, Indemnitee shall submit to the Company a written
request therefor, including in such request such documentation and information as is reasonably available to Indemnitee and is reasonably
necessary to determine whether and to what extent Indemnitee is entitled to indemnification following the final disposition of the Claim.
Indemnification shall be made insofar as the Company determines Indemnitee is entitled to indemnification in accordance with <U>Section
8</U> below.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 3.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 18pt"><B>8.</B></TD><TD><B>Determination of Right to <FONT STYLE="letter-spacing: -0.1pt">Indemnification</FONT></B><FONT STYLE="letter-spacing: -0.1pt">.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1.4pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 3.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 18pt">(a)</TD><TD><FONT STYLE="letter-spacing: -0.1pt"><U>Mandatory Indemnification</U>.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
To the extent that Indemnitee shall have been successful on the merits or otherwise in defense of any Claim relating to an Indemnifiable
Event or any portion thereof or in defense of any issue or matter therein, including without limitation dismissal without prejudice, Indemnitee
shall be indemnified against all Losses relating to such Claim in accordance with <U>Section 2</U> to the fullest extent allowable by
law, and no Standard of Conduct Determination (as defined in <U>Section 8</U>(b)) shall be required.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
To the extent that Indemnitee&rsquo;s involvement in a Claim relating to an Indemnifiable Event is to prepare to serve and serve as a
witness, and not as a party, the Indemnitee shall be indemnified against all Losses incurred in connection therewith to the fullest extent
allowable by law and no Standard of Conduct Determination (as defined in <U>Section 8</U>(b)) shall be required.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt">(b)&nbsp; <U>Standard of Conduct</U>.
To the extent that the provisions of <U>Section 8</U>(a) are inapplicable to a Claim related to an Indemnifiable Event that shall have
been finally disposed of, any determination of whether Indemnitee has satisfied any applicable standard of conduct under New York law
that is a legally required condition to indemnification of Indemnitee hereunder against Losses relating to such Claim and any determination
that Expense Advances must be repaid to the Company (a &ldquo;Standard of Conduct Determination&rdquo;) shall be made as follows:</P>

<P STYLE="font-size: 10pt; margin: 3.3pt 0 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"></P>

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<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 3.4pt 14.6pt 0 44.05pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
if no Change in Control has occurred, (A) by a majority vote of the Disinterested Directors, even if less than a quorum of the Board,
(B) by a committee of Disinterested Directors designated by a majority vote of the Disinterested Directors, even though less than a quorum
or (C) if there are no such Disinterested Directors, by Independent Counsel in a written opinion addressed to the Board, a copy of which
shall be delivered to Indemnitee; and</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
if a Change in Control shall have occurred, (A) if the Indemnitee so requests in writing, by a majority vote of the Disinterested Directors,
even if less than a quorum of the Board or (B) otherwise, by Independent Counsel in a written opinion addressed to the Board, a copy of
which shall be delivered to <FONT STYLE="letter-spacing: -0.1pt">Indemnitee.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.55pt 0 15.25pt">(c)&#8239;&#8239; <U>Making the Standard of Conduct
Determination</U>. The Company shall use its reasonable best efforts to cause any Standard of Conduct Determination required under <U>Section
8</U>(b) to be made as promptly as practicable. If the person or persons designated to make the Standard of Conduct Determination under
<U>Section 8</U>(b) shall not have made a determination within thirty days after the later of (A) receipt by the Company of a written
request from Indemnitee for indemnification pursuant to <U>Section 7</U> (the date of such receipt being the &ldquo;Notification Date&rdquo;)
and (B) the selection of an Independent Counsel, if such determination is to be made by Independent Counsel, then Indemnitee shall be
deemed to have satisfied the applicable standard of conduct; provided that such 30-day period may be extended for a reasonable time, if
the person or persons making such determination in good faith requires such additional time to obtain or evaluate information relating
thereto. Notwithstanding anything in this Agreement to the contrary, no determination as to entitlement of Indemnitee to indemnification
under this Agreement shall be required to be made prior to the final disposition of any Claim.</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 3.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 18pt">(d)</TD><TD><U>Payment of Indemnification</U>. If, in regard to any <FONT STYLE="letter-spacing: -0.1pt">Losses:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 21.55pt">(i)</TD><TD>Indemnitee shall be entitled to indemnification pursuant to <U>Section <FONT STYLE="letter-spacing: -0.1pt">8</FONT></U><FONT STYLE="letter-spacing: -0.1pt">(a);</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 23.8pt">(ii)</TD><TD>no Standard Conduct Determination is legally required as a condition to indemnification of Indemnitee hereunder; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.2pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 28.8pt">(iii)</TD><TD STYLE="padding-right: 14.6pt">Indemnitee has been determined or deemed pursuant to <U>Section 8</U>(b) or <U>Section 8</U>(c) to have
satisfied the Standard of Conduct Determination, then the Company shall pay to Indemnitee, within thirty days after the later of (A) the
Notification Date or (B) the earliest date on which the applicable criterion specified in clause (i), (ii) or (iii) is satisfied, an amount
equal to such Losses.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0 44.05pt"></P>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.55pt 0 15.25pt">(e)&nbsp; <U>Selection of Independent
Counsel for Standard of Conduct Determination</U>. If a Standard of Conduct Determination is to be made by Independent Counsel pursuant
to <U>Section 8</U>(b)(i), the Independent Counsel shall be selected by the Board, and the Company shall give written notice to Indemnitee
advising of the identity of the Independent Counsel so selected. If a Standard of Conduct Determination is to be made by Independent Counsel
pursuant to <U>Section 8</U>(b)(ii), the Independent Counsel shall be selected by Indemnitee, and Indemnitee shall give written notice
to the Company advising it of the identity of the Independent Counsel so selected. In either case, Indemnitee or the Company, as applicable,
may, within five days after receiving written notice of selection from the other, deliver to the other a written objection to such selection;
provided, however, that such objection may be asserted only on the ground that the Independent Counsel so selected does not satisfy the
criteria set forth in the definition of &ldquo;Independent Counsel&rdquo; in <U>Section 1</U>, and the objection shall set forth with
particularity the factual basis of such assertion. Absent a proper and timely objection, the person or firm so selected shall act as Independent
Counsel. If such written objection is properly and timely made and substantiated, (i) the Independent Counsel so selected may not serve
as Independent Counsel unless and until such objection is withdrawn or a court has determined that such objection is without merit; and
(ii) the non-objecting party may, at its option, select an alternative Independent Counsel and give written notice to the other party
advising such other party of the identity of the alternative Independent Counsel so selected, in which case the provisions of the two
immediately preceding sentences, the introductory clause of this sentence and numbered clause (i) of this sentence shall apply to such
subsequent selection and notice. If applicable, the provisions of clause (ii) of the immediately preceding sentence shall apply to successive
alternative selections. If no Independent Counsel that is permitted under the foregoing provisions of this <U>Section 8</U>(e) to make
the Standard of Conduct Determination shall have been selected within twenty days after the Company gives its initial notice pursuant
to the first sentence of this <U>Section 8</U>(e) or Indemnitee gives its initial notice pursuant to the second sentence of this <U>Section
8</U>(e), as the case may be, either the Company or Indemnitee may petition a court of competent jurisdiction to resolve any objection
which shall have been made by the Company or Indemnitee to the other&rsquo;s selection of Independent Counsel and/or to appoint as Independent
Counsel a person to be selected by such court or such other person as the court shall designate, and the person or firm with respect to
whom all objections are so resolved or the person or firm so appointed will act as Independent Counsel. In all events, the Company shall
pay all of the reasonable fees and expenses of the Independent Counsel incurred in connection with the Independent Counsel&rsquo;s determination
pursuant to <U>Section 8</U>(b).</P>

<P STYLE="font-size: 10pt; margin: 3.75pt 0 0"></P>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05in; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 9.95pt">(f)</TD><TD><U>Presumptions and <FONT STYLE="letter-spacing: -0.1pt">Defenses</FONT></U><FONT STYLE="letter-spacing: -0.1pt">.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Indemnitee&rsquo;s Entitlement to Indemnification</U>. In making any Standard of Conduct Determination, the person or persons making
such determination shall presume that Indemnitee has satisfied the applicable standard of conduct and is entitled to indemnification,
and the Company shall have the burden of proof to overcome that presumption and establish that Indemnitee is not so entitled. Any Standard
of Conduct Determination that is adverse to Indemnitee may be challenged by the Indemnitee in a court of competent jurisdiction. No determination
by the Company (including by its directors or any Independent Counsel) that Indemnitee has not satisfied any applicable standard of conduct
may be used as a defense to any legal proceedings brought by Indemnitee to secure indemnification or reimbursement or advance payment
of Expenses by the Company hereunder or create a presumption that Indemnitee has not met any applicable standard of conduct.</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Reliance as a Safe Harbor</U>. For purposes of this Agreement, and without creating any presumption as to a lack of good faith if the
following circumstances do not exist, Indemnitee shall be deemed to have acted in good faith and in a manner he or she reasonably believed
to be in or not opposed to the best interests of the Company if Indemnitee&rsquo;s actions or omissions to act are taken in good faith
reliance upon the records of the Company, including its financial statements, or upon information, opinions, reports or statements furnished
to Indemnitee by the officers or employees of the Company or any of its subsidiaries in the course of their duties, or by committees of
the Board or by any other Person (including legal counsel, accountants and financial advisors) as to matters Indemnitee reasonably believes
are within such other Person&rsquo;s professional or expert competence and who has been selected with reasonable care by or on behalf
of the Company. In addition, the knowledge and/or actions, or failures to act, of any director, officer, agent or employee of the Company
shall not be imputed to Indemnitee for purposes of determining the right to indemnity hereunder.</P>

<P STYLE="font-size: 10pt; margin: 0.65pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>No Other Presumptions</U>. For purposes of this Agreement, the termination of any Claim by judgment, order, settlement (whether with
or without court approval) or conviction, or upon a plea of nolo contendere or its equivalent, will not create a presumption that Indemnitee
did not meet any applicable standard of conduct or have any particular belief, or that indemnification hereunder is otherwise not permitted.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Defense to Indemnification and Burden of Proof</U>. It shall be a defense to any action brought by Indemnitee against the Company to
enforce this Agreement (other than an action brought to enforce a claim for Losses incurred in defending against a Claim related to an
Indemnifiable Event in advance of its final disposition) that it is not permissible under applicable law for the Company to indemnify
Indemnitee for the amount claimed. In connection with any such action or any related Standard of Conduct Determination, the burden of
proving such a defense or that the Indemnitee did not satisfy the applicable standard of conduct shall be on the <FONT STYLE="letter-spacing: -0.1pt">Company.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt">(v)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Resolution of Claims</U>. The Company acknowledges that a settlement or other disposition short of final judgment may be successful
on the merits or otherwise for purposes of <U>Section 8</U>(a)(i) if it permits a party to avoid expense, delay, distraction, disruption
and uncertainty. In the event that any Claim relating to an Indemnifiable Event to which Indemnitee is a party is resolved in any manner
other than by adverse judgment against Indemnitee (including, without limitation, settlement of such action, claim or proceeding with
our without payment of money or other consideration) it shall be presumed that Indemnitee has been successful on the merits or otherwise
for purposes of <U>Section 8</U>(a)(i). The Company shall have the burden of proof to overcome this presumption.</P>

<P STYLE="font-size: 10pt; margin: 3.3pt 0 0">&nbsp;</P>

<P STYLE="margin: 3.3pt 0 0; font-size: 10pt"></P>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 3.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 18pt"><B>9.</B></TD><TD><B>Exclusions from Indemnification</B>. Notwithstanding anything in this Agreement to the contrary, the Company shall not be obligated
<FONT STYLE="letter-spacing: -0.25pt">to:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(a)&nbsp; indemnify or advance funds to
Indemnitee for Expenses or Losses with respect to proceedings initiated by Indemnitee, including any proceedings against the Company or
its directors, officers, employees or other indemnitees and not by way of defense, except:</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 72.85pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
proceedings referenced in <U>Section 4</U> above (unless a court of competent jurisdiction determines that each of the material assertions
made by Indemnitee in such proceeding was not made in good faith or was frivolous); or</P>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 101.65pt"></TD><TD STYLE="width: 23.8pt">(ii)</TD><TD>where the Company has joined in or the Board has consented to the initiation of such <FONT STYLE="letter-spacing: -0.1pt">proceedings;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.2pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 16.25pt">(b)</TD><TD>indemnify Indemnitee if a final decision by a court of competent jurisdiction determines that such indemnification is prohibited by
applicable <FONT STYLE="letter-spacing: -0.2pt">law;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(c)&nbsp; indemnify Indemnitee for the
disgorgement of profits arising from the purchase or sale by Indemnitee of securities of the Company in violation of Section 16(b) of
the Exchange Act, or any similar successor statute; or</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(d)&nbsp; indemnify or advance funds to
Indemnitee for Indemnitee&rsquo;s reimbursement to the Company of any bonus or other incentive-based or equity-based compensation previously
received by Indemnitee or payment of any profits realized by Indemnitee from the sale of securities of the Company, as required in each
case under the Exchange Act (including any such reimbursements under Section 304 of the Sarbanes-Oxley Act of 2002 in connection with
an accounting restatement of the Company or the payment to the Company of profits arising from the purchase or sale by Indemnitee of securities
in violation of Section 306 of the Sarbanes-Oxley Act).</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>10.&nbsp; Settlement of Claims</B>.
The Company shall not be liable to Indemnitee under this Agreement for any amounts paid in settlement of any threatened or pending Claim
related to an Indemnifiable Event effected without the Company&rsquo;s prior written consent, which shall not be unreasonably withheld.
The Company shall not settle any Claim related to an Indemnifiable Event in any manner that would impose any Losses on the Indemnitee
without the Indemnitee&rsquo;s prior written consent.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt"><B>11.&nbsp; Duration</B>. All agreements
and obligations of the Company contained herein shall continue during the period that Indemnitee is a director or officer of the Company
(or is serving at the request of the Company as a director, officer, employee, member, trustee or agent of another Enterprise) and shall
continue thereafter (i) so long as Indemnitee may be subject to any possible Claim relating to an Indemnifiable Event (including any rights
of appeal thereto) and (ii) throughout the pendency of any proceeding (including any rights of appeal thereto) commenced by Indemnitee
to enforce or interpret his or her rights under this Agreement, even if, in either case, he or she may have ceased to serve in such capacity
at the time of any such Claim or proceeding.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>12.&nbsp; Non-Exclusivity</B>. The
rights of Indemnitee hereunder will be in addition to any other rights Indemnitee may have under the Constituent Documents, the New York
Business Corporation Law, any other contract or otherwise (collectively, &ldquo;Other Indemnity Provisions&rdquo;); provided, however,
that (a) to the extent that Indemnitee otherwise would have any greater right to indemnification under any Other Indemnity Provision,
Indemnitee will be deemed to have such greater right hereunder and (b) to the extent that any change is made to any Other Indemnity Provision
which permits any greater right to indemnification than that provided under this Agreement as of the Effective Date, Indemnitee will be
deemed to have such greater right hereunder.</P>

<P STYLE="font-size: 10pt; margin: 3.3pt 0 0">&nbsp;</P>

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<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 3.4pt 14.55pt 0 15.25pt"><B>13.&nbsp; Liability Insurance</B>.
The Company shall from time to time make the good faith determination whether or not it is practicable for the Company to obtain and maintain
a policy or policies of insurance providing the officers and directors of the Company with coverage for losses incurred in connection
with their services to the Company or to ensure the Company&rsquo;s performance of its indemnification obligations under this Agreement.
To the extent the Company maintains an insurance policy or policies providing directors&rsquo; and officers&rsquo; liability insurance,
Indemnitee shall be covered by such policy or policies, in accordance with its or their terms, to the maximum extent of the coverage available
for any of the Company&rsquo;s directors or officers, as applicable. Upon reasonable request, the Company will provide to Indemnitee copies
of all directors&rsquo; and officers&rsquo; liability insurance applications, binders, policies, declarations and endorsements.</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>14.&nbsp; No Duplication of Payments</B>.
The Company shall not be liable under this Agreement to make any payment to Indemnitee in respect of any Losses to the extent Indemnitee
has otherwise received payment under any insurance policy, the Constituent Documents, Other Indemnity Provisions or otherwise of the amounts
otherwise indemnifiable by the Company hereunder.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>15.&nbsp; Subrogation</B>. In the event
of payment to Indemnitee under this Agreement, the Company shall be subrogated to the extent of such payment to all of the rights of recovery
of Indemnitee. Indemnitee shall execute all documents required and shall do everything that may be necessary to secure such rights, including
the execution of such documents necessary to enable the Company effectively to bring suit to enforce such rights.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>16.&nbsp; Amendments</B>. No supplement,
modification or amendment of this Agreement shall be binding unless executed in writing by both of the parties hereto. No waiver of any
of the provisions of this Agreement shall be binding unless in the form of a writing signed by the party against whom enforcement of the
waiver is sought, and no such waiver shall operate as a waiver of any other provisions hereof (whether or not similar), nor shall such
waiver constitute a continuing waiver. Except as specifically provided herein, no failure to exercise or any delay in exercising any right
or remedy hereunder shall constitute a waiver thereof.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>17.&nbsp; Binding Effect</B>. This
Agreement shall be binding upon and inure to the benefit of and be enforceable by the parties hereto and their respective successors (including
any direct or indirect successor by purchase, merger, consolidation or otherwise to all or substantially all of the business and/or assets
of the Company), assigns, spouses, heirs and personal and legal representatives. The Company shall require and cause any successor (whether
direct or indirect by purchase, merger, consolidation or otherwise) to all, substantially all or a substantial part of the business and/or
assets of the Company, by written agreement, to assume and agree to perform this Agreement in the same manner and to the same extent that
the Company would be required to perform if no such succession had taken place.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>18.&nbsp; Severability</B>. The provisions
of this Agreement shall be severable in the event that any of the provisions hereof (including any portion thereof) are held by a court
of competent jurisdiction to be invalid, illegal, void or otherwise unenforceable, and the remaining provisions shall remain enforceable
to the fullest extent permitted by law.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>19.&nbsp; Notices</B>. All notices,
requests, demands and other communications required or permitted under this Agreement shall be in writing and shall be deemed to have
been duly given and made if (i) delivered by hand; (ii) otherwise delivered against receipt therefor; (iii) mailed by postage prepaid,
certified or registered mail; (iv) sent by a recognized courier with next-day or second-day delivery to the last known address of the
other party; or (v) sent by e-mail with confirmation of receipt:</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 22.9pt">(a)</TD><TD>if to Indemnitee, to the email address set forth on the signature page <FONT STYLE="letter-spacing: -0.1pt">hereto.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 23.35pt">(b)</TD><TD>if to the <FONT STYLE="letter-spacing: -0.1pt">Company:</FONT></TD></TR></TABLE>

<P STYLE="margin: 0.4pt 0pt 0pt 196.7pt; font-size: 10pt">Bluemount Holdings Limited</P>

<P STYLE="margin: 0.4pt 0pt 0pt 196.7pt; font-size: 10pt">Room 1007, 10/F, Capital Centre</P>

<P STYLE="margin: 0.4pt 0pt 0pt 196.7pt; font-size: 10pt">151 Gloucester
Road</P>

<P STYLE="font-size: 10pt; margin: 0.1pt 0 0 196.7pt">Wan Chai, Hong <FONT STYLE="letter-spacing: -0.2pt">Kong</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt">Notice of change of address shall be effective only when given
in accordance with this Section. All notices complying with this Section shall be deemed to have been received on the date of delivery
or on the third business day after mailing.</P>

<P STYLE="font-size: 10pt; margin: 8.05pt 0 0">&nbsp;</P>

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<P STYLE="margin: 8.05pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 3.4pt 14.65pt 0 15.25pt"><B>20.&nbsp; Governing Law</B>. This Agreement shall be
governed by and construed and enforced in accordance with the laws of the State of New York applicable to contracts made and to be performed
in such state without giving effect to its principles of conflicts of laws.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt"><B>21.&nbsp; Headings</B>. The headings of the sections
and paragraphs of this Agreement are inserted for convenience only and shall not be deemed to constitute part of this Agreement or to
affect the construction or interpretation thereof.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>22.&nbsp; Counterparts</B>. This Agreement may be executed
in one or more counterparts, each of which shall for all purposes be deemed to be an original, and all of which together shall constitute
one and the same Agreement.</P>

<P STYLE="font-size: 10pt; margin: 1.05pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.65pt 0 183.25pt"><FONT STYLE="letter-spacing: -0.1pt">[<I>Signature Page
Follows</I>]</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 10.65pt 0 0">&nbsp;</P>

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<P STYLE="margin: 10.65pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 4pt 0 0 15.25pt"><B>IN WITNESS WHEREOF</B>, the parties hereto have executed this Agreement as of the
date first written <FONT STYLE="letter-spacing: -0.1pt">above.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt"><B>BLUEMOUNT HOLDINGS <FONT STYLE="letter-spacing: -0.1pt">LIMITED</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 4.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt"><U>By:&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;</U></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt">Name: Chan Wan Shan <FONT STYLE="letter-spacing: -0.1pt">Sandra</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.3pt 0 0 288.25pt">Title: Chief Executive Officer and <FONT STYLE="letter-spacing: -0.1pt">Director</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 1.2pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 403.45pt"><FONT STYLE="letter-spacing: -0.1pt"><B>INDEMNITEE</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0 0 0 403.45pt; font-size: 10pt">_____________________________</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 403.45pt">Name: [ <FONT STYLE="letter-spacing: -0.5pt">]</FONT></P>

<P STYLE="font-size: 10pt; margin: 1.3pt 0 0 403.45pt">Email: [ <FONT STYLE="letter-spacing: -0.5pt">]</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="border-bottom: Black 1pt solid; font-size: 10pt; margin: 2.9pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt">&nbsp;</P>

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center">Signature Page to Indemnification <FONT STYLE="letter-spacing: -0.1pt">Agreement</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="margin: 0; font-size: 10pt">&nbsp;</P>

<P STYLE="border-bottom: Black 4pt solid; margin: 0; font-size: 10pt">&nbsp;</P>

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<TEXT>
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<HEAD>
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<P STYLE="margin: 0"></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 3.2pt 14.6pt 0 0"><B>Exhibit <FONT STYLE="letter-spacing: -0.25pt">4.2</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"><B><U>EXECUTIVE OFFICER <FONT STYLE="letter-spacing: -0.1pt">AGREEMENT</FONT></U></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0 0 0 15.25pt"><B>THIS EXECUTIVE OFFICER AGREEMENT</B> (this &ldquo;Agreement&rdquo;),
dated as of [ ], 2025, is by and between <B>Bluemount Holdings Limited</B>, a company incorporated under the laws of the Cayman Islands
(the &ldquo;Company&rdquo;), and [ ], an individual (the &ldquo;Executive Officer&rdquo;).</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>AGREEMENT</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>1. Appointment.</B> The Executive Officer
was appointed as chief financial officer on [ ]. This Agreement serves to regulate the employment relationship between the Company and
the Executive Officer from the closing date of the Company&rsquo;s initial public offering. For the avoidance of doubt, this Agreement
shall not affect the effectiveness of the appointment of the Executive Officer on [ ]. The Company shall employ the Executive Officer
and the Executive Officer shall diligently and faithfully serve the Company chief financial officer pursuant to the terms and conditions
of this Agreement and subject to the amended and restated memorandum and articles of association of the Company, the rules and regulations
of the New York Stock Exchange (to the extent applicable) and other applicable laws and regulations.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>2.&nbsp; Term. </B>The term of such
appointment shall commence from the closing date of the Company&rsquo;s initial public offering and shall continue until the Executive
Officer&rsquo;s successor is duly elected or appointed and qualified or until the Executive Officer&rsquo;s earlier death, disqualification,
resignation or removal from office, pursuant to the terms of this Agreement, the Company&rsquo;s then current memorandum and articles
of association, as may be amended from time to time, or any applicable laws, rules, or regulations (the &ldquo;Expiration Date&rdquo;).
In the event that the Executive Officer&rsquo;s successor has not been duly elected or appointed as of the Expiration Date, the Executive
Officer agrees to continue to serve hereunder until such successor has been duly elected or appointed and qualified.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>3.&nbsp; Compensation</B>. Upon the
closing date of the Company&rsquo;s initial public offering and during the term of this Agreement, the Executive Officer shall receive
a monthly remuneration of $[ ] which shall accrue on a day to day basis payable in arrears on the last day of each calendar month provided
that if the Appointment is terminated prior to the end of a calendar month, the Executive Officer shall only be entitled to a proportionate
part of such salary in respect of the period of service during the relevant month up to the date of termination (the &ldquo;Compensation&rdquo;).
The Compensation may be reviewed during the term of this Agreement by the Compensation Committee pursuant to its terms of reference after
the closing date of the Company&rsquo;s initial public offering. Any adjustment of the Compensation shall be recommended by the Compensation
Committee (when applicable) and approved by the Board duly convened pursuant to the then current Memorandum and Articles of Association
of the Company.</P>

<P STYLE="font-size: 10pt; margin: 0.65pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 16pt"><B>4.</B></TD><TD><B>Duties.</B> The Executive Officer shall exercise all powers in good faith and in the best interests of the Company, including but
not limited to, the <FONT STYLE="letter-spacing: -0.1pt">following:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.8in; margin: 0 14.6pt 0 15.25pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
devote a sufficient amount of time and attention to the interests and affairs of the Company in the discharge of duties of his/her office
as a chief financial officer of the Company and, where relevant, as an officer of such other members of the Group as are necessary for
the proper and efficient administration, supervision, and management of the strategic planning, corporate management and business development
of the Group;</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="margin: 0 14.6pt 0 15.25pt; font-size: 10pt; text-align: justify; text-indent: 0.8in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
 faithfully and diligently perform such duties and exercise such powers as are consistent with his/her office in relation to the Company
and/or the Group;</P>

<P STYLE="margin: 0.5pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.8in; margin: 0 14.6pt 0 15.25pt">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
in the discharge of such duties and in the exercise of such powers observe and comply with all reasonable and lawful resolutions, instructions,
regulations and directions from time to time passed, made or given by the Board according to the best of his/her skills and ability;</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.8in; margin: 0 14.6pt 0 15.25pt">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
perform such services for the Group and (without further remuneration unless otherwise agreed) accept such offices in the Group as the
Board may from time to time reasonably require provided the same are consistent with his/her office;</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.8in; margin: 0.05pt 14.6pt 0 15.25pt">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
at all times keep the Board promptly and fully informed (in writing if so requested) in connection with the performance of such powers
and duties and provide such explanations as the Board may require in connection with his/her office in relation to the Company and/or
the Group;</P>

<P STYLE="font-size: 10pt; margin: 5.25pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"></P>

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<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.8in; margin: 3.4pt 14.6pt 0 15.25pt">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
act in accordance with his/her powers and obligations as a chief financial officer of the Company and use his/her best endeavours to comply
with and to cause the Company to comply with (a) this Agreement; (b) every rule or law applicable to any member of the Group, whether
in the United States, Hong Kong, or elsewhere; (c) the rules and regulations of the New York Stock Exchange; (d) amended and restated
memorandum and articles of association of the Company; (e) shareholders&rsquo; and board resolutions of the Company; (f) the Securities
Act of 1933; and (g) all other relevant securities regulations, rules, instructions and guidelines as issued by the relevant regulatory
authorities from time to time, in relation to dealings in shares or other securities of the Company or any other member of the Group,
and in relation to insider information or unpublished inside information affecting the shares, debentures or other securities of any member
of the Group.</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.8in; margin: 0 14.6pt 0 15.25pt">The Executive Officer shall carry out
his/her duties and exercise his/her powers jointly with any other executive officers, senior management or directors of the Group as may
from time to time be appointed by the Board. The Board may at any time require the Executive Officer to cease performing any of his/her
duties or exercising any of his/her power under this Agreement.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>5.&nbsp; Conflicts of Interest/Applicable
Law</B>. In the event that the Executive Officer has a direct or indirect financial or personal interest in a contract or transaction
to which the Company is a party, or the Executive Officer is contemplating entering into a transaction that involves use of corporate
assets or competition against the Company, the Executive Officer shall promptly disclose such potential conflict to the applicable Board
committee or the Board and proceed as directed by such committee or the Board, as applicable. The Executive Officer acknowledges the duty
of loyalty and the duty of care owed to the Company pursuant to applicable law and agrees to act in all cases in accordance with applicable
law.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt"><B>6.&nbsp; Corporate Opportunities</B>.
Whenever the Executive Officer becomes aware of a business opportunity related to the Company&rsquo;s business, which one could reasonably
expect the Executive Officer to make available to the Company, the Executive Officer shall promptly disclose such opportunity to the applicable
Board committee or the Board and proceed as directed by such committee or the Board, as applicable.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt"><B>7.&nbsp; Confidentiality</B>.
The Executive Officer agrees and acknowledges that, by reason of the nature of the Executive Officer&rsquo;s duties on the Board, the
Executive Officer will have or may have access to and become informed of proprietary, confidential and secret information which is a competitive
asset of the Company (the &ldquo;Confidential Information&rdquo;), including, without limitation, any lists of customers or suppliers,
distributors, financial statistics, research data or any other statistics and plans or operation plans or other trade secrets of the Company
and any of the foregoing which belong to any person or company but to which the Executive Officer has had access by reason of the Executive
Officer&rsquo;s relationship with the Company. The term &ldquo;Confidential Information&rdquo; shall not include information which: (i)
is or becomes generally available to the public other than as a result of a disclosure by the Executive Officer or the Executive Officer&rsquo;s
representatives; or (ii) is required to be disclosed by the Executive Officer due to governmental regulatory or judicial process. The
Executive Officer agrees faithfully to keep in strict confidence, and not, either directly or indirectly, to make known, divulge, reveal,
furnish, make available or use (except for use in the regular course of employment duties) any such Confidential Information. The Executive
Officer acknowledges that all manuals, instruction books, price lists, information and records and other information and aids relating
to the Company&rsquo;s business, and any and all other documents containing Confidential Information furnished to the Executive Officer
by the Company or otherwise acquired or developed by the Executive Officer, shall at all times be the property of the Company. Upon termination
of the Executive Officer&rsquo;s services hereunder, the Executive Officer shall return to the Company any such property or documents
which are in the Executive Officer&rsquo;s possession, custody or control, but this obligation of confidentiality shall survive such termination
until and unless any such Confidential Information shall have become, through no fault of the Executive Officer, generally known to the
public. The obligations of the Executive Officer under this subsection are in addition to, and not in limitation or preemption of, all
other obligations of confidentiality which the Executive Officer may have to the Company under general legal or equitable principles.</P>

<P STYLE="font-size: 10pt; margin: 0.85pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>8.&nbsp; Code of Business Conduct and
Ethics</B>. The Executive Officer agrees to abide by and follow all such procedures set forth in the Company&rsquo;s code of business
conduct and ethics, as may be in existence now or at any time during the term of this Agreement, and any other policy, code or document
governing the conduct of executive officers of the Company as may be in existence now or at any time during the term of this Agreement.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>9. Expenses</B>. Upon submission of
adequate documentation by the Executive Officer to the Company, the Executive Officer shall be reimbursed for all reasonable expenses
incurred in connection with the Executive Officer&rsquo;s positions as a member of the Board and for services as a member of each committee
of the Board to which the Executive Officer may be appointed.</P>

<P STYLE="font-size: 10pt; margin: 5.3pt 0 0">&nbsp;</P>

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<P STYLE="margin: 5.3pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 3.4pt 14.6pt 0 15.25pt"><B>10.&nbsp; Indemnity</B>. The Company
and the Executive Officer agree that indemnification with respect to the Executive Officer&rsquo;s service shall be governed by that certain
Indemnification Agreement attached as <U>Exhibit A</U> hereto (the &ldquo;<U>Indemnification Agreement</U>&rdquo;).</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt"><B>11.&nbsp; Withholding</B>. The
Executive Officer agrees to cooperate with the Company to take all steps necessary or appropriate for the withholding of taxes by the
Company required under law or regulation in connection herewith, and the Company may act unilaterally in order to comply with such laws.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 16pt"><B>12.</B></TD><TD><B>Binding Effect</B>. This Agreement shall be binding upon and inure to the benefit of the Company and its successors and <FONT STYLE="letter-spacing: -0.1pt">assigns.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 16pt"><B>13.</B></TD><TD><B>Recitals.</B> The recitals to this Agreement are true and correct and are incorporated herein, in their entirety, by this <FONT STYLE="letter-spacing: -0.1pt">reference.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>14.&nbsp; Validity</B>. The invalidity
or unenforceability of any provision of this Agreement shall not affect the validity or enforceability of any other provision of this
Agreement, which shall remain in full force and effect.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>15.&nbsp; Headings and Captions</B>.
The titles and captions of paragraphs and subparagraphs contained in this Agreement are provided for convenience of reference only, and
shall not be considered terms or conditions of this Agreement.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.65pt 0 15.25pt"><B>16.&nbsp; Neutral Construction</B>.
Neither party hereto may rely on any drafts of this Agreement in any interpretation of the Agreement. Both parties to this Agreement have
reviewed this Agreement and have participated in its drafting and, accordingly, neither party shall attempt to invoke the normal rule
of construction to the effect that ambiguities are to be resolved against the drafting party in any interpretation of this Agreement.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt"><B>17.&nbsp; Counterparts</B>. This
Agreement may be executed in one or more counterparts, each of which shall be deemed to be an original and all of which together will
constitute one and the same instrument.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>18.&nbsp; Miscellaneous</B>. This Agreement
shall be construed under the laws of the State of New York, without application to the principles of conflicts of laws. This Agreement
and the Indemnification Agreement constitute the entire understanding between the parties with respect to the Executive Officer&rsquo;s
service and there are no prior or contemporaneous written or oral agreements, understandings, or representations, express or implied,
directly or indirectly related to this Agreement that are not set forth or referenced herein. This Agreement supersedes all negotiations,
preliminary agreements, and all prior and contemporaneous discussions and understandings of the parties hereto and/or their affiliates
with respect to the Executive Officer&rsquo;s service. The Executive Officer acknowledges that he/she has not relied on any prior or contemporaneous
discussions or understanding in entering into this Agreement. The terms and provisions of this Agreement may be altered, amended or discharged
only by the signed written agreement of the parties hereto.</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

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<P STYLE="font-size: 10pt; margin: 3.4pt 0 0 15.25pt"><B>IN WITNESS WHEREOF</B>, the parties hereto have executed this Executive Officer
Agreement as of the date first above <FONT STYLE="letter-spacing: -0.1pt">written.</FONT></P>

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<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

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<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt"><B>BLUEMOUNT HOLDINGS <FONT STYLE="letter-spacing: -0.1pt">LIMITED</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt"><U>By: &#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;</U></P>

<P STYLE="font-size: 10pt; margin: 0 173.85pt 0 288.25pt">Name: Chan Wan Shan Sandra</P>

<P STYLE="margin: 0 173.85pt 0 288.25pt; font-size: 10pt">Title: Chief Executive Officer</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="margin: 0; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0"></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt"><B>EXECUTIVE <FONT STYLE="letter-spacing: -0.1pt">OFFICER</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 290.25pt"><U>[ <FONT STYLE="letter-spacing: -0.6pt">]&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;</FONT></U></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt">Name: [ <FONT STYLE="letter-spacing: -0.5pt">]</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

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<P STYLE="font-size: 10pt; margin: 3.1pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt">Signature Page to Executive Officer <FONT STYLE="letter-spacing: -0.1pt">Agreement</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

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<P STYLE="font-size: 10pt; text-align: center; margin: 4pt 182.7pt 0 183.25pt">EXHIBIT <FONT STYLE="letter-spacing: -0.5pt">A</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"><FONT STYLE="letter-spacing: -0.1pt">INDEMNIFICATION AGREEMENT</FONT></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0.4pt 182.7pt 0 183.25pt"><FONT STYLE="letter-spacing: -0.1pt">(Attached)</FONT></P>

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<P STYLE="font-size: 10pt; text-align: center; margin: 4pt 182.7pt 0 183.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>INDEMNIFICATION
AGREEMENT</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>THIS INDEMNIFICATION AGREEMENT </B>(this
&ldquo;Agreement&rdquo;), dated as of [ ], 2025, is by and between <B>Bluemount Holdings Limited</B>, a company incorporated under the
laws of the Cayman Islands (the &ldquo;Company&rdquo;) and [ ] (the &ldquo;Indemnitee&rdquo;) and shall become effective on the closing
date of the Company&rsquo;s initial public offering (the &ldquo;Effective Date&rdquo;).</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>RECITALS</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 44.05pt"><B>WHEREAS</B>, Indemnitee is a director or officer of the Company and in such capacity
renders valuable services to the <FONT STYLE="letter-spacing: -0.1pt">Company;</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>WHEREAS</B>, both the Company and Indemnitee
recognize the increased risk of litigation and other claims being asserted against directors and officers of public <FONT STYLE="letter-spacing: -0.1pt">companies;</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>WHEREAS</B>, the board of directors
of the Company (the &ldquo;Board&rdquo;) has determined that enhancing the ability of the Company to retain and attract as directors and
officers the most capable persons is in the best interests of the Company and that the Company therefore should seek to assure such persons
that indemnification is available; and</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>WHEREAS</B>, in recognition of the
need to provide Indemnitee with substantial protection against personal liability, in order to procure Indemnitee&rsquo;s continued service
as a director or officer of the Company and to enhance Indemnitee&rsquo;s ability to serve the Company in an effective manner, and in
order to provide such protection pursuant to express contract rights (intended to be enforceable irrespective of, among other things,
any amendment to the Company&rsquo;s Certificate of Incorporation or Memorandum and Articles of Association (collectively, the &ldquo;Constituent
Documents&rdquo;), any change in the composition of the Board or any change in control or business combination transaction relating to
the Company), the Company wishes to provide in this Agreement for the indemnification of, and the advancement of Expenses (as defined
in Section 1 below) to, Indemnitee as set forth in this Agreement.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.05pt 0 0 44.05pt"><B>NOW, THEREFORE</B>, in consideration of the foregoing and the Indemnitee&rsquo;s
agreement to continue to provide services to the Company, the parties agree <FONT STYLE="letter-spacing: -0.25pt">as</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.4pt 0 0 15.25pt"><FONT STYLE="letter-spacing: -0.1pt">follows:</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>AGREEMENT</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 8pt"><B>1.</B></TD><TD><B>Definitions</B>. For purposes of this Agreement, the following terms shall have the following <FONT STYLE="letter-spacing: -0.1pt">meanings:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(a)&nbsp;&nbsp;&nbsp; &ldquo;<U>Beneficial Owner</U>&rdquo;
has the meaning given to the term &ldquo;beneficial owner&rdquo; in Rule 13d-3 under the Securities Exchange Act of 1934, as amended (the
&ldquo;Exchange Act&rdquo;).</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 13.25pt">(b)</TD><TD>&ldquo;<U>Change in Control</U>&rdquo; means the occurrence after the Effective Date of any of the following <FONT STYLE="letter-spacing: -0.1pt">events:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0 37.95pt 0 72.85pt">(i)&nbsp;&nbsp;&nbsp; any Person is or becomes the Beneficial
Owner, directly or indirectly, of securities of the Company representing 51% or more of the Company&rsquo;s then outstanding Voting Securities;</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 72.85pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; the
consummation of a reorganization, merger or consolidation, unless immediately following such reorganization, merger or consolidation,
all of the Beneficial Owners of the Voting Securities of the Company immediately prior to such transaction beneficially own, directly
or indirectly, more than 51% of the combined voting power of the outstanding Voting Securities of the entity resulting from such transaction;</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 72.85pt">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
during any period of two consecutive years, not including any period prior to the execution of this Agreement, individuals who at the
beginning of such period constituted the Board (including for this purpose any new directors whose election by the Board or nomination
for election by the Company&rsquo;s stockholders was approved by a vote of at least two-thirds of the directors then still in office who
either were directors at the beginning of the period or whose election or nomination for election was previously so approved) cease for
any reason to constitute at least a majority of the Board; or</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.25pt 0 0"></P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 3.4pt 14.6pt 0 72.85pt"></P>

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<P STYLE="margin: 3.4pt 14.6pt 0 72.85pt; font-size: 10pt; text-indent: 0.4in">(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
the stockholders of the Company approve a plan of complete liquidation or dissolution of the Company or an agreement for the sale or disposition
by the Company of all or substantially all of the Company&rsquo;s assets.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 12.8pt">(c)</TD><TD>&ldquo;<U>Claim</U>&rdquo; <FONT STYLE="letter-spacing: -0.1pt">means:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 44.05pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
any threatened, pending or completed action, suit, proceeding or alternative dispute resolution mechanism, whether civil, criminal, administrative,
arbitrative, investigative or other, and whether made pursuant to federal, state or other law; or</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; any
inquiry, hearing or investigation that the Indemnitee determines might lead to the institution of any such action, suit, proceeding or
alternative dispute resolution mechanism.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.55pt 0 44.05pt">(d)&nbsp;&nbsp; &ldquo;<U>Disinterested
Director</U>&rdquo; means a director of the Company who is not and was not a party to the Claim in respect of which indemnification is
sought by Indemnitee.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.55pt 0 44.05pt">(e)&nbsp;&nbsp;&nbsp; &ldquo;<U>Expenses</U>&rdquo;
means any and all expenses, including attorneys&rsquo; and experts&rsquo; fees, court costs, transcript costs, travel expenses, duplicating,
printing and binding costs, telephone charges, and all other costs and expenses incurred in connection with investigating, defending,
being a witness in or participating in (including on appeal), or preparing to defend, be a witness or participate in, any Claim. Expenses
also shall include (i) Expenses incurred in connection with any appeal resulting from any Claim, including without limitation the premium,
security for, and other costs relating to any cost bond, supersede as bond, or other appeal bond or its equivalent, and (ii) for purposes
of <U>Section 4</U> only, Expenses incurred by Indemnitee in connection with the interpretation, enforcement or defense of Indemnitee&rsquo;s
rights under this Agreement, by litigation or otherwise. Expenses, however, shall not include amounts paid in settlement by Indemnitee
or the amount of judgments or fines against Indemnitee.</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 13.9pt">(f)</TD><TD>&ldquo;<U>Expense Advance</U>&rdquo; means any payment of Expenses advanced to Indemnitee by the Company pursuant to <U>Section 3</U>
or <U>Section 4</U> <FONT STYLE="letter-spacing: -0.1pt">hereof.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(g)&nbsp;&nbsp; &ldquo;<U>Indemnifiable
Event</U>&rdquo; means any event or occurrence, whether occurring before, on or after the Effective Date, related to the fact that Indemnitee
is or was a director, officer, employee or agent of the Company or any subsidiary of the Company, or is or was serving at the request
of the Company as a director, officer, employee, member, manager, trustee or agent of any other corporation, limited liability company,
partnership, joint venture, trust or other entity or enterprise (collectively with the Company, &ldquo;Enterprise&rdquo;) or by reason
of an action or inaction by Indemnitee in any such capacity (whether or not serving in such capacity at the time any Loss is incurred
for which indemnification can be provided under this Agreement).</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 44.05pt">(h)&nbsp;&nbsp;&nbsp;&nbsp; &ldquo;<U>Independent
Counsel</U>&rdquo; means a law firm, or a member of a law firm, that is experienced in matters of corporation law and neither presently
performs, nor in the past five years has performed, services for either: (i) the Company or Indemnitee (other than in connection with
matters concerning Indemnitee under this Agreement or of other indemnitees under similar agreements) or (ii) any other party to the Claim
giving rise to a claim for indemnification hereunder. Notwithstanding the foregoing, the term &ldquo;Independent Counsel&rdquo; shall
not include any person who, under the applicable standards of professional conduct then prevailing, would have a conflict of interest
in representing either the Company or Indemnitee in an action to determine Indemnitee&rsquo;s rights under this Agreement.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 44.05pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&ldquo;<U>Losses</U>&rdquo; means any and all Expenses, damages, losses, liabilities, judgments, fines, penalties (whether civil, criminal
or other), ERISA excise taxes, amounts paid or payable in settlement, including any interest, assessments, any federal, state, local or
foreign taxes imposed as a result of the actual or deemed receipt of any payments under this Agreement and all other charges paid or payable
in connection with investigating, defending, being a witness in or participating in (including on appeal), or preparing to defend, be
a witness or participate in, any Claim.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.15pt 0 0">&nbsp;</P>

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<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 3.4pt 14.6pt 0 44.05pt">(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &ldquo;<U>Person</U>&rdquo;
means any individual, corporation, firm, partnership, joint venture, limited liability company, estate, trust, business association, organization,
governmental entity or other entity and includes the meaning set forth in Sections 13(d) and 14(d) of the Exchange Act.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 13.25pt">(k)</TD><TD>&ldquo;<U>Standard of Conduct Determination</U>&rdquo; shall have the meaning ascribed to it in <U>Section 8</U>(b) <FONT STYLE="letter-spacing: -0.1pt">below.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 13.5pt">(l)</TD><TD>&ldquo;<U>Voting Securities</U>&rdquo; means any securities of the Company that vote generally in the election of <FONT STYLE="letter-spacing: -0.1pt">directors.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>2.&nbsp; Indemnification</B>. Subject
to <U>Section 8</U> and <U>Section 9</U> of this Agreement, the Company shall indemnify Indemnitee, to the fullest extent permitted by
the laws of the State of New York in effect on the Effective Date, or as such laws may from time to time hereafter be amended to increase
the scope of such permitted indemnification, against any and all Losses if Indemnitee was or is or becomes a party to or participant in,
or is threatened to be made a party to or participant in, any Claim by reason of or arising in part out of an Indemnifiable Event, including,
without limitation, Claims brought by or in the right of the Company, Claims brought by third parties, and Claims in which the Indemnitee
is solely a witness.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>3. Advancement of Expenses</B>. Indemnitee
shall have the right to advancement by the Company, prior to the final disposition of any Claim by final adjudication to which there are
no further rights of appeal, of any and all Expenses actually and reasonably paid or incurred by Indemnitee in connection with any Claim
arising out of an Indemnifiable Event at the written request of Indemnitee. Indemnitee shall set forth in such request reasonable evidence
that such Expenses have been paid or incurred by Indemnitee. Indemnitee&rsquo;s right to such advancement is not subject to the satisfaction
of any standard of conduct. Without limiting the generality or effect of the foregoing, within thirty days after any request by Indemnitee,
the Company shall, in accordance with such request, (a) pay such Expenses on behalf of Indemnitee, (b) advance to Indemnitee funds in
an amount sufficient to pay such Expenses, or (c) reimburse Indemnitee for such Expenses. In connection with any request for Expense Advances,
Indemnitee shall not be required to provide any documentation or information to the extent that the provision thereof would undermine
or otherwise jeopardize attorney-client privilege. The Company&rsquo;s obligation to pay Expense Advances to Indemnitee is contingent
upon Indemnitee&rsquo;s execution and delivery to the Company of an undertaking to repay any amounts paid, advanced, or reimbursed by
the Company for such Expenses to the extent that it is ultimately determined, following the final disposition of such Claim, that Indemnitee
is not entitled to indemnification hereunder. Indemnitee&rsquo;s obligation to reimburse the Company for Expense Advances shall be unsecured
and no interest shall be charged thereon.</P>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.55pt 0 15.25pt"><B>4.&nbsp; Indemnification for Expenses
in Enforcing Rights</B>. To the fullest extent allowable under applicable law, the Company shall also indemnify Indemnitee against, and,
if requested by Indemnitee, shall advance to Indemnitee subject to and in accordance with <U>Section 3</U>, any Expenses actually and
reasonably paid or incurred by Indemnitee in connection with any action or proceeding by Indemnitee for (a) indemnification or reimbursement
or advance payment of Expenses by the Company under any provision of this Agreement, or under any other agreement or provision of the
Constituent Documents now or hereafter in effect relating to Claims relating to Indemnifiable Events, and/or (b) recovery under any directors&rsquo;
and officers&rsquo; liability insurance policies maintained by the Company. However, in the event that Indemnitee is ultimately determined
not to be entitled to such indemnification or insurance recovery, as the case may be, then all amounts advanced under this <U>Section
4</U> shall be repaid.</P>

<P STYLE="font-size: 10pt; margin: 0.65pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>5.&nbsp; Partial Indemnity</B>. If
Indemnitee is entitled under any provision of this Agreement to indemnification by the Company for a portion of any Losses in respect
of a Claim related to an Indemnifiable Event but not for the total amount thereof, the Company shall nevertheless indemnify Indemnitee
for the portion thereof to which Indemnitee is entitled.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.15pt 0 0"></P>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 16pt"><B>6.</B></TD><TD><B>Notification and Defense of <FONT STYLE="letter-spacing: -0.1pt">Claims</FONT></B><FONT STYLE="letter-spacing: -0.1pt">.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(a)&nbsp;&nbsp; <U>Notification of Claims</U>.
Indemnitee shall notify the Company in writing as soon as practicable of any Claim which could relate to an Indemnifiable Event or for
which Indemnitee could seek Expense Advances, including a brief description (based upon information then available to Indemnitee) of the
nature of, and the facts underlying, such Claim. The failure by Indemnitee to timely notify the Company hereunder shall not relieve the
Company from any liability hereunder unless the Company&rsquo;s ability to participate in the defense of such claim was materially and
adversely affected by such failure. If at the time of the receipt of such notice, the Company has directors&rsquo; and officers&rsquo;
liability insurance in effect under which coverage for Claims related to Indemnifiable Events is potentially available, the Company shall
give prompt written notice to the applicable insurers in accordance with the procedures set forth in the applicable policies. The Company
shall provide to Indemnitee a copy of such notice delivered to the applicable insurers, and copies of all subsequent correspondence between
the Company and such insurers regarding the Claim, in each case substantially concurrently with the delivery or receipt thereof by the
Company.</P>

<P STYLE="font-size: 10pt; margin: 0.65pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 44.05pt">(b)&nbsp;&nbsp;&nbsp; <U>Defense
of Claims</U>. The Company shall be entitled to participate in the defense of any Claim relating to an Indemnifiable Event at its own
expense and, except as otherwise provided below, to the extent the Company so wishes, it may assume the defense thereof with counsel reasonably
satisfactory to Indemnitee. After notice from the Company to Indemnitee of its election to assume the defense of any such Claim, the Company
shall not be liable to Indemnitee under this Agreement or otherwise for any Expenses subsequently directly incurred by Indemnitee in connection
with Indemnitee&rsquo;s defense of such Claim other than reasonable costs of investigation or as otherwise provided below. Indemnitee
shall have the right to employ its own legal counsel in such Claim, but all Expenses related to such counsel incurred after notice from
the Company of its assumption of the defense shall be at Indemnitee&rsquo;s own expense; provided, however, that if (i) Indemnitee&rsquo;s
employment of its own legal counsel has been authorized by the Company, (ii) Indemnitee has reasonably determined that there may be a
conflict of interest between Indemnitee and the Company in the defense of such Claim, (iii) after a Change in Control, Indemnitee&rsquo;s
employment of its own counsel has been approved by the Independent Counsel or (iv) the Company shall not in fact have employed counsel
to assume the defense of such Claim, then Indemnitee shall be entitled to retain its own separate counsel (but not more than one law firm)
and all Expenses related to such separate counsel shall be borne by the Company.</P>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>7.&nbsp; Procedure upon Application
for Indemnification</B>. In order to obtain indemnification pursuant to this Agreement, Indemnitee shall submit to the Company a written
request therefor, including in such request such documentation and information as is reasonably available to Indemnitee and is reasonably
necessary to determine whether and to what extent Indemnitee is entitled to indemnification following the final disposition of the Claim.
Indemnification shall be made insofar as the Company determines Indemnitee is entitled to indemnification in accordance with <U>Section
8</U> below.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 16pt"><B>8.</B></TD><TD><B>Determination of Right to <FONT STYLE="letter-spacing: -0.1pt">Indemnification</FONT></B><FONT STYLE="letter-spacing: -0.1pt">.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 10.85pt">(a)</TD><TD><FONT STYLE="letter-spacing: -0.1pt"><U>Mandatory Indemnification</U>.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 44.05pt">(i)&nbsp;&nbsp;&nbsp;&nbsp; To the
extent that Indemnitee shall have been successful on the merits or otherwise in defense of any Claim relating to an Indemnifiable Event
or any portion thereof or in defense of any issue or matter therein, including without limitation dismissal without prejudice, Indemnitee
shall be indemnified against all Losses relating to such Claim in accordance with <U>Section 2</U> to the fullest extent allowable by
law, and no Standard of Conduct Determination (as defined in <U>Section 8</U>(b)) shall be required.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(ii)&nbsp;&nbsp; To the extent that Indemnitee&rsquo;s
involvement in a Claim relating to an Indemnifiable Event is to prepare to serve and serve as a witness, and not as a party, the Indemnitee
shall be indemnified against all Losses incurred in connection therewith to the fullest extent allowable by law and no Standard of Conduct
Determination (as defined in <U>Section 8</U>(b)) shall be required.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt">(b)&nbsp; <U>Standard of Conduct</U>.
To the extent that the provisions of <U>Section 8</U>(a) are inapplicable to a Claim related to an Indemnifiable Event that shall have
been finally disposed of, any determination of whether Indemnitee has satisfied any applicable standard of conduct under New York law
that is a legally required condition to indemnification of Indemnitee hereunder against Losses relating to such Claim and any determination
that Expense Advances must be repaid to the Company (a &ldquo;Standard of Conduct Determination&rdquo;) shall be made as follows:</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.2pt 0 0">&nbsp;</P>

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<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 3.4pt 14.6pt 0 44.05pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
if no Change in Control has occurred, (A) by a majority vote of the Disinterested Directors, even if less than a quorum of the Board,
(B) by a committee of Disinterested Directors designated by a majority vote of the Disinterested Directors, even though less than a quorum
or (C) if there are no such Disinterested Directors, by Independent Counsel in a written opinion addressed to the Board, a copy of which
shall be delivered to Indemnitee; and</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(ii)&nbsp;&nbsp;&nbsp; if a Change in
Control shall have occurred, (A) if the Indemnitee so requests in writing, by a majority vote of the Disinterested Directors, even if
less than a quorum of the Board or (B) otherwise, by Independent Counsel in a written opinion addressed to the Board, a copy of which
shall be delivered to <FONT STYLE="letter-spacing: -0.1pt">Indemnitee.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.55pt 0 15.25pt">(c) <U>Making the Standard of Conduct
Determination</U>. The Company shall use its reasonable best efforts to cause any Standard of Conduct Determination required under <U>Section
8</U>(b) to be made as promptly as practicable. If the person or persons designated to make the Standard of Conduct Determination under
<U>Section 8</U>(b) shall not have made a determination within thirty days after the later of (A) receipt by the Company of a written
request from Indemnitee for indemnification pursuant to <U>Section 7</U> (the date of such receipt being the &ldquo;Notification Date&rdquo;)
and (B) the selection of an Independent Counsel, if such determination is to be made by Independent Counsel, then Indemnitee shall be
deemed to have satisfied the applicable standard of conduct; provided that such 30-day period may be extended for a reasonable time, if
the person or persons making such determination in good faith requires such additional time to obtain or evaluate information relating
thereto. Notwithstanding anything in this Agreement to the contrary, no determination as to entitlement of Indemnitee to indemnification
under this Agreement shall be required to be made prior to the final disposition of any Claim.</P>

<P STYLE="font-size: 10pt; margin: 0.65pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 11.3pt">(d)</TD><TD><U>Payment of Indemnification</U>. If, in regard to any <FONT STYLE="letter-spacing: -0.1pt">Losses:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 9.5pt">(i)</TD><TD>Indemnitee shall be entitled to indemnification pursuant to <U>Section <FONT STYLE="letter-spacing: -0.1pt">8</FONT></U><FONT STYLE="letter-spacing: -0.1pt">(a);</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 13.7pt">(ii)</TD><TD>no Standard Conduct Determination is legally required as a condition to indemnification of Indemnitee hereunder; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 15.9pt">(iii)</TD><TD>Indemnitee has been determined or deemed pursuant to <U>Section 8</U>(b) or <U>Section 8</U>(c) to have satisfied the Standard of
Conduct <FONT STYLE="letter-spacing: -0.1pt">Determination,</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.8in; margin: 0.05pt 0 0 44.05pt">then the Company shall pay to Indemnitee, within thirty days
after the later of (A) the Notification Date or (B) the earliest date on which the applicable criterion specified in clause (i), (ii)
or (iii) is satisfied, an amount equal to such Losses.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.55pt 0 15.25pt">(e)&nbsp; <U>Selection of Independent
Counsel for Standard of Conduct Determination</U>. If a Standard of Conduct Determination is to be made by Independent Counsel pursuant
to <U>Section 8</U>(b)(i), the Independent Counsel shall be selected by the Board, and the Company shall give written notice to Indemnitee
advising of the identity of the Independent Counsel so selected. If a Standard of Conduct Determination is to be made by Independent Counsel
pursuant to <U>Section 8</U>(b)(ii), the Independent Counsel shall be selected by Indemnitee, and Indemnitee shall give written notice
to the Company advising it of the identity of the Independent Counsel so selected. In either case, Indemnitee or the Company, as applicable,
may, within five days after receiving written notice of selection from the other, deliver to the other a written objection to such selection;
provided, however, that such objection may be asserted only on the ground that the Independent Counsel so selected does not satisfy the
criteria set forth in the definition of &ldquo;Independent Counsel&rdquo; in <U>Section 1</U>, and the objection shall set forth with
particularity the factual basis of such assertion. Absent a proper and timely objection, the person or firm so selected shall act as Independent
Counsel. If such written objection is properly and timely made and substantiated, (i) the Independent Counsel so selected may not serve
as Independent Counsel unless and until such objection is withdrawn or a court has determined that such objection is without merit; and
(ii) the non-objecting party may, at its option, select an alternative Independent Counsel and give written notice to the other party
advising such other party of the identity of the alternative Independent Counsel so selected, in which case the provisions of the two
immediately preceding sentences, the introductory clause of this sentence and numbered clause (i) of this sentence shall apply to such
subsequent selection and notice. If applicable, the provisions of clause (ii) of the immediately preceding sentence shall apply to successive
alternative selections. If no Independent Counsel that is permitted under the foregoing provisions of this <U>Section 8</U>(e) to make
the Standard of Conduct Determination shall have been selected within twenty days after the Company gives its initial notice pursuant
to the first sentence of this <U>Section 8</U>(e) or Indemnitee gives its initial notice pursuant to the second sentence of this <U>Section
8</U>(e), as the case may be, either the Company or Indemnitee may petition a court of competent jurisdiction to resolve any objection
which shall have been made by the Company or Indemnitee to the other&rsquo;s selection of Independent Counsel and/or to appoint as Independent
Counsel a person to be selected by such court or such other person as the court shall designate, and the person or firm with respect to
whom all objections are so resolved or the person or firm so appointed will act as Independent Counsel. In all events, the Company shall
pay all of the reasonable fees and expenses of the Independent Counsel incurred in connection with the Independent Counsel&rsquo;s determination
pursuant to <U>Section 8</U>(b).</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0"></P>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 3.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 9.95pt">(f)</TD><TD><U>Presumptions and <FONT STYLE="letter-spacing: -0.1pt">Defenses</FONT></U><FONT STYLE="letter-spacing: -0.1pt">.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <U>Indemnitee&rsquo;s
Entitlement to Indemnification</U>. In making any Standard of Conduct Determination, the person or persons making such determination shall
presume that Indemnitee has satisfied the applicable standard of conduct and is entitled to indemnification, and the Company shall have
the burden of proof to overcome that presumption and establish that Indemnitee is not so entitled. Any Standard of Conduct Determination
that is adverse to Indemnitee may be challenged by the Indemnitee in a court of competent jurisdiction. No determination by the Company
(including by its directors or any Independent Counsel) that Indemnitee has not satisfied any applicable standard of conduct may be used
as a defense to any legal proceedings brought by Indemnitee to secure indemnification or reimbursement or advance payment of Expenses
by the Company hereunder or create a presumption that Indemnitee has not met any applicable standard of conduct.</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.55pt 0 15.25pt">(ii)&nbsp;&nbsp; <U>Reliance as a Safe
Harbor</U>. For purposes of this Agreement, and without creating any presumption as to a lack of good faith if the following circumstances
do not exist, Indemnitee shall be deemed to have acted in good faith and in a manner he or she reasonably believed to be in or not opposed
to the best interests of the Company if Indemnitee&rsquo;s actions or omissions to act are taken in good faith reliance upon the records
of the Company, including its financial statements, or upon information, opinions, reports or statements furnished to Indemnitee by the
officers or employees of the Company or any of its subsidiaries in the course of their duties, or by committees of the Board or by any
other Person (including legal counsel, accountants and financial advisors) as to matters Indemnitee reasonably believes are within such
other Person&rsquo;s professional or expert competence and who has been selected with reasonable care by or on behalf of the Company.
In addition, the knowledge and/or actions, or failures to act, of any director, officer, agent or employee of the Company shall not be
imputed to Indemnitee for purposes of determining the right to indemnity hereunder.</P>

<P STYLE="font-size: 10pt; margin: 0.65pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.55pt 0 15.25pt">(iii)&nbsp;&nbsp;&nbsp; <U>No Other
Presumptions</U>. For purposes of this Agreement, the termination of any Claim by judgment, order, settlement (whether with or without
court approval) or conviction, or upon a plea of nolo contendere or its equivalent, will not create a presumption that Indemnitee did
not meet any applicable standard of conduct or have any particular belief, or that indemnification hereunder is otherwise not permitted.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt">(iv)&nbsp;&nbsp;&nbsp;&nbsp; <U>Defense
to Indemnification and Burden of Proof</U>. It shall be a defense to any action brought by Indemnitee against the Company to enforce this
Agreement (other than an action brought to enforce a claim for Losses incurred in defending against a Claim related to an Indemnifiable
Event in advance of its final disposition) that it is not permissible under applicable law for the Company to indemnify Indemnitee for
the amount claimed. In connection with any such action or any related Standard of Conduct Determination, the burden of proving such a
defense or that the Indemnitee did not satisfy the applicable standard of conduct shall be on the Company.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt">(v)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Resolution of Claims</U>. The Company acknowledges that a settlement or other disposition short of final judgment may be successful
on the merits or otherwise for purposes of <U>Section 8</U>(a)(i) if it permits a party to avoid expense, delay, distraction, disruption
and uncertainty. In the event that any Claim relating to an Indemnifiable Event to which Indemnitee is a party is resolved in any manner
other than by adverse judgment against Indemnitee (including, without limitation, settlement of such action, claim or proceeding with
our without payment of money or other consideration) it shall be presumed that Indemnitee has been successful on the merits or otherwise
for purposes of <U>Section 8</U>(a)(i). The Company shall have the burden of proof to overcome this presumption.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.25pt 0 0">&nbsp;</P>

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<P STYLE="margin: 0.25pt 0 0; font-size: 10pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 16pt"><B>9.</B></TD><TD><B>Exclusions from Indemnification</B>. Notwithstanding anything in this Agreement to the contrary, the Company shall not be obligated
<FONT STYLE="letter-spacing: -0.25pt">to:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(a)&nbsp; indemnify or advance funds to
Indemnitee for Expenses or Losses with respect to proceedings initiated by Indemnitee, including any proceedings against the Company or
its directors, officers, employees or other indemnitees and not by way of defense, except:</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 72.85pt">(i) proceedings referenced in <U>Section 4</U> above (unless
a court of competent jurisdiction determines that each of the material assertions made by Indemnitee in such proceeding was not made in
good faith or was frivolous); or</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 101.65pt"></TD><TD STYLE="width: 11.7pt">(ii)</TD><TD>where the Company has joined in or the Board has consented to the initiation of such <FONT STYLE="letter-spacing: -0.1pt">proceedings;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 11.25pt">(b)</TD><TD>indemnify Indemnitee if a final decision by a court of competent jurisdiction determines that such indemnification is prohibited by
applicable <FONT STYLE="letter-spacing: -0.2pt">law;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(c)&nbsp; indemnify Indemnitee for the
disgorgement of profits arising from the purchase or sale by Indemnitee of securities of the Company in violation of Section 16(b) of
the Exchange Act, or any similar successor statute; or</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 44.05pt">(d)&nbsp; indemnify or advance funds to
Indemnitee for Indemnitee&rsquo;s reimbursement to the Company of any bonus or other incentive-based or equity-based compensation previously
received by Indemnitee or payment of any profits realized by Indemnitee from the sale of securities of the Company, as required in each
case under the Exchange Act (including any such reimbursements under Section 304 of the Sarbanes-Oxley Act of 2002 in connection with
an accounting restatement of the Company or the payment to the Company of profits arising from the purchase or sale by Indemnitee of securities
in violation of Section 306 of the Sarbanes-Oxley Act).</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>10.&nbsp; Settlement of Claims</B>.
The Company shall not be liable to Indemnitee under this Agreement for any amounts paid in settlement of any threatened or pending Claim
related to an Indemnifiable Event effected without the Company&rsquo;s prior written consent, which shall not be unreasonably withheld.
The Company shall not settle any Claim related to an Indemnifiable Event in any manner that would impose any Losses on the Indemnitee
without the Indemnitee&rsquo;s prior written consent.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt"><B>11.&nbsp; Duration</B>. All agreements
and obligations of the Company contained herein shall continue during the period that Indemnitee is a director or officer of the Company
(or is serving at the request of the Company as a director, officer, employee, member, trustee or agent of another Enterprise) and shall
continue thereafter (i) so long as Indemnitee may be subject to any possible Claim relating to an Indemnifiable Event (including any rights
of appeal thereto) and (ii) throughout the pendency of any proceeding (including any rights of appeal thereto) commenced by Indemnitee
to enforce or interpret his or her rights under this Agreement, even if, in either case, he or she may have ceased to serve in such capacity
at the time of any such Claim or proceeding.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 31.65pt; margin: 0 14.65pt 0 15.25pt"><B>12.&nbsp; Non-Exclusivity</B>. The
rights of Indemnitee hereunder will be in addition to any other rights Indemnitee may have under the Constituent Documents, the New York
Business Corporation Law, any other contract or otherwise (collectively, &ldquo;Other Indemnity Provisions&rdquo;); provided, however,
that (a) to the extent that Indemnitee otherwise would have any greater right to indemnification under any Other Indemnity Provision,
Indemnitee will be deemed to have such greater right hereunder and (b) to the extent that any change is made to any Other Indemnity Provision
which permits any greater right to indemnification than that provided under this Agreement as of the Effective Date, Indemnitee will be
deemed to have such greater right hereunder.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.2pt 0 0">&nbsp;</P>

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<P STYLE="margin: 0.2pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 31.65pt; margin: 3.4pt 14.6pt 0 15.25pt"><B>13.&nbsp; Liability Insurance</B>.
The Company shall from time to time make the good faith determination whether or not it is practicable for the Company to obtain and maintain
a policy or policies of insurance providing the officers and directors of the Company with coverage for losses incurred in connection
with their services to the Company or to ensure the Company&rsquo;s performance of its indemnification obligations under this Agreement.
To the extent the Company maintains an insurance policy or policies providing directors&rsquo; and officers&rsquo; liability insurance,
Indemnitee shall be covered by such policy or policies, in accordance with its or their terms, to the maximum extent of the coverage available
for any of the Company&rsquo;s directors or officers, as applicable. Upon reasonable request, the Company will provide to Indemnitee copies
of all directors&rsquo; and officers&rsquo; liability insurance applications, binders, policies, declarations and endorsements.</P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 31.65pt; margin: 0 14.6pt 0 15.25pt"><B>14.&nbsp; No Duplication of Payments</B>.
The Company shall not be liable under this Agreement to make any payment to Indemnitee in respect of any Losses to the extent Indemnitee
has otherwise received payment under any insurance policy, the Constituent Documents, Other Indemnity Provisions or otherwise of the amounts
otherwise indemnifiable by the Company hereunder.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 31.65pt; margin: 0 14.6pt 0 15.25pt"><B>15.&nbsp; Subrogation</B>. In the
event of payment to Indemnitee under this Agreement, the Company shall be subrogated to the extent of such payment to all of the rights
of recovery of Indemnitee. Indemnitee shall execute all documents required and shall do everything that may be necessary to secure such
rights, including the execution of such documents necessary to enable the Company effectively to bring suit to enforce such rights.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 31.65pt; margin: 0 14.6pt 0 15.25pt"><B>16. Amendments</B>. No supplement,
modification or amendment of this Agreement shall be binding unless executed in writing by both of the parties hereto. No waiver of any
of the provisions of this Agreement shall be binding unless in the form of a writing signed by the party against whom enforcement of the
waiver is sought, and no such waiver shall operate as a waiver of any other provisions hereof (whether or not similar), nor shall such
waiver constitute a continuing waiver. Except as specifically provided herein, no failure to exercise or any delay in exercising any right
or remedy hereunder shall constitute a waiver thereof.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 31.65pt; margin: 0 14.6pt 0 15.25pt"><B>17.&nbsp; Binding Effect</B>. This
Agreement shall be binding upon and inure to the benefit of and be enforceable by the parties hereto and their respective successors (including
any direct or indirect successor by purchase, merger, consolidation or otherwise to all or substantially all of the business and/or assets
of the Company), assigns, spouses, heirs and personal and legal representatives. The Company shall require and cause any successor (whether
direct or indirect by purchase, merger, consolidation or otherwise) to all, substantially all or a substantial part of the business and/or
assets of the Company, by written agreement, to assume and agree to perform this Agreement in the same manner and to the same extent that
the Company would be required to perform if no such succession had taken place.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>18.&nbsp; Severability</B>. The provisions
of this Agreement shall be severable in the event that any of the provisions hereof (including any portion thereof) are held by a court
of competent jurisdiction to be invalid, illegal, void or otherwise unenforceable, and the remaining provisions shall remain enforceable
to the fullest extent permitted by law.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>19.&nbsp; Notices</B>. All notices,
requests, demands and other communications required or permitted under this Agreement shall be in writing and shall be deemed to have
been duly given and made if (i) delivered by hand; (ii) otherwise delivered against receipt therefor; (iii) mailed by postage prepaid,
certified or registered mail; (iv) sent by a recognized courier with next-day or second-day delivery to the last known address of the
other party; or (v) sent by e-mail with confirmation of receipt:</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 12.8pt">(a)</TD><TD>if to Indemnitee, to the email address set forth on the signature page <FONT STYLE="letter-spacing: -0.1pt">hereto.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 13.25pt">(b)</TD><TD>if to the <FONT STYLE="letter-spacing: -0.1pt">Company:</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 196.7pt; font-size: 10pt">Bluemount Holdings Limited</P>

<P STYLE="margin: 0pt 0pt 0pt 196.7pt; font-size: 10pt">Room 1007, 10/F, Capital Centre</P>

<P STYLE="margin: 0pt 0pt 0pt 196.7pt; font-size: 10pt">151 Gloucester Road</P>

<P STYLE="font-size: 10pt; margin: 0.1pt 0 0 196.7pt">Wan Chai, Hong <FONT STYLE="letter-spacing: -0.2pt">Kong</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt">Notice of change of address shall be effective only when given
in accordance with this Section. All notices complying with this Section shall be deemed to have been received on the date of delivery
or on the third business day after mailing.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.15pt 0 0">&nbsp;</P>

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<P STYLE="margin: 0.15pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 3.4pt 14.6pt 0 15.25pt"><B>20.&nbsp; Governing Law</B>. This Agreement shall be
governed by and construed and enforced in accordance with the laws of the State of New York applicable to contracts made and to be performed
in such state without giving effect to its principles of conflicts of laws.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0.05pt 14.6pt 0 15.25pt"><B>21.&nbsp; Headings</B>. The headings of the sections
and paragraphs of this Agreement are inserted for convenience only and shall not be deemed to constitute part of this Agreement or to
affect the construction or interpretation thereof.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0 14.6pt 0 15.25pt"><B>22.&nbsp; Counterparts</B>. This Agreement may be executed
in one or more counterparts, each of which shall for all purposes be deemed to be an original, and all of which together shall constitute
one and the same Agreement.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt">[<I>Signature Page <FONT STYLE="letter-spacing: -0.1pt">Follows</FONT></I><FONT STYLE="letter-spacing: -0.1pt">]</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

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<P STYLE="margin: 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 4pt 0 0 15.25pt"><B>IN WITNESS WHEREOF</B>, the parties hereto have executed this Agreement as of the
date first written <FONT STYLE="letter-spacing: -0.1pt">above.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 1.2pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt"><B>BLUEMOUNT HOLDINGS <FONT STYLE="letter-spacing: -0.1pt">LIMITED</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt"><U>By: &#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;</U></P>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"><FONT STYLE="letter-spacing: -0.25pt"></FONT></P>

<P STYLE="font-size: 10pt; margin: 0 173.85pt 0 288.25pt">Name: Chan Wan Shan Sandra</P>

<P STYLE="margin: 0 173.85pt 0 288.25pt; font-size: 10pt">Title: Chief Executive Officer</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 1pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>INDEMNITEE</B></FONT></P>

<P STYLE="margin: 0 0 0 288.25pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0 0 0 288.25pt; font-size: 10pt"></P>

<P STYLE="margin: 0 0 0 288.25pt; font-size: 10pt">_________________________________________________</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 288.25pt">Name: [ <FONT STYLE="letter-spacing: -0.5pt">]</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.1pt 0 0 288.25pt">Email: [ <FONT STYLE="letter-spacing: -0.5pt">]</FONT></P>

<P STYLE="font-size: 10pt; margin: 9.6pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="border-bottom: Black 1pt solid; font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 4.7pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt">Signature Page to Indemnification <FONT STYLE="letter-spacing: -0.1pt">Agreement</FONT></P>

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="border-bottom: Black 4pt solid; margin: 0pt; font-size: 10pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

<P STYLE="margin: 0 182.7pt 0 183.25pt; font-size: 10pt; text-align: center"><FONT STYLE="letter-spacing: -0.1pt">&nbsp;</FONT></P>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>6
<FILENAME>exh_81.htm
<DESCRIPTION>EXHIBIT 8.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><B>Exhibit 8.1</B></P>

<P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B><U>List of Subsidiaries</U></B></P>

<P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><B></B></P>

<P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><B><U></U></B></P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B><U></U></B></P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"></P>

<TABLE BORDER="0" CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: middle">
    <TD STYLE="font-weight: bold; border-bottom: Black 0.5pt solid; width: 65%"><FONT STYLE="letter-spacing: -0.1pt">Subsidiary</FONT></TD>
    <TD STYLE="border-bottom: Black 0.5pt solid; font-weight: bold; text-align: center; width: 35%">Place of Incorporation</TD></TR>
  <TR STYLE="vertical-align: middle">
    <TD>Bluemount Financial Group Limited&nbsp;</TD>
    <TD STYLE="text-align: center">Hong Kong</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">Bluemount Securities Limited&nbsp;</TD>
    <TD STYLE="vertical-align: middle; text-align: center">Hong Kong</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">Bluemount Asset Management Limited&nbsp;</TD>
    <TD STYLE="vertical-align: middle; text-align: center">Hong Kong</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">Bluemount Commodities Limited</TD>
    <TD STYLE="vertical-align: middle; text-align: center">Hong Kong</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">Bluemount Capital Limited (deposited on September 9, 2025)</TD>
    <TD STYLE="vertical-align: middle; text-align: center">Hong Kong</TD></TR>
  </TABLE>

</BODY>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11.1
<SEQUENCE>7
<FILENAME>exh_111.htm
<DESCRIPTION>EXHIBIT 11.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<P STYLE="margin: 0"></P>

<P STYLE="margin: 3.2pt 0pt 0pt; font-size: 10pt; text-align: right"><B>Exhibit <FONT STYLE="letter-spacing: -0.2pt">11.1</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.6pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0 182.7pt 0 183.25pt"><B>Bluemount Holdings <FONT STYLE="letter-spacing: -0.1pt">Limited</FONT></B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 9.7pt 182.7pt 0 183.25pt"><B>CODE OF BUSINESS CONDUCT AND <FONT STYLE="letter-spacing: -0.1pt">ETHICS</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>1.</B></TD><TD><FONT STYLE="letter-spacing: -0.1pt"><B>Introduction</B></FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.55pt 0 26.8pt">The Board of Directors (the &ldquo;<B>Board</B>&rdquo;) of
Bluemount Holdings Limited (the &ldquo;<B>Company</B>&rdquo;) has adopted this code of ethics (this &ldquo;<B>Code</B>&rdquo;), which
is applicable to all directors, officers, and employees (to the extent that employees are hired in the future) (each a &ldquo;person,&rdquo;
as used herein) of the Company, with the intent to:</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>promote honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and
professional <FONT STYLE="letter-spacing: -0.1pt">relationships;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD STYLE="padding-right: 14.6pt">promote the full, fair, accurate, timely, and understandable disclosure in reports and documents that
the Company files with, or submits to, the Securities and Exchange Commission (the &ldquo;<B>SEC</B>&rdquo;), as well as in other public
communications made by or on behalf of the Company;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>promote compliance with applicable governmental laws, rules, and <FONT STYLE="letter-spacing: -0.1pt">regulations;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>deter wrongdoing; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>require prompt internal reporting of breaches of, and accountability for adherence to, this <FONT STYLE="letter-spacing: -0.1pt">Code.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 26.8pt">This Code may be amended only by resolution of the Board. In
this Code, references to the &ldquo;Company&rdquo; mean Bluemount Holdings Limited, and include, in appropriate context, the Company&rsquo;s
subsidiaries.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>2.</B></TD><TD><B>Honest, Ethical and Fair <FONT STYLE="letter-spacing: -0.1pt">Conduct</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 26.8pt">Each person owes a duty to the Company to act with integrity.
Integrity requires, among other things, being honest, fair, and candid. Deceit, dishonesty, and subordination of the Company&rsquo;s interests
to personal interests are inconsistent with integrity. Service to the Company should never be subordinated to personal gain or <FONT STYLE="letter-spacing: -0.1pt">advantage.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 0 0 26.8pt">Each person <FONT STYLE="letter-spacing: -0.1pt">must:</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD STYLE="padding-right: 14.6pt">Act with integrity, including being honest and candid while still maintaining the confidentiality of
the Company&rsquo;s information where required or in the Company&rsquo;s interests.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Observe all applicable governmental laws, rules, and <FONT STYLE="letter-spacing: -0.1pt">regulations.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD STYLE="padding-right: 14.6pt">Comply with the requirements of applicable accounting and auditing standards, as well as Company policies,
in order to maintain a high standard of accuracy and completeness in the Company&rsquo;s financial records and other business-related
information and data.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Adhere to a high standard of business ethics and not seek competitive advantage through unlawful or unethical business <FONT STYLE="letter-spacing: -0.1pt">practices.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Deal fairly with the Company&rsquo;s customers, suppliers, competitors, and <FONT STYLE="letter-spacing: -0.1pt">employees.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD STYLE="padding-right: 14.6pt">Refrain from taking advantage of anyone through manipulation, concealment, abuse of privileged information,
misrepresentation of material facts, or any other unfair-dealing practice.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 9.7pt 0 0">&nbsp;</P>

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<P STYLE="margin: 9.7pt 0 0; font-size: 10pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Protect the assets of the Company and ensure their proper <FONT STYLE="letter-spacing: -0.2pt">use.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Refrain from (i) taking for themselves corporate or business opportunities that
are discovered through the use of corporate assets, (ii) using corporate assets, information, or position for personal gain, and (iii)
competing with the Company.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Avoid conflicts of interest, wherever possible, except as may be allowed under
guidelines or resolutions approved by the Board (or the appropriate committee of the Board). Anything that would be a conflict for a person
subject to this Code also will be a conflict if it is related to a member of his or her family or a close relative. Examples of conflict
of interest situations include, but are not limited to, the following:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>any significant ownership interest in any supplier or <FONT STYLE="letter-spacing: -0.1pt">customer;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.2pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>any consulting or employment relationship with any customer, supplier, or <FONT STYLE="letter-spacing: -0.1pt">competitor;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 14.6pt">any outside business activity that detracts from a person&rsquo;s ability to devote appropriate time
and attention to his or her responsibilities with the <FONT STYLE="letter-spacing: -0.1pt">Company;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 1pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 14.6pt">the receipt of any money, non-nominal gifts, or excessive entertainment from any entity with which the
Company has current or prospective business dealings;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>being in the position of supervising, reviewing, or having any influence on the job evaluation, pay, or benefit of any close <FONT STYLE="letter-spacing: -0.1pt">relative;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 14.6pt">selling anything to the Company or buying anything from the Company, except on the same terms and conditions
as comparable officers or directors are permitted to so purchase or sell;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>any other financial transaction, arrangement or relationship (including any indebtedness or guarantee of indebtedness) involving the
Company; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.35pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72.85pt"></TD><TD STYLE="width: 14.4pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 14.6pt">any other circumstance, event, relationship, or situation in which the personal interest of a person
subject to this Code interferes &ndash; or even appears to interfere &ndash; with the interests of the Company as a whole.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>3.</B></TD><TD><FONT STYLE="letter-spacing: -0.1pt"><B>Disclosure</B></FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 26.8pt">The Company strives to ensure that the contents of and the
disclosures in the reports and documents that the Company files with the SEC and other public communications shall be full, fair, accurate,
timely, and understandable in accordance with applicable disclosure standards, including standards of materiality, where appropriate.
Each person must:</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">not knowingly misrepresent, or cause others to misrepresent, facts about the Company
to others, whether within or outside the Company, including to the Company&rsquo;s independent auditors, governmental regulators, self-regulating
organizations, and other governmental officials, as appropriate; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>in relation to his or her area of responsibility, properly review and critically analyze proposed disclosure for accuracy and <FONT STYLE="letter-spacing: -0.1pt">completeness.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0.05pt 14.6pt 0 26.8pt">In addition to the foregoing, the Chief Executive Officer
and Chief Financial Officer of the Company and each subsidiary of the Company (or persons performing similar functions), and each other
person that typically is involved in the financial reporting of the Company must familiarize himself or herself with the disclosure requirements
applicable to the Company as well as the business and financial operations of the Company.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.15pt 0 0">&nbsp;</P>

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<P STYLE="margin: 0.15pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 3.4pt 14.6pt 0 26.8pt">Each person must promptly bring to the attention of the
Chairman of the audit committee of the Board (the &ldquo;<B>Audit Committee</B>&rdquo;) (or the Chairman of the Board if no Audit Committee
exists) any information he or she may have concerning (a) significant deficiencies in the design or operation of internal and/or disclosure
controls which could adversely affect the Company&rsquo;s ability to record, process, summarize, and report financial data or (b) any
fraud, whether or not material, that involves management or other employees who have a significant role in the Company&rsquo;s financial
reporting, disclosures, or internal controls.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>4.</B></TD><TD><FONT STYLE="letter-spacing: -0.1pt"><B>Compliance</B></FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 26.8pt">It is the Company&rsquo;s obligation and policy to comply with
all applicable governmental laws, rules, and regulations. It is the personal responsibility of each person to, and each person must, adhere
to the standards and restrictions imposed by those laws, rules, and regulations, including those relating to accounting and auditing <FONT STYLE="letter-spacing: -0.1pt">matters.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>5.</B></TD><TD><B>Reporting and <FONT STYLE="letter-spacing: -0.1pt">Accountability</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 26.8pt">The Board or Audit Committee, if one exists, is responsible
for applying this Code to specific situations in which questions are presented to it and has the authority to interpret this Code in any
particular situation. Any person who becomes aware of any existing or potential breach of this Code is required to notify the Chairman
of the Board or Audit Committee promptly. Failure to do so is itself a breach of this Code.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 0 0 26.8pt">Specifically, each person <FONT STYLE="letter-spacing: -0.1pt">must:</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Notify the Chairman promptly of any existing or potential violation of this <FONT STYLE="letter-spacing: -0.1pt">Code.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Not retaliate against any other person for reports of potential violations that
are made in good faith. The Company will follow the following procedures in investigating and enforcing this Code and in reporting on
this Code:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>The Board or Audit Committee, if one exists, will take all appropriate action to investigate any breaches reported to <FONT STYLE="letter-spacing: -0.25pt">it.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>If the Audit Committee, if one exists, determines by majority decision that a breach has occurred, it will inform the <FONT STYLE="letter-spacing: -0.1pt">Board.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Upon being notified that a breach has occurred, the Board by majority decision
will take or authorize such disciplinary or preventive action as it deems appropriate, after consultation with the Audit Committee, if
one exists, and/or the Company&rsquo;s counsel, up to and including dismissal or, in the event of criminal or other serious violations
of law, notification of the SEC or other appropriate law enforcement authorities.</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 26.8pt">No person following the above procedure shall, as a result
of following such procedure, be subject by the Company or any officer or employee thereof to discharge, demotion, suspension, threat,
harassment, or, in any manner, discrimination against such person in terms and conditions of employment.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>6.</B></TD><TD><B>Waivers and <FONT STYLE="letter-spacing: -0.1pt">Amendments</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 26.8pt">Any waiver (defined below) or an implicit waiver (defined below)
from a provision of this Code for the principal executive officer, principal financial officer, principal accounting officer or controller,
and persons performing similar functions or any amendment (as defined below) to this Code is required to be disclosed in the Company&rsquo;s
Annual Report on Form 10-K or in a Current Report on Form 8-K filed with the SEC.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.15pt 0 0">&nbsp;</P>

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<P STYLE="margin: 0.15pt 0 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 3.4pt 14.6pt 0 26.8pt">A &ldquo;<U>waiver</U>&rdquo; means the approval by the
Board of a material departure from a provision of this Code. An &ldquo;<U>implicit waiver</U>&rdquo; means the Company&rsquo;s failure
to take action within a reasonable period of time regarding a material departure from a provision of this Code that has been made known
to an executive officer of the Company. An &ldquo;<U>amendment</U>&rdquo; means any amendment to this Code other than minor technical,
administrative, or other non-substantive amendments hereto.</P>

<P STYLE="font-size: 10pt; margin: 0.5pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.55pt 0 26.8pt">All persons should note that it is <U>not</U> the Company&rsquo;s
intention to grant or to permit waivers from the requirements of this Code. The Company expects full compliance with this Code.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>7.</B></TD><TD><B>Insider Trading And Dissemination Of Inside <FONT STYLE="letter-spacing: -0.1pt">Information</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0.05pt 0 0 26.8pt">Each person shall comply with the Company&rsquo;s Policy Regarding
Insider Trading and Dissemination of Inside <FONT STYLE="letter-spacing: -0.1pt">Information.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>8.</B></TD><TD><B>Financial Statements and Other <FONT STYLE="letter-spacing: -0.1pt">Records</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 26.8pt">All of the Company&rsquo;s books, records, accounts and financial
statements must be maintained in reasonable detail, must appropriately reflect the Company&rsquo;s transactions and must both conform
to applicable legal requirements and to the Company&rsquo;s system of internal controls. Unrecorded or &ldquo;off the books&rdquo; funds
or assets should not be maintained unless permitted by applicable law or regulation. Records should always be retained or destroyed according
to the Company&rsquo;s record retention policies. In accordance with those policies, in the event of litigation or governmental investigation,
please consult the Board or the Company&rsquo;s internal or external legal counsel.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>9.</B></TD><TD><B>Improper Influence on Conduct of <FONT STYLE="letter-spacing: -0.1pt">Audits</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 26.8pt">No director, officer or employee, or any other person acting
under the direction thereof, shall directly or indirectly take any action to coerce, manipulate, mislead or fraudulently influence any
public or certified public accountant engaged in the performance of an audit or review of the financial statements of the Company or take
any action that such person knows or should know that if successful could result in rendering the Company&rsquo;s financial statements
materially misleading. Any person who believes such improper influence is being exerted should report such action to such person&rsquo;s
supervisor, or if that is impractical under the circumstances, to any of our directors.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 0 0 26.8pt">Types of conduct that could constitute improper influence include,
but are not limited to, directly or <FONT STYLE="letter-spacing: -0.1pt">indirectly:</FONT></P>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Offering or paying bribes or other financial incentives, including future employment or contracts for non-audit <FONT STYLE="letter-spacing: -0.1pt">services;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Providing an auditor with an inaccurate or misleading legal <FONT STYLE="letter-spacing: -0.1pt">analysis;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Threatening to cancel or canceling existing non-audit or audit engagements if the auditor objects to the Company&rsquo;s <FONT STYLE="letter-spacing: -0.1pt">accounting;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Seeking to have a partner removed from the audit engagement because the partner objects to the Company&rsquo;s <FONT STYLE="letter-spacing: -0.1pt">accounting;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Blackmailing; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 44.05pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Making physical <FONT STYLE="letter-spacing: -0.1pt">threats.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

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<P STYLE="margin: 0.45pt 0 0; font-size: 10pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>10.</B></TD><TD><B>Anti-Corruption <FONT STYLE="letter-spacing: -0.2pt">Laws</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 26.8pt">The Company complies with the anti-corruption laws of the countries
in which it does business, including the U.S. Foreign Corrupt Practices Act. To the extent prohibited by applicable law, directors, officers
and employees will not directly or indirectly give anything of value to government officials, including employees of state-owned enterprises
or foreign political candidates. These requirements apply both to Company employees and agents, such as third party sales representatives,
no matter where they are doing business. If you are authorized to engage agents, you are responsible for ensuring they are reputable and
for obtaining a written agreement to uphold the Company&rsquo;s standards in this area.</P>

<P STYLE="font-size: 10pt; margin: 0.55pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>11.</B></TD><TD><FONT STYLE="letter-spacing: -0.1pt"><B>Violations</B></FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.75pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0.05pt 14.6pt 0 26.8pt">Violation of this Code is grounds for disciplinary action
up to and including termination of employment. Such action is in addition to any civil or criminal liability which might be imposed by
any court or regulatory agency.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>12.</B></TD><TD><B>Other Policies and <FONT STYLE="letter-spacing: -0.1pt">Procedures</FONT></B></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 14.6pt 0 26.8pt">Any other policy or procedure set out by the Company in writing
or made generally known to employees, officers, or directors of the Company prior to the date hereof or hereafter are separate requirements
and remain in full force and effect.</P>

<P STYLE="font-size: 10pt; margin: 0.45pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 26.8pt"></TD><TD STYLE="width: 16pt"><B>13.</B></TD><TD><FONT STYLE="letter-spacing: -0.1pt"><B>Inquiries</B></FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0.8pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 0 0 26.8pt">All inquiries and questions in relation to this Code or its applicability
to particular people or situations should be addressed to the Company&rsquo;s <FONT STYLE="letter-spacing: -0.1pt">Secretary.</FONT></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-11.2
<SEQUENCE>8
<FILENAME>exh_112.htm
<DESCRIPTION>EXHIBIT 11.2
<TEXT>
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<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 14.6pt 0pt 0"><B>Exhibit <FONT STYLE="letter-spacing: -0.2pt">11.2</FONT></B></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 14.6pt 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 182.7pt 0pt 183.25pt"><B>Bluemount Holdings <FONT STYLE="letter-spacing: -0.1pt">Limited</FONT></B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 182.7pt 0pt 183.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B></B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 185.5pt 0pt 186.2pt">Statement of Policy Concerning Trading in Company Securities</P>

<P STYLE="margin: 0pt 185.5pt 0pt 186.2pt; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 185.5pt 0pt 186.2pt; font-size: 10pt; text-align: center">Adopted on <U>June 29, 2026</U></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 185.5pt 0pt 186.2pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

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<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center"><B>TABLE OF <FONT STYLE="letter-spacing: -0.1pt">CONTENTS</FONT></B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 182.7pt 0pt 183.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B></B></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 14.6pt 0pt 0"><B><U>Page <FONT STYLE="letter-spacing: -0.25pt">No.</FONT></U></B></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 14.6pt 0pt 0">&nbsp;</P>



<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%">
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="width: 90%; text-align: left; text-indent: -10.6pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 25.85pt">I.
    &nbsp;&nbsp;&nbsp;Summary of Policy Concerning Trading in Company Securities</TD>
    <TD STYLE="width: 10%; text-align: right; padding-top: 10pt; padding-bottom: 0in">1</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -13.15pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 28.4pt">II.&nbsp;&nbsp;&nbsp; The Use of Inside Information in Connection with Trading in Securities</TD>
    <TD STYLE="text-align: right; padding-top: 10pt; padding-bottom: 0in">1</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -13.7pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 64.35pt">A.&nbsp;&nbsp;&nbsp; General Rule</TD>
    <TD STYLE="text-align: right; padding-top: 10pt; padding-bottom: 0in">1</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -13.15pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 63.8pt">B.&nbsp;&nbsp;&nbsp; Who Does the Policy Apply To?</TD>
    <TD STYLE="text-align: right; padding-top: 10pt; padding-bottom: 0in">2</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -13.25pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 63.9pt">C.&nbsp;&nbsp;&nbsp; Other Companies&rsquo; Stock</TD>
    <TD STYLE="text-align: right; padding-top: 10pt; padding-bottom: 0in">3</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -13.7pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 64.35pt">D.&nbsp;&nbsp;&nbsp; Hedging and Derivatives</TD>
    <TD STYLE="text-align: right; padding-top: 10pt; padding-bottom: 0in">3</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -12.8pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 63.45pt">E.&nbsp;&nbsp;&nbsp; Pledging of Securities, Margin Accounts</TD>
    <TD STYLE="text-align: right; padding-top: 10pt; padding-bottom: 0in">3</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -11.7pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 62.35pt">F.&nbsp;&nbsp; General Guidelines</TD>
    <TD STYLE="text-align: right; padding-top: 10pt; padding-bottom: 0in">3</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -13.3pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 63.95pt">G.&nbsp;&nbsp;&nbsp; Applicability of U.S. Securities Laws to International Transactions</TD>
    <TD STYLE="text-align: right; padding-top: 10pt; padding-bottom: 0in">5</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -15.9pt; padding-top: 10.05pt; padding-bottom: 0in; padding-left: 31.15pt">III.&nbsp;&nbsp;&nbsp;&nbsp; Other Limitations on Securities Transactions</TD>
    <TD STYLE="text-align: right; padding-top: 10.05pt; padding-bottom: 0in">7</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -13.7pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 64.35pt">A.&nbsp;&nbsp;&nbsp; Public Resales &ndash; Rule 144</TD>
    <TD STYLE="text-align: right; padding-top: 10pt; padding-bottom: 0in">7</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -13.25pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 63.9pt">B.&nbsp;&nbsp;&nbsp; Private Resales</TD>
    <TD STYLE="text-align: right; padding-top: 10pt; padding-bottom: 0in">8</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -13.25pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 63.9pt">C.&nbsp;&nbsp;&nbsp; Restrictions on Purchases of Company Securities</TD>
    <TD STYLE="text-align: right; padding-top: 10pt; padding-bottom: 0in">8</TD></TR>
  <TR STYLE="text-align: left; vertical-align: bottom; font: 10pt Times New Roman">
    <TD STYLE="text-align: left; text-indent: -13.7pt; padding-top: 10pt; padding-bottom: 0in; padding-left: 64.35pt">D.&nbsp;&nbsp;&nbsp; Filing Requirements.</TD>
    <TD STYLE="text-align: right; padding-top: 10pt; padding-bottom: 0in">8</TD></TR>
</TABLE>
<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 14.35pt">I.</TD><TD>SUMMARY OF POLICY CONCERNING TRADING IN COMPANY <FONT STYLE="letter-spacing: -0.1pt">SECURITIES</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.55pt 0pt 15.25pt">It is the policy of Bluemount Holdings Limited and its
subsidiaries (collectively, the &ldquo;<B>Company</B>&rdquo;) that it will, without exception, comply with all applicable laws and regulations
in conducting its business. Each employee, each executive officer and each director is expected to abide by this policy. When carrying
out Company business, employees, executive officers and directors must avoid any activity that violates applicable laws or regulations.
In order to avoid even an appearance of impropriety, the Company&rsquo;s directors, officers and certain other employees are subject to
pre-approval requirements and other limitations on their ability to enter into transactions involving the Company&rsquo;s securities.
Although these limitations do not apply to transactions pursuant to written plans for trading securities that comply with Rule 10b5-1
under the Securities Exchange Act of 1934 (the &ldquo;<B>Exchange Act</B>&rdquo;), the entry into, amendment or termination of any such
written trading plan is subject to pre-approval requirements and other limitations.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.55pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 14.35pt">II.</TD><TD>THE USE OF INSIDE INFORMATION IN CONNECTION WITH TRADING IN <FONT STYLE="letter-spacing: -0.1pt">SECURITIES</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-style: italic; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.35pt">A.</TD><TD>General <FONT STYLE="letter-spacing: -0.1pt">Rule.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">The U.S. securities laws regulate the sale and purchase
of securities in the interest of protecting the investing public. U.S. securities laws give the Company, its officers and directors, and
other employees the responsibility to ensure that information about the Company is not used unlawfully in the purchase and sale of securities.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">All employees, executive officers and directors
should pay particularly close attention to the laws against trading on &ldquo;inside&rdquo; information. These laws are based upon
the belief that all persons trading in a company&rsquo;s securities should have equal access to all &ldquo;material&rdquo;
information about that company. Information is considered to be &ldquo;material&rdquo; if its disclosure would be reasonably likely
to affect (1) an investor&rsquo;s decision to buy or sell the securities of the company to which the information relates, <FONT STYLE="letter-spacing: -0.25pt">or
(2) the market price of that company&rsquo;s securities. While it is not possible to identify in advance all information that will
be deemed to be material, some examples of such information would include the following: earnings; financial results or projections;
dividend actions; mergers and acquisitions; capital raising and borrowing activities; major dispositions; major new customers,
projects or products; significant advances in product development; new technologies; major personnel changes in management or change
in control; expansion into new markets; unusual gains or losses in major operations; major litigation or legal proceedings; granting
of stock options; and major sales and marketing changes. When doubt exists, the information should be presumed to be material. If
you are unsure whether information of which you are aware is inside information, you should consult with the Company&rsquo;s Chief
Financial Officer. No individuals other than specifically authorized personnel may release material information to the public or
respond to inquiries from the media, analysts or others. If you are contacted by the media or by a research analyst seeking
information about the Company and if you have not been expressly authorized by the Company&rsquo;s Chief Financial Officer to
provide information to the media or to analysts, you should refer the call to the Chief Financial Officer. On occasion, it may be
necessary for legitimate business reasons to disclose inside information to outside persons. Such persons might include investment
bankers, lawyers, auditors or other companies seeking to engage in a potential transaction with the Company. In such circumstances,
the information should not be conveyed until an express understanding has been reached that such information is not to be used for
trading purposes and may not be further disclosed other than for legitimate business reasons. For example, if an employee, an
executive officer or a director of a company knows material non-public financial information, that employee, executive officer or
director is prohibited from buying or selling shares in the company until the information has been disclosed to the public. This is
because the employee, executive officer or director knows information that will probably cause the share price to change, and it
would be unfair for the employee or director to have an advantage (knowledge that the share price will change) that the rest of the
investing public does not have. In fact, it is more than unfair; it is considered to be fraudulent and illegal. Civil and criminal
penalties for this kind of activity are severe.</FONT></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.65pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

<P STYLE="margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">The general rule can be stated as follows: It is a violation
of federal securities laws for any person to buy or sell securities if he or she is in possession of material inside information. Information
is material if there is a substantial likelihood that a reasonable investor would consider it important in making an investment decision.
It is inside information if it has not been publicly disclosed in a manner making it available to investors generally on a broad-based
non-exclusionary basis. Furthermore, it is illegal for any person in possession of material inside information to provide other people
with such information or to recommend that they buy or sell the securities. (This is called &ldquo;<B>tipping</B>&rdquo;). In that case,
they may both be held liable.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">The Securities and Exchange Commission (the &ldquo;<B>SEC</B>&rdquo;),
the stock exchanges and plaintiffs&rsquo; lawyers focus on uncovering insider trading. A breach of the insider trading laws could expose
the insider to criminal fines up to three times the profits earned and imprisonment up to ten years, in addition to civil penalties (up
to three times of the profits earned), and injunctive actions. In addition, punitive damages may be imposed under applicable state laws.
Securities laws also subject controlling persons to civil penalties for illegal insider trading by employees, including employees located
outside the United States. Controlling persons include directors, officers, and supervisors. These persons may be subject to fines up
to the greater of $1,000,000 or three times profit (or loss avoided) by the insider trader.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">Inside information does not belong to the individual directors,
officers or other employees who may handle it or otherwise become knowledgeable about it. It is an asset of the Company. For any person
to use such information for personal benefit or to disclose it to others outside the Company violates the Company&rsquo;s interests. More
particularly, in connection with trading in the Company&rsquo;s securities, it is a fraud against members of the investing public and
against the Company.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">All directors, executive officers and employees of the
Company must observe these policies at all times. Your failure to do so will be grounds for internal disciplinary action, up to and including
termination of your employment or directorship.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-style: italic; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.35pt">B.</TD><TD>Who Does the Policy Apply <FONT STYLE="letter-spacing: -0.25pt">To?</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">The prohibition against trading on inside information
applies to directors, officers and all other employees, and to other people who gain access to that information. The prohibition applies
to both domestic and international employees of the Company and its subsidiaries. Because of their access to confidential information
on a regular basis, Company policy subjects its directors and certain employees (the &ldquo;<B>Window Group</B>&rdquo;) to additional
restrictions on trading in Company securities. The restrictions for the Window Group are discussed in Section F below. In addition, directors
and certain employees with inside knowledge of material information may be subject to ad hoc restrictions on trading from time to time.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-style: italic; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.35pt">C.</TD><TD>Other Companies&rsquo; <FONT STYLE="letter-spacing: -0.1pt">Stock.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">Employees, executive officers and directors who learn
material information about suppliers, customers, or competitors through their work at the Company, should keep it confidential and not
buy or sell stock in such companies until the information becomes public. Employees, executive officers and directors should not give
tips about such <FONT STYLE="letter-spacing: -0.1pt">stock.</FONT></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-style: italic; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.35pt">D.</TD><TD>Hedging and <FONT STYLE="letter-spacing: -0.1pt">Derivatives.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">Employees, executive officers and directors are prohibited
from engaging in any hedging transactions (including transactions involving options, puts, calls, prepaid variable forward contracts,
equity swaps, collars and exchange funds or other derivatives) that are designed to hedge or speculate on any change in the market value
of the Company&rsquo;s equity securities.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">Trading in options or other derivatives is generally highly
speculative and very risky. People who buy options are betting that the stock price will move rapidly. For that reason, when a person
trades in options in his or her employer&rsquo;s stock, it will arouse suspicion in the eyes of the SEC that the person was trading on
the basis of inside information, particularly where the trading occurs before a company announcement or major event. It is difficult for
an employee, executive officer or director to prove that he or she did not know about the announcement or event.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">If the SEC or the NYSE were to notice active options trading
by one or more employees, executive officers or directors of the Company prior to an announcement, they would investigate. Such an investigation
could be embarrassing to the Company (as well as expensive), and could result in severe penalties and expense for the persons involved.
For all of these reasons, the Company prohibits its employees, executive officers and directors from trading in options or other derivatives
involving the Company&rsquo;s stock. This policy does not pertain to employee stock options granted by the Company. Employee stock options
cannot be traded.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-style: italic; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.35pt">E.</TD><TD>Pledging of Securities, Margin <FONT STYLE="letter-spacing: -0.1pt">Accounts.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">Pledged securities may be sold by the pledgee without
the pledgor&rsquo;s consent under certain conditions. For example, securities held in a margin account may be sold by a broker without
the customer&rsquo;s consent if the customer fails to meet a margin call. Because such a sale may occur at a time when an employee, executive
officer or a director has material inside information or is otherwise not permitted to trade in Company securities, the Company prohibits
employees, executive officers and directors from pledging Company securities in any circumstance, including by purchasing Company securities
on margin or holding Company securities in a margin account.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-style: italic; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.3pt">F.</TD><TD>General <FONT STYLE="letter-spacing: -0.1pt">Guidelines.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 15.25pt">The following guidelines should be followed in order to ensure
compliance with applicable antifraud laws and with the Company&rsquo;s <FONT STYLE="letter-spacing: -0.1pt">policies:</FONT></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.55pt 0pt 54.85pt">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Nondisclosure</U>. Material inside information must not be disclosed to anyone, except to persons within the Company whose positions
require them to know it. Tipping refers to the transmission of inside information from an insider to another person. Sometimes this involves
a deliberate conspiracy in which the tipper passes on information in exchange for a portion of the &ldquo;tippee&rsquo;s&rdquo; illegal
trading profits. Even if there is no expectation of profit, however, a tipper can have liability if he or she has reason to know that
the information may be misused. Tipping inside information to another person is like putting your life in that person&rsquo;s hands. So
the safest choice is: Don&rsquo;t tip.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.55pt 0pt 54.85pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.6pt 0pt 54.85pt"></P>

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<P STYLE="margin: 0pt 14.6pt 0pt 54.85pt; font-size: 10pt; text-align: justify; text-indent: 0.25in">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Trading in Company Securities</U>. No employee, executive officer or director should place a purchase or sale order, or recommend that
another person place a purchase or sale order in the Company&rsquo;s securities when he or she has knowledge of material information concerning
the Company that has not been disclosed to the public. This includes orders for purchases and sales of stock and convertible securities,
including engaging in any &ldquo;short sales&rdquo; of the Company&rsquo;s securities. The exercise of employee stock options is not subject
to this policy. However, stock that was acquired upon exercise of a stock option will be treated like any other stock, and may not be
sold by an employee who is in possession of material inside information. Any employee, executive officer or director who possesses material
inside information should wait until the start of the third business day after the information has been publicly released before trading.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.6pt 0pt 54.85pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.6pt 0pt 54.85pt">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Avoid Speculation</U>. Investing in the Company&rsquo;s common stock provides an opportunity to share in the future growth of the Company.
But investment in the Company and sharing in the growth of the Company does not mean short range speculation based on fluctuations in
the market. Such activities put the personal gain of the employee, executive officer or director in conflict with the best interests of
the Company and its stockholders. Although this policy does not mean that employees, executive officers or directors may never sell shares,
the Company encourages employees, executive officers and directors to avoid frequent trading in Company stock. Speculating in Company
stock is not part of the Company culture.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.6pt 0pt 54.85pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.6pt 0pt 54.85pt">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Trading in Other Securities</U>. No employee, executive officer or director should place a purchase or sale order, or recommend that
another person place a purchase or sale order, in the securities of another corporation (such as a supplier, an acquisition target or
a competitor), if the employee, executive officer or director learns in the course of his or her employment confidential information about
the other corporation that is likely to affect the value of those securities. For example, it would be a violation of the securities laws
if an employee, executive officer or director learned through Company sources that the Company intended to purchase assets from a company,
and then placed an order to buy or sell stock in that other company because of the likely increase or decrease in the value of its securities.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.6pt 0pt 54.85pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.6pt 0pt 54.85pt"><FONT STYLE="font-size: 10pt">5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: Sans-Serif; font-size: 9pt; color: Red"><B></B></FONT><FONT STYLE="font-size: 10pt"><U>Restrictions
on the Window Group</U>. The Window Group consists of (i) directors, executive officers and vice presidents of the Company and their assistants
and household members, (ii) subset of employees in the financial reporting, business development or legal groups and (iii) such other
persons as may be designated from time to time and informed of such status by the Company&rsquo;s Chief Financial Officer and general
counsel or an officer with similar duties and responsibilities of the Company (the &ldquo;<B>General Counsel</B>&rdquo;). The Window Group
is subject to the following restrictions on trading in Company <FONT STYLE="letter-spacing: -0.1pt">securities:</FONT></FONT></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.6pt 0pt 54.85pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 58.45pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">trading is permitted from the start of the third business day following the release
of the Company&rsquo;s quarterly and annual earnings until the 16th calendar day of the last month of the then current fiscal quarter
(the &ldquo;<B>Window</B>&rdquo;), subject to the restrictions below;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 58.45pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>all trades are subject to prior <FONT STYLE="letter-spacing: -0.1pt">review;</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 58.45pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">The Window Group must submit a request for approval in a form set forth in Annex
B hereto from the Company&rsquo;s Chief Financial Officer and General Counsel before making any trade in Company Securities; requests
for approval of trades by the Chief Financial Officer and General Counsel should be submitted to the Chief Executive Officer;</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 58.45pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">no trading is permitted outside the Window except for reasons of exceptional personal
hardship and subject to prior review by the Chief Financial Officer and General Counsel; provided that, if one of these individuals wishes
to trade outside the Window, it shall be subject to prior review by the other; and</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 58.45pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>individuals in the Window Group are also subject to the general restrictions on all <FONT STYLE="letter-spacing: -0.1pt">employees.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">Note that at times Chief Financial Officer and the General
Counsel may determine that no trades may occur even during the Window when clearance is requested. No reasons may be provided and the
closing of the Window itself may constitute material inside information that should not be communicated.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.55pt 0pt 15.25pt">The foregoing Window Group restrictions do not apply
to transactions pursuant to written plans for trading securities that comply with Rule 10b5-1 under the Exchange Act (&ldquo;<B>10b5-1
Plans</B>&rdquo;) described in <U>Annex A</U> hereto. However, Window Group members may not enter into, amend or terminate a 10b5-1 Plan
relating to Company securities without the prior approval of Chief Financial Officer and the General Counsel, which will only be given
during a Window period.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.55pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">The Company from time to time may also impose an <I>ad
hoc </I>trading freeze on all officers, directors, and other members of the Window Group due to significant unannounced corporate developments.
These trading freezes may vary in length.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">Executive officers, directors or any other member of the
Window Group must promptly report to the Chief Financial Officer and General Counsel any transaction in any of the Company&rsquo;s securities
by his or her or any of their respective assistants or family members other than transactions made pursuant to an approved 10b5-1 Plan
(as defined below).</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt"><B><I>IN SUMMARY, EVERY EMPLOYEE OF THE COMPANY IS SUBJECT
TO TRADING RESTRICTIONS WHEN IN POSSESSION OF INSIDE INFORMATION REGARDING THE COMPANY. IN ADDITION, OFFICERS, DIRECTORS, AND OTHER MEMBERS
OF THE WINDOW GROUP ARE SUBJECT TO PARAGRAPH 5 ABOVE RESTRICTING THEIR TRADING TO WINDOW PERIODS AND REQUIRING PRE-CLEARANCE.</I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt"><B><I>YOU MUST PROMPTLY REPORT TO THE CHIEF FINANCIAL
OFFICER AND THE GENERAL COUNSEL ANY TRADING IN THE COMPANY&rsquo;S SECURITIES BY ANYONE OR DISCLOSURE OF INSIDE INFORMATION BY COMPANY
PERSONNEL THAT YOU HAVE REASON TO BELIEVE MAY VIOLATE THIS POLICY OR THE SECURITIES LAWS OF THE UNITED STATES.</I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-style: italic; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.35pt">G.</TD><TD>Applicability of U.S. Securities Laws to International <FONT STYLE="letter-spacing: -0.1pt">Transactions.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">All employees of the Company&rsquo; and its subsidiaries
are subject to the restrictions on trading in Company securities and the securities of other companies. The U.S. securities laws may be
applicable to the securities of the Company&rsquo;s subsidiaries or affiliates, even if they are located outside the United States. Transactions
involving securities of Hong Kong subsidiaries or affiliates should be carefully reviewed by counsel for compliance not only with applicable
Hong Kong law but also for possible application of U.S. securities laws.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

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    <!-- Field: /Page -->

<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 15pt">III.</TD><TD>OTHER LIMITATIONS ON SECURITIES <FONT STYLE="letter-spacing: -0.1pt">TRANSACTIONS</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B></B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-style: italic; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.35pt">A.</TD><TD>Public Resales &ndash; Rule <FONT STYLE="letter-spacing: -0.2pt">144.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">The U.S. Securities Act (the &ldquo;<B>Securities Act</B>&rdquo;)
requires every person who offers or sells a security to register such transaction with the SEC unless an exemption from registration is
available. Rule 144 under the Securities Act is the exemption typically relied upon for (i) public resales by any person of &ldquo;restricted
securities&rdquo; (<I>i.e.</I>, unregistered securities acquired in a private offering or sale) and (ii) public resales by directors,
officers and other control persons of a company (known as &ldquo;<B>affiliates</B>&rdquo;) of any of the Company&rsquo;s securities, whether
restricted or unrestricted.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">The exemption in Rule 144 may only be relied upon if certain
conditions are met. These conditions vary based upon whether the Company has been subject to the SEC&rsquo;s reporting requirements for
90 days (and is therefore a &ldquo;reporting company&rdquo; for purposes of the rule) and whether the person seeking to sell the securities
is an affiliate or <FONT STYLE="letter-spacing: -0.2pt">not.</FONT></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0pt 14.6pt 0pt 44.05pt">1.&nbsp; <U>Holding Period</U>. Restricted
securities issued by a reporting company (i.e., a company that has been subject to the SEC&rsquo;s reporting requirements for at least
90 days) must be held and fully paid for a period of six months prior to their sale. Restricted securities issued by a non-reporting company
are subject to a one-year holding period. The holding period requirement does not apply to securities held by affiliates that were acquired
either in the open market or in a public offering of securities registered under the Securities Act. Generally, if the seller acquired
the securities from someone other than the Company or an affiliate of the Company, the holding period of the person from whom the seller
acquired such securities can be &ldquo;tacked&rdquo; to the seller&rsquo;s holding period in determining if the holding period has been
satisfied.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0pt 14.6pt 0pt 44.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0pt 14.6pt 0pt 44.05pt">2.&nbsp; <U>Current Public Information</U>.
Current information about the Company must be publicly available before the sale can be made. The Company&rsquo;s periodic reports filed
with the SEC ordinarily satisfy this requirement. If the seller is not an affiliate of the Company issuing the securities (and has not
been an affiliate for at least three months) and one year has passed since the securities were acquired from the issuer or an affiliate
of the issuer (whichever is later), the seller can sell the securities without regard to the current public information requirement.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0pt 14.6pt 0pt 44.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0pt 0 0pt 44.05pt">Rule 144 also imposes the following additional conditions on
sales by persons who are &ldquo;affiliates.&rdquo; A person or entity is considered an &ldquo;affiliate,&rdquo; and therefore subject
to these additional conditions, if it is currently an affiliate or has been an affiliate within the previous three months:</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0pt 0 0pt 44.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0pt 14.6pt 0pt 44.05pt">3.&nbsp; <U>Volume Limitations</U>.
The amount of debt securities which can be sold by an affiliate during any three-month period cannot exceed 10% of a tranche (or class
when the securities are non-participatory preferred stock), together with all sales of securities of the same tranche sold for the account
of the affiliate. The amount of equity securities that can be sold by an affiliate during any three-month period cannot exceed the greater
of (i) one percent of the outstanding shares of the class or (ii) the average weekly reported trading volume for shares of the class during
the four calendar weeks preceding the time the order to sell is received by the broker or executed directly with a market maker.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.4in; margin: 0pt 14.6pt 0pt 44.05pt"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0pt 14.6pt 0pt 44.05pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
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<P STYLE="margin: 0pt 14.6pt 0pt 44.05pt; font-size: 10pt; text-indent: 0.4in">4.&nbsp;&nbsp; <U>Manner of Sale</U>. Equity securities
held by affiliates must be sold in unsolicited brokers&rsquo; transactions, directly to a market-maker or in riskless principal transactions.</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0pt 14.6pt 0pt 44.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0pt 14.6pt 0pt 44.05pt">5.&nbsp; <U>Notice of Sale</U>. An affiliate seller must
file a notice of the proposed sale with the SEC at the time the order to sell is placed with the broker, unless the amount to be sold
neither exceeds 5,000 shares nor involves sale proceeds greater than $50,000. See &ldquo;Filing Requirements&rdquo;.</P>

<P STYLE="font-size: 10pt; text-indent: 0.4in; margin: 0pt 14.6pt 0pt 44.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt"><I>Bona fide </I>gifts are not deemed to involve sales
of shares for purposes of Rule 144, so they can be made at any time without limitation on the amount of the gift. Donees who receive restricted
securities from an affiliate generally will be subject to the same restrictions under Rule 144 that would have applied to the donor, depending
on the <FONT STYLE="letter-spacing: -0.1pt">circumstances.</FONT></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-style: italic; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.35pt">B.</TD><TD>Private <FONT STYLE="letter-spacing: -0.1pt">Resales.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">Directors and officers also may sell securities in a private
transaction without registration. Although there is no statutory provision or SEC rule expressly dealing with private sales, the general
view is that such sales can safely be made by affiliates if the party acquiring the securities understands he is acquiring restricted
securities that must be held for at least six months (if issued by a reporting company that meets the current public information requirements)
or one-year (if issued by a non-reporting company) before the securities will be eligible for resale to the public under Rule 144. Private
resales raise certain documentation and other issues and must be reviewed in advance by the Company&rsquo;s General Counsel.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-style: italic; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.35pt">C.</TD><TD>Restrictions on Purchases of Company <FONT STYLE="letter-spacing: -0.1pt">Securities.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">In order to prevent market manipulation, the SEC adopted
Regulation M under the U.S. Exchange Act. Regulation M generally restricts the Company or any of its affiliates from buying Company stock,
including as part of a share buyback program, in the open market during certain periods while a distribution, such as a public offering,
is taking place. You should consult with the Company&rsquo;s General Counsel, if you desire to make purchases of Company stock during
any period that the Company is making conducting an offering or buying shares from the public.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; font-style: italic; font-weight: bold; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.35pt">D.</TD><TD>Filing <FONT STYLE="letter-spacing: -0.1pt">Requirements.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.6pt 0pt 54.85pt">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Schedule 13D and 13G</U>. Section 13(d) of the Exchange Act requires the filing of a statement on Schedule 13D (or on Schedule 13G,
in certain limited circumstances) by any person or group which acquires beneficial ownership of more than five percent of a class of equity
securities registered under the Exchange Act. The threshold for reporting is met if the stock owned, when coupled with the amount of stock
subject to options exercisable within 60 days, exceeds the five percent limit.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.6pt 0pt 54.85pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 54.85pt">A report on Schedule 13D is required to be filed with
the SEC and submitted to the Company within ten days after the reporting threshold is reached. If a material change occurs in the facts
set forth in the Schedule 13D, such as an increase or decrease of one percent or more in the percentage of stock beneficially owned, an
amendment disclosing the change must be filed promptly. A decrease in beneficial ownership to less than five percent is per se material
and must be reported.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 54.85pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 54.85pt">A limited category of persons (such as banks, broker-dealers
and insurance companies) may file on Schedule 13G, which is a much abbreviated version of Schedule 13D, as long as the securities were
acquired in the ordinary course of business and not with the purpose or effect of changing or influencing the control of the issuer. A
report on Schedule 13G is required to be filed with the SEC and submitted to the Company within 45 days after the end of the calendar
year in which the reporting threshold is reached.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 54.85pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 182.7pt 0pt 183.25pt"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 54.85pt"></P>

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<P STYLE="margin: 0pt 14.6pt 0pt 54.85pt; font-size: 10pt; text-align: justify">A person is deemed the beneficial owner of securities
for purposes of Section 13(d) if such person has or shares voting power (<I>i.e.</I>, the power to vote or direct the voting of the securities)
or dispositive power (<I>i.e.</I>, the power to sell or direct the sale of the securities). A person filing a Schedule 13D or 13G may
disclaim beneficial ownership of any securities attributed to him or her if he or she believes there is a reasonable basis for doing so.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 54.85pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.6pt 0pt 54.85pt">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<U>Form 144</U>. As described above under the discussion of Rule 144, an affiliate seller relying on Rule 144 must file a notice of proposed
sale with the SEC at the time the order to sell is placed with the broker unless the amount to be sold during any three-month period neither
exceeds 5,000 shares nor involves sale proceeds greater than $50,000.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.25in; margin: 0pt 14.6pt 0pt 54.85pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; font-weight: bold; text-align: center; margin: 0pt 182.7pt 0pt 183.25pt"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; font-weight: bold; text-align: center"><U>Annex <FONT STYLE="letter-spacing: -0.5pt">A</FONT></U></P>

<P STYLE="font-size: 10pt; font-weight: bold; text-align: center; margin: 0pt 182.7pt 0pt 183.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 15.25pt"><B><I>Overview of 10b5-1 <FONT STYLE="letter-spacing: -0.1pt">Plans</FONT></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">Under Rule 10b5-1, large stockholders, directors, officers
and other insiders who regularly possess material nonpublic information (MNPI) but who nonetheless wish to buy or sell stock may establish
an affirmative defense to an illegal insider trading charge by adopting a written plan to buy or sell at a time when they are not in possession
of MNPI. A 10b5-1 plan typically takes the form of a contract between the insider and his or her broker.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">The plan must be entered into at a time when the insider
has no MNPI about the company or its securities (even if no trades will occur until after the release of the MNPI). The plan must:</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 7.95pt">1.</TD><TD>specify the amount, price (which may include a limit price) and specific dates of purchases or sales; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 7.95pt">2.</TD><TD>include a formula or similar method for determining amount, price and date; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15.25pt; text-align: right"></TD><TD STYLE="width: 7.95pt">3.</TD><TD STYLE="text-align: justify">give the broker the exclusive right to determine whether, how and when to make purchases
and sales, as long as the broker does so without being aware of MNPI at the time the trades are made.</TD>
</TR></TABLE>

<P STYLE="font-size: 10pt; text-indent: 0in; margin: 0pt 14.6pt 0pt 15.25pt"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">Under the first two alternatives, the 10b5-1 plan cannot
give the broker any discretion as to trade dates. As a result, a plan that requests the broker to sell 1,000 shares per week would have
to meet the requirements under the third alternative. On the other hand, under the second alternative, the date may be specified by indicating
that trades should be made on any date on which the limit price is hit. The affirmative defense is only available if the trade is in fact
made pursuant to the preset terms of the10b5-1 plan (unless the terms are revised at a time when the insider is not aware of any MNPI
and could therefore enter into a new plan). Trades are deemed not to have been made pursuant to the plan if the insider later enters into
or alters a corresponding or hedging transaction or position with respect to the securities covered by the plan (although hedging transactions
could be part of the plan itself).</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 15.25pt"><B><I>Guidelines for 10b5-1 <FONT STYLE="letter-spacing: -0.1pt">Plans</FONT></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I></I></B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt"><B><I>When can a plan be adopted or amended? </I></B>Because
Rule 10b5-1 prohibits an insider from adopting or amending a plan while in possession of MNPI, allegations of insider trading despite
the existence of a 10b5-1 plan are likely to focus on what was known at the time of plan adoption or amendment. It is recommended that
companies permit an executive to adopt or amend a 10b5-1 plan only when the executive can otherwise buy or sell securities under the company&rsquo;s
insider trading policy, such as during an open window immediately after the announcement of quarterly earnings.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt"><B><I>Should a plan impose a waiting period before trading
can begin? </I></B>Because an insider cannot have MNPI when a plan is adopted or amended, Rule 10b5-1 does not require the plan to include
a waiting period before trading can begin. And importantly, including a waiting period (even a lengthy delay) will not correct the fatal
flaw of adopting or amending a plan while in possession of MNPI. Many companies, however, require 10b5-1 plans to include a waiting period
as a matter of risk management, in order to decrease the likelihood of the scrutiny that can occur when an executive&rsquo;s trading activity
suddenly commences before material news is announced. Practice varies as to length (anywhere from 10 days to the next open window), although
the rationale for including a waiting period is usually stronger when the period is long enough to be able to say that any information
currently in the insider&rsquo;s possession should either be stale or public by the time trading commences. This has no bearing on the
effectiveness of a 10b5-1 plan, but a longer delay can, as a matter of optics, help an insider demonstrate that he or she was not motivated
to make trades by nonpublic information available at the time of plan adoption or amendment.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.55pt 0pt 15.25pt"><B><I>Should adoption of a plan be announced publicly?
</I></B>Generally speaking, there is no requirement to publicly disclose the adoption, amendment or termination of a 10b5-1 plan, although
in some cases public announcement may be advisable due to the identity of the insider, the magnitude of the plan, or other special factors.
That said, announcing the adoption of a 10b5-1 plan may be a useful way to head off future public relations issues, since announcing a
plan&rsquo;s adoption prepares the market and should help investors understand the reasons for insider sales when trades are later reported.
If a company decides to announce the adoption of a 10b5-1 plan, we do not generally recommend disclosing plan details, other than, perhaps,
the aggregate number of shares involved; this is to diminish the ability of market professionals to front- run the insider&rsquo;s transactions.
It is unusual to announce the suspension or termination of a plan.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.55pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt"><B><I>What else should we consider when amending or modifying
a plan? </I></B>As noted above, an insider may only modify or amend a 10b5-1 plan when he or she is not in possession of MNPI. Even if
an insider is not in possession of MNPI at the time of amendment, a pattern of amending or modifying one&rsquo;s plan raises the question
of whether the insider is using the plan as a legitimate tool to diversify his or her risk exposure and monetize assets, or as a way to
opportunistically step in and out of the market. Because Rule 10b5-1 provides an affirmative defense but not a safe harbor, insiders and
their companies should be aware that the effectiveness of the affirmative defense could be diminished by a pattern of plan amendments
and modifications.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt"><B><I>Can a plan be terminated or suspended? </I></B>Unlike
amending a plan, a 10b5-1 plan may legally be terminated before its predetermined end date even though the insider is in possession of
MNPI (although some brokers&rsquo; forms prohibit this as a contractual matter). Because plan sales shortly before the announcement of
bad news can generate unwanted attention, an insider may decide to terminate a plan in the face of an impending negative announcement,
even though as a technical matter the affirmative defense would be expected to cover the sales. On the other hand, terminating a selling
plan before an impending positive announcement may raise the suspicion that the insider is using Rule 10b5-1 as a way to opportunistically
time the market, thereby risking the likelihood that his or her future use of the affirmative defense will be <FONT STYLE="letter-spacing: -0.1pt">successful.</FONT></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">It is generally suggested that plan terminations initiated
by an insider take place during an open window, absent special circumstances and approval by the general counsel. It may also make sense
for the general counsel to have the ability, but not the responsibility, to terminate the plan. Plans should also allow for mandatory
suspension if legally required, for example due to Regulation M or tax reasons.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt"><B><I>How long should a plan last? </I></B>In order to
minimize the need for early termination, the term of the plan should be carefully weighed at the outset. An optimal plan term will be
long enough to distance the insider, and any current knowledge that he or she may have, from a particular trade but short enough that
it will not require termination should the insider&rsquo;s financial planning strategies change. A short &ldquo;one-off&rdquo; 10b5-1
plan can appear to be timed to take advantage of MNPI. On the other hand, the longer the plan term, the greater the likelihood that it
will need to be modified or terminated. Most plans tend to have a term of six months to two years.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt"><B></B></P>

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<P STYLE="margin: 0pt 14.6pt 0pt 15.25pt; font-size: 10pt; text-align: justify"><B><I>Should the company pre-clear or review an executive&rsquo;s
plan? </I></B>It is generally recommended that the company pre-clear or review a proposed 10b5-1 plan, which may provide assurance that
the plan complies with best practices. Certain companies disallow the third type of plan (one that gives the broker the right to determine
whether, how and when to make purchases) in order to avoid the evidentiary difficulty associated with proving that the executive did not
communicate with the broker with respect to trades under the plan. While this is not required, this is a prudent option to consider.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">In addition to requiring a 10b-5 plan to be pre-approved
by the Company, other limits that are sometimes considered are whether to set a maximum percentage of holdings that can be subject to
a 10b5-1 plan, and rules for setting price floors.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="margin: 0pt 0"></P>

<P STYLE="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><B><U>Annex B</U></B></P>

<P STYLE="margin: 0pt 272.45pt 0pt 15.25pt; font-size: 10pt; text-indent: 258.2pt">&nbsp;</P>

<P STYLE="margin: 0pt 14.6pt 0pt 15.25pt; font-size: 10pt; text-align: justify"><B>Request for Approval to Trade in
the Securities of Bluemount Holdings Limited</B></P>

<P STYLE="font-size: 10pt; text-indent: 258.2pt; margin: 0pt 272.45pt 0pt 15.25pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">To: Chief Financial Officer / General <FONT STYLE="letter-spacing: -0.1pt">Counsel</FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">From: ________________________________</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">Print <FONT STYLE="letter-spacing: -0.2pt">Name</FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 19.2pt 0pt 32.05pt">I hereby request approval for myself (or a member of my
immediate family or household or a family member whose transactions regarding securities of Bluemount Holdings Limited are directed by
me or are subject to my influence or control) to execute the following transaction relating to the securities of Bluemount Holdings Limited.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 19.2pt 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">Type of transaction (check <FONT STYLE="letter-spacing: -0.1pt">one):</FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 75.25pt"></TD><TD STYLE="width: 9.05pt">&#9744;</TD><TD><FONT STYLE="letter-spacing: -0.1pt">PURCHASE</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 75.25pt"></TD><TD STYLE="width: 9.05pt">&#9744;</TD><TD><FONT STYLE="letter-spacing: -0.2pt">SALE</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 75.25pt"></TD><TD STYLE="width: 9.05pt">&#9744;</TD><TD>EXERCISE OPTION (AND SELL <FONT STYLE="letter-spacing: -0.1pt">SHARES)</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 75.25pt"></TD><TD STYLE="width: 9.05pt">&#9744;</TD><TD><FONT STYLE="letter-spacing: -0.1pt">OTHER</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">Securities involved in transaction: ______________________________</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">Number of securities:  ________________________________________ </P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">Other (please explain):  _______________________________________</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">Name of beneficial owner if other than yourself:  ____________________</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">Relationship of beneficial owner to yourself:  ______________________</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">Signature: ________________________Date:  ________________</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 29.65pt"><B>This Authorization is valid until the earlier of thirty (30) calendar days after
the date of this Approval or until the commencement of a &ldquo;blackout&rdquo; <FONT STYLE="letter-spacing: -0.1pt">period.</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 29.65pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">Approved by: ________________________</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">Name: ________________________</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">Date: ________________________Time: _______________</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 32.05pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

<P STYLE="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">12</P>

<P STYLE="border-bottom: Black 4pt solid; margin: 0pt 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-12.1
<SEQUENCE>9
<FILENAME>exh_121.htm
<DESCRIPTION>EXHIBIT 12.1
<TEXT>
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<P STYLE="font-size: 10pt; text-align: right; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><B>Exhibit <FONT STYLE="letter-spacing: -0.2pt">12.1</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; line-height: 103%; text-align: center; margin: 0pt 199.7pt 0pt 200.4pt"><B>Certification of Principal Executive
Officer</B></P>

<P STYLE="margin: 0pt 199.7pt 0pt 200.4pt; font-size: 10pt; line-height: 103%; text-align: center"><B>Pursuant to Exchange Act Rule 13a-14(a)/15d-14(a)</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 182.7pt 0pt 183.25pt"><B>Under the Securities Exchange Act of 1934, as <FONT STYLE="letter-spacing: -0.1pt">Amended</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0 0pt 0.55pt"><B>as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act
of <FONT STYLE="letter-spacing: -0.2pt">2002</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt">I, Chan Wan Shan Sandra, certify <FONT STYLE="letter-spacing: -0.1pt">that:</FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 17.05pt">1.</TD><TD>I have reviewed this Annual Report on Form 20-F for the fiscal year ended March 31, 2026 of Bluemount Holdings <FONT STYLE="letter-spacing: -0.1pt">Limited;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 17.05pt">2.</TD><TD STYLE="padding-right: 14.6pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit
to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 17.05pt">3.</TD><TD STYLE="padding-right: 14.6pt">Based on my knowledge, the financial statements, and other financial information included in this report,
fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for,
the periods presented in this report;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 17.05pt">4.</TD><TD STYLE="padding-right: 14.6pt">The registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controls over financial reporting
(as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 32.3pt"></TD><TD STYLE="width: 11.65pt">a.</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Designed such disclosure controls and procedures, or caused such disclosure controls
and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 32.3pt"></TD><TD STYLE="width: 11.6pt">b.</TD><TD>[paragraph omitted in accordance with Exchange Act Rule 13a-<FONT STYLE="letter-spacing: -0.1pt">14(a)];</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 32.3pt"></TD><TD STYLE="width: 11.65pt">c.</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures
and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period
covered by this report based on such evaluation; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 32.3pt"></TD><TD STYLE="width: 11.65pt">d.</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Disclosed in this report any change in the registrant&rsquo;s internal control
over financial reporting that occurred during the registrant&rsquo;s fourth fiscal quarter that has materially affected, or is reasonably
likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 17.05pt">5.</TD><TD STYLE="padding-right: 14.6pt">The registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation
of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board
of directors (or persons performing the equivalent functions):</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 32.3pt"></TD><TD STYLE="width: 11.65pt">a.</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">All significant deficiencies and material weaknesses in the design or operation
of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record,
process, summarize and report financial information; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 32.3pt"></TD><TD STYLE="width: 11.65pt">b.</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Any fraud, whether or not material, that involves management or other employees
who have a significant role in the registrant&rsquo;s internal control over financial <FONT STYLE="letter-spacing: -0.1pt">reporting.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt">Date: June 29, 2026</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">By: /s/ Chan Wan Shan Sandra</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">Name:Chan Wan Shan Sandra</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">Title:Chief Executive Officer</P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.2
<SEQUENCE>10
<FILENAME>exh_122.htm
<DESCRIPTION>EXHIBIT 12.2
<TEXT>
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<P STYLE="font-size: 10pt; text-align: right; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><B>Exhibit <FONT STYLE="letter-spacing: -0.2pt">12.2</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; line-height: 103%; text-align: center; margin: 0pt 199.7pt 0pt 200.4pt"><B>Certification of Principal Financial
Officer</B></P>

<P STYLE="margin: 0pt 199.7pt 0pt 200.4pt; font-size: 10pt; line-height: 103%; text-align: center"><B>Pursuant to Exchange Act Rule 13a-14(a)/15d-14(a)</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 182.7pt 0pt 183.25pt"><B>Under the Securities Exchange Act of 1934, as <FONT STYLE="letter-spacing: -0.1pt">Amended</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0 0pt 0.55pt"><B>as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act
of <FONT STYLE="letter-spacing: -0.2pt">2002</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt">I, Lui Tung Mui, certify <FONT STYLE="letter-spacing: -0.1pt">that:</FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 17.05pt">1.</TD><TD>I have reviewed this Annual Report on Form 20-F for the fiscal year ended March 31, 2026 of Bluemount Holdings <FONT STYLE="letter-spacing: -0.1pt">Limited;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 17.05pt">2.</TD><TD STYLE="padding-right: 14.6pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit
to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 17.05pt">3.</TD><TD STYLE="padding-right: 14.6pt">Based on my knowledge, the financial statements, and other financial information included in this report,
fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for,
the periods presented in this report;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 17.05pt">4.</TD><TD STYLE="padding-right: 14.6pt">The registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controls over financial reporting
(as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 32.3pt"></TD><TD STYLE="width: 11.65pt">a.</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Designed such disclosure controls and procedures, or caused such disclosure controls
and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 32.3pt"></TD><TD STYLE="width: 11.6pt">b.</TD><TD>[paragraph omitted in accordance with Exchange Act Rule 13a-<FONT STYLE="letter-spacing: -0.1pt">14(a)];</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 32.3pt"></TD><TD STYLE="width: 11.65pt">c.</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures
and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period
covered by this report based on such evaluation; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 32.3pt"></TD><TD STYLE="width: 11.65pt">d.</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Disclosed in this report any change in the registrant&rsquo;s internal control
over financial reporting that occurred during the registrant&rsquo;s fourth fiscal quarter that has materially affected, or is reasonably
likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 17.05pt">5.</TD><TD STYLE="padding-right: 14.6pt">The registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation
of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board
of directors (or persons performing the equivalent functions):</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 32.3pt"></TD><TD STYLE="width: 11.65pt">a.</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">All significant deficiencies and material weaknesses in the design or operation
of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record,
process, summarize and report financial information; and</TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 32.3pt"></TD><TD STYLE="width: 11.65pt">b.</TD><TD STYLE="text-align: justify; padding-right: 14.6pt">Any fraud, whether or not material, that involves management or other employees
who have a significant role in the registrant&rsquo;s internal control over financial <FONT STYLE="letter-spacing: -0.1pt">reporting.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt">Date: June 29, 2026</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; line-height: 103%; margin: 0pt 0pt 0pt 15.25pt">By: /s/ Lui Tung Mui</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">Name:Lui Tung Mui</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">Title:Chief Financial
Officer</P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.1
<SEQUENCE>11
<FILENAME>exh_131.htm
<DESCRIPTION>EXHIBIT 13.1
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<P STYLE="font-size: 10pt; text-align: right; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><B>Exhibit <FONT STYLE="letter-spacing: -0.2pt">13.1</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; line-height: 103%; text-align: center; margin: 0pt 199.7pt 0pt 200.4pt"><B>Certification of the Principal Executive
Officer <BR>
Pursuant to 18 U.S.C. Section 1350</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0 0pt 0.55pt"><B>as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act
of <FONT STYLE="letter-spacing: -0.2pt">2002</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; line-height: 103%; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">I, Chan Wan Shan Sandra certify pursuant
to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Annual Report on Form 20-F of
Bluemount Holdings Limited for the fiscal year ended March 31, 2026, fully complies with the requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934 and that information contained in such Annual Report on Form 20-F fairly presents, in all material
respects, the financial condition and results of operations of Bluemount Holdings Limited.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 15.25pt">Date: June 29, 2026</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; line-height: 103%; margin: 0pt 0pt 0pt 15.25pt">By: /s/ Chan Wan Shan Sandra</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">Name:Chan Wan Shan Sandra</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">Title:Chief Executive Officer</P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.2
<SEQUENCE>12
<FILENAME>exh_132.htm
<DESCRIPTION>EXHIBIT 13.2
<TEXT>
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<P STYLE="font-size: 10pt; text-align: right; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><B>Exhibit <FONT STYLE="letter-spacing: -0.2pt">13.2</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; line-height: 103%; text-align: center; margin: 0pt 199.7pt 0pt 200.4pt"><B>Certification of the Principal Financial
Officer <BR>
Pursuant to 18 U.S.C. Section 1350</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0 0pt 0.55pt"><B>as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act
of <FONT STYLE="letter-spacing: -0.2pt">2002</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; line-height: 103%; text-align: justify; margin: 0pt 14.6pt 0pt 15.25pt">I, Lui Tung Mui certify pursuant to
18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Annual Report on Form 20-F of Bluemount
Holdings Limited for the fiscal year ended March 31, 2026, fully complies with the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934 and that information contained in such Annual Report on Form 20-F fairly presents, in all material respects, the
financial condition and results of operations of Bluemount Holdings Limited.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 15.25pt">Date: June 29, 2026</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; line-height: 103%; margin: 0pt 0pt 0pt 15.25pt">By: /s/ Lui Tung Mui</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">Name:Lui Tung Mui</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">Title:Chief Financial
Officer</P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>13
<FILENAME>exh_211.htm
<DESCRIPTION>EXHIBIT 21.1
<TEXT>
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<P STYLE="text-align: right; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Exhibit <FONT STYLE="letter-spacing: -0.2pt">21.1</FONT></B></FONT></P>



<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B><U>List of <FONT STYLE="letter-spacing: -0.1pt">Subsidiaries</FONT></U></B> </P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="border-bottom: Black 1pt solid; width: 50%"><FONT STYLE="font-size: 10pt; letter-spacing: -0.1pt"><B>Subsidiary</B></FONT></TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 50%">  <FONT STYLE="font-size: 10pt"><B>Place of <FONT STYLE="letter-spacing: -0.1pt">Incorporation</FONT></B></FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>Bluemount Financial Group Limited </TD>
  <TD>Hong Kong</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>Bluemount Securities Limited</TD>
  <TD>Hong Kong</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD> Bluemount Asset Management Limited</TD>
  <TD>Hong Kong</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD> Bluemount Commodities Limited</TD>
  <TD>Hong Kong</TD></TR>
</TABLE>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-97.1
<SEQUENCE>14
<FILENAME>exh_971.htm
<DESCRIPTION>EXHIBIT 97.1
<TEXT>
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<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 14.6pt 0pt 0"><B>Exhibit <FONT STYLE="letter-spacing: -0.2pt">97.1</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 182.7pt 0pt 183.25pt"><B>BLUEMOUNT HOLDINGS LIMITED (the <FONT STYLE="letter-spacing: -0.1pt">&ldquo;Company&quot;)</FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 182.7pt 0pt 183.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B>CLAWBACK POLICY</B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>Introduction</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">The Board of Directors of the Company (the &quot;<B>Board</B>&quot;)
believes that it is in the best interests of the Company and its shareholders to create and maintain a culture that emphasizes integrity
and accountability and that reinforces the Company's pay-for-performance compensation philosophy. The Board has therefore adopted this
policy which provides for the recoupment of certain executive compensation in the event of an accounting restatement resulting from material
noncompliance with financial reporting requirements under the federal securities laws (the &quot;<B>Policy</B>&quot;). This Policy is
designed to comply with Section 10D of the Securities Exchange Act of 1934 (the &quot;<B>Exchange Act</B>&quot;).</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>Administration</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">This Policy shall be administered by the Board or, if so
designated by the Board, the Compensation Committee, in which case references herein to the Board shall be deemed references to the Compensation
Committee. Any determinations made by the Board shall be final and binding on all affected individuals.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><B><U>Covered <FONT STYLE="letter-spacing: -0.1pt">Executives</FONT></U></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">This Policy applies to the Company's current and former
executive officers, as determined by the Board in accordance with Section 10D of the Exchange Act and the listing standards of the national
securities exchange on which the Company's securities are listed, and such other senior executives and employees who may from time to
time be deemed subject to the Policy by the Board (&quot;<B>Covered Executives</B>&quot;).</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><B><U>Recoupment; Accounting <FONT STYLE="letter-spacing: -0.1pt">Restatement</FONT></U></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">In the event the Company is required to prepare an accounting
restatement of its financial statements due to the Company's material noncompliance with any financial reporting requirement under the
securities laws, the Board will require reimbursement or forfeiture of any excess Incentive Compensation received by any Covered Executive
during the three completed fiscal years immediately preceding the date on which the Company is required to prepare an accounting restatement.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><B><U>Incentive <FONT STYLE="letter-spacing: -0.1pt">Compensation</FONT></U></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">For purposes of this Policy, Incentive Compensation means
any of the following; provided that, such compensation is granted, earned, or vested based wholly or in part on the attainment of a financial
reporting measure:</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Annual bonuses and other short- and long-term cash <FONT STYLE="letter-spacing: -0.1pt">incentives.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Stock <FONT STYLE="letter-spacing: -0.1pt">options.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Stock appreciation <FONT STYLE="letter-spacing: -0.1pt">rights.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Restricted <FONT STYLE="letter-spacing: -0.1pt">stock.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Restricted stock <FONT STYLE="letter-spacing: -0.1pt">units.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Performance <FONT STYLE="letter-spacing: -0.1pt">shares.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Performance <FONT STYLE="letter-spacing: -0.1pt">units.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 182.7pt 0pt 183.25pt">&nbsp;</P>
<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 4pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->


<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt">Financial reporting measures include, without <FONT STYLE="letter-spacing: -0.1pt">limitation:</FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Company stock <FONT STYLE="letter-spacing: -0.1pt">price.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Total shareholder <FONT STYLE="letter-spacing: -0.1pt">return.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD><FONT STYLE="letter-spacing: -0.1pt">Revenues.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Net <FONT STYLE="letter-spacing: -0.1pt">income.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Earnings before interest, taxes, depreciation, and amortization <FONT STYLE="letter-spacing: -0.1pt">(EBITDA).</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Funds from <FONT STYLE="letter-spacing: -0.1pt">operations.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Liquidity measures such as working capital or operating cash <FONT STYLE="letter-spacing: -0.1pt">flow.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Return measures such as return on invested capital or return on <FONT STYLE="letter-spacing: -0.1pt">assets.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 29.65pt"></TD><TD STYLE="width: 14.4pt">&bull;</TD><TD>Earnings measures such as earnings per <FONT STYLE="letter-spacing: -0.1pt">share.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><B><U>Excess Incentive Compensation: Amount Sub</U>j<U>ect to <FONT STYLE="letter-spacing: -0.1pt">Recovery</FONT></U></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">The amount to be recovered will be the excess of the Incentive
Compensation paid to the Covered Executive based on the erroneous data over the Incentive Compensation that would have been paid to the
Covered Executive had it been based on the restated results, as determined by the Board.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">If the Board cannot determine the amount of excess Incentive
Compensation received by the Covered Executive directly from the information in the accounting restatement, then it will make its determination
based on a reasonable estimate of the effect of the accounting restatement.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><B><U>Method of <FONT STYLE="letter-spacing: -0.1pt">Recoupment</FONT></U></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt">The Board will determine, in its sole discretion, the method for recouping Incentive
Compensation hereunder which may include, without <FONT STYLE="letter-spacing: -0.1pt">limitation:</FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 16pt">(a)</TD><TD>requiring reimbursement of cash Incentive Compensation previously <FONT STYLE="letter-spacing: -0.1pt">paid;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 16pt">(b)</TD><TD>seeking recovery of any gain realized on the vesting, exercise, settlement, sale, transfer, or other disposition of any equity-based
<FONT STYLE="letter-spacing: -0.1pt">awards;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 16pt">(c)</TD><TD>offsetting the recouped amount from any compensation otherwise owed by the Company to the Covered <FONT STYLE="letter-spacing: -0.1pt">Executive;</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 16pt">(d)</TD><TD>cancelling outstanding vested or unvested equity awards; <FONT STYLE="letter-spacing: -0.1pt">and/or</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 15.25pt"></TD><TD STYLE="width: 16pt">(e)</TD><TD>taking any other remedial and recovery action permitted by law, as determined by the <FONT STYLE="letter-spacing: -0.1pt">Board.</FONT></TD></TR></TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><B><U>No <FONT STYLE="letter-spacing: -0.1pt">Indemnification</FONT></U></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt">The Company shall not indemnify any Covered Executives against the loss of any incorrectly
awarded Incentive <FONT STYLE="letter-spacing: -0.1pt">Compensation.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 182.7pt 0pt 183.25pt">&nbsp;</P>
<!-- Field: Page; Sequence: 2 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->


<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>Interpretation</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">The Board is authorized to interpret and construe this Policy
and to make all determinations necessary, appropriate, or advisable for the administration of this Policy. It is intended that this Policy
be interpreted in a manner that is consistent with the requirements of Section 10D of the Exchange Act and any applicable rules or standards
adopted by the Securities and Exchange Commission or any national securities exchange on which the Company's securities are listed.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><B><U>Effective <FONT STYLE="letter-spacing: -0.2pt">Date</FONT></U></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">This Policy shall be effective as of the date it is adopted
by the Board (the &quot;<B>Effective Date</B>&quot;) and shall apply to Incentive Compensation that is approved, awarded or granted to
Covered Executives on or after that date.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><B><U>Amendment; <FONT STYLE="letter-spacing: -0.1pt">Termination</FONT></U></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">The Board may amend this Policy from time to time in its
discretion and shall amend this Policy as it deems necessary to reflect final regulations adopted by the Securities and Exchange Commission
under Section 10D of the Exchange Act and to comply with any rules or standards adopted by a national securities exchange on which the
Company's securities are listed. The Board may terminate this Policy at any time.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><B><U>Other Recoupment <FONT STYLE="letter-spacing: -0.1pt">R</FONT></U><FONT STYLE="letter-spacing: -0.1pt">ig<U>hts</U></FONT></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0pt 0pt 15.25pt; font-size: 10pt; line-height: 103%">The Board intends that this Policy will be applied to the
fullest extent of the law. The Board may require that any employment agreement, equity award agreement, or similar agreement entered into
on or after the Effective Date shall, as a condition to the grant of any benefit thereunder, require a Covered Executive to agree to abide
by the terms of this Policy. Any right of recoupment under this Policy is in addition to, and not in lieu of, any other remedies or rights
of recoupment that may be available to the Company pursuant to the terms of any similar policy in any employment agreement, equity award
agreement, or similar agreement and any other legal remedies available to the Company.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>Impracticability</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; line-height: 103%; margin: 0pt 0 0pt 15.25pt">The Board shall recover any excess Incentive Compensation in
accordance with this Policy unless such recovery would be impracticable, as determined by the Board in accordance with Rule 10D-1 of the
Exchange Act and the listing standards of the national securities exchange on which the Company's securities are listed.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt"><FONT STYLE="letter-spacing: -0.1pt"><B><U>Successors</U></B></FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 15.25pt">This Policy shall be binding and enforceable against all Covered Executives and
their beneficiaries, heirs, executors, administrators or other legal <FONT STYLE="letter-spacing: -0.1pt">representatives.</FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0 0pt 2.55pt">&nbsp;</P>


<P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="letter-spacing: -0.5pt">3</FONT></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 4pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="margin: 0pt 0"><FONT STYLE="letter-spacing: -0.5pt"></FONT></P>

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<DOCUMENT>
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<FILENAME>aogblogo.jpg
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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>18
<FILENAME>ogier.jpg
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          <link:definition>00000005 - Statement - CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/ConsolidatedStatementsOfCashFlows" id="ConsolidatedStatementsOfCashFlows">
          <link:definition>00000006 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/DescriptionOfBusinessAndNatureOfOperations" id="DescriptionOfBusinessAndNatureOfOperations">
          <link:definition>999007 - Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/BasisOfPresentation" id="BasisOfPresentation">
          <link:definition>999008 - Disclosure - BASIS OF PRESENTATION</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/MaterialAccountingPolicyInformationAndUseOfEstimatesAndJudgments" id="MaterialAccountingPolicyInformationAndUseOfEstimatesAndJudgments">
          <link:definition>999009 - Disclosure - MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/Revenue" id="Revenue">
          <link:definition>999010 - Disclosure - REVENUE</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/CostOfRevenue" id="CostOfRevenue">
          <link:definition>999011 - Disclosure - COST OF REVENUE</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/OtherIncome" id="OtherIncome">
          <link:definition>999012 - Disclosure - OTHER INCOME</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/AdministrativeExpenses" id="AdministrativeExpenses">
          <link:definition>999013 - Disclosure - ADMINISTRATIVE EXPENSES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinanceCosts" id="FinanceCosts">
          <link:definition>999014 - Disclosure - FINANCE COSTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/OtherGainsAndLosses" id="OtherGainsAndLosses">
          <link:definition>999015 - Disclosure - OTHER GAINS AND LOSSES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/Taxation" id="Taxation">
          <link:definition>999016 - Disclosure - TAXATION</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/PropertyPlantAndEquipment" id="PropertyPlantAndEquipment">
          <link:definition>999017 - Disclosure - PROPERTY, PLANT AND EQUIPMENT</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/Right-of-useAssets" id="Right-of-useAssets">
          <link:definition>999018 - Disclosure - RIGHT-OF-USE ASSETS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/DeferredOfferingCosts" id="DeferredOfferingCosts">
          <link:definition>999019 - Disclosure - DEFERRED OFFERING COSTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/PrepaymentsDepositsAndOtherReceivables" id="PrepaymentsDepositsAndOtherReceivables">
          <link:definition>999020 - Disclosure - PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/Inventories" id="Inventories">
          <link:definition>999021 - Disclosure - INVENTORIES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/TradeReceivables" id="TradeReceivables">
          <link:definition>999022 - Disclosure - TRADE RECEIVABLES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RelatedPartyTransactionsAndBalances" id="RelatedPartyTransactionsAndBalances">
          <link:definition>999023 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/BankBalancesClientAccounts" id="BankBalancesClientAccounts">
          <link:definition>999024 - Disclosure - BANK BALANCES &#8211; CLIENT ACCOUNTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/TradePayables" id="TradePayables">
          <link:definition>999025 - Disclosure - TRADE PAYABLES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/OtherPayablesAndAccruals" id="OtherPayablesAndAccruals">
          <link:definition>999026 - Disclosure - OTHER PAYABLES AND ACCRUALS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/LoanFromFormerRelatedCompany" id="LoanFromFormerRelatedCompany">
          <link:definition>999027 - Disclosure - LOAN FROM A FORMER RELATED COMPANY</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/ShareCapital" id="ShareCapital">
          <link:definition>999028 - Disclosure - SHARE CAPITAL</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/DisposalOfSubsidiary" id="DisposalOfSubsidiary">
          <link:definition>999029 - Disclosure - DISPOSAL OF A SUBSIDIARY</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/LeaseLiabilities" id="LeaseLiabilities">
          <link:definition>999030 - Disclosure - LEASE LIABILITIES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/CommitmentsAndContingencies" id="CommitmentsAndContingencies">
          <link:definition>999031 - Disclosure - COMMITMENTS AND CONTINGENCIES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RegulatoryRequirements" id="RegulatoryRequirements">
          <link:definition>999032 - Disclosure - REGULATORY REQUIREMENTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/CapitalRiskManagement" id="CapitalRiskManagement">
          <link:definition>999033 - Disclosure - CAPITAL RISK MANAGEMENT</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinancialInstruments" id="FinancialInstruments">
          <link:definition>999034 - Disclosure - FINANCIAL INSTRUMENTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/SegmentInformation" id="SegmentInformation">
          <link:definition>999035 - Disclosure - SEGMENT INFORMATION</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/ReconciliationOfLiabilitiesArisingFromFinancingActivities" id="ReconciliationOfLiabilitiesArisingFromFinancingActivities">
          <link:definition>999036 - Disclosure - RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/SubsequentEvents" id="SubsequentEvents">
          <link:definition>999037 - Disclosure - SUBSEQUENT EVENTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/MaterialAccountingPolicyInformationAndUseOfEstimatesAndJudgmentsPolicies" id="MaterialAccountingPolicyInformationAndUseOfEstimatesAndJudgmentsPolicies">
          <link:definition>999038 - Disclosure - MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS (Policies)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/DescriptionOfBusinessAndNatureOfOperationsTables" id="DescriptionOfBusinessAndNatureOfOperationsTables">
          <link:definition>999039 - Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RevenueTables" id="RevenueTables">
          <link:definition>999040 - Disclosure - REVENUE (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/CostOfRevenueTables" id="CostOfRevenueTables">
          <link:definition>999041 - Disclosure - COST OF REVENUE (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/OtherIncomeTables" id="OtherIncomeTables">
          <link:definition>999042 - Disclosure - OTHER INCOME (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/AdministrativeExpensesTables" id="AdministrativeExpensesTables">
          <link:definition>999043 - Disclosure - ADMINISTRATIVE EXPENSES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinanceCostsTables" id="FinanceCostsTables">
          <link:definition>999044 - Disclosure - FINANCE COSTS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/OtherGainsAndLossesTables" id="OtherGainsAndLossesTables">
          <link:definition>999045 - Disclosure - OTHER GAINS AND LOSSES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/TaxationTables" id="TaxationTables">
          <link:definition>999046 - Disclosure - TAXATION (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/PropertyPlantAndEquipmentTables" id="PropertyPlantAndEquipmentTables">
          <link:definition>999047 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/Right-of-useAssetsTables" id="Right-of-useAssetsTables">
          <link:definition>999048 - Disclosure - RIGHT-OF-USE ASSETS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/DeferredOfferingCostsTables" id="DeferredOfferingCostsTables">
          <link:definition>999049 - Disclosure - DEFERRED OFFERING COSTS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/PrepaymentsDepositsAndOtherReceivablesTables" id="PrepaymentsDepositsAndOtherReceivablesTables">
          <link:definition>999050 - Disclosure - PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/InventoriesTables" id="InventoriesTables">
          <link:definition>999051 - Disclosure - INVENTORIES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/TradeReceivablesTables" id="TradeReceivablesTables">
          <link:definition>999052 - Disclosure - TRADE RECEIVABLES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesTables" id="RelatedPartyTransactionsAndBalancesTables">
          <link:definition>999053 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/TradePayablesTables" id="TradePayablesTables">
          <link:definition>999054 - Disclosure - TRADE PAYABLES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/OtherPayablesAndAccrualsTables" id="OtherPayablesAndAccrualsTables">
          <link:definition>999055 - Disclosure - OTHER PAYABLES AND ACCRUALS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/LoanFromFormerRelatedCompanyTables" id="LoanFromFormerRelatedCompanyTables">
          <link:definition>999056 - Disclosure - LOAN FROM A FORMER RELATED COMPANY (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/DisposalOfSubsidiaryTables" id="DisposalOfSubsidiaryTables">
          <link:definition>999057 - Disclosure - DISPOSAL OF A SUBSIDIARY (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/LeaseLiabilitiesTables" id="LeaseLiabilitiesTables">
          <link:definition>999058 - Disclosure - LEASE LIABILITIES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RegulatoryRequirementsTables" id="RegulatoryRequirementsTables">
          <link:definition>999059 - Disclosure - REGULATORY REQUIREMENTS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinancialInstrumentsTables" id="FinancialInstrumentsTables">
          <link:definition>999060 - Disclosure - FINANCIAL INSTRUMENTS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/SegmentInformationTables" id="SegmentInformationTables">
          <link:definition>999061 - Disclosure - SEGMENT INFORMATION (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/ReconciliationOfLiabilitiesArisingFromFinancingActivitiesTables" id="ReconciliationOfLiabilitiesArisingFromFinancingActivitiesTables">
          <link:definition>999062 - Disclosure - RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/DescriptionOfBusinessAndNatureOfOperationsDetails" id="DescriptionOfBusinessAndNatureOfOperationsDetails">
          <link:definition>999063 - Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/DescriptionOfBusinessAndNatureOfOperationsDetailsNarrative" id="DescriptionOfBusinessAndNatureOfOperationsDetailsNarrative">
          <link:definition>999064 - Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RevenueDetails" id="RevenueDetails">
          <link:definition>999065 - Disclosure - REVENUE (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/CostOfRevenueDetails" id="CostOfRevenueDetails">
          <link:definition>999066 - Disclosure - COST OF REVENUE (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/CostOfRevenueDetailsNarrative" id="CostOfRevenueDetailsNarrative">
          <link:definition>999067 - Disclosure - COST OF REVENUE (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/OtherIncomeDetails" id="OtherIncomeDetails">
          <link:definition>999068 - Disclosure - OTHER INCOME (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/AdministrativeExpensesDetails" id="AdministrativeExpensesDetails">
          <link:definition>999069 - Disclosure - ADMINISTRATIVE EXPENSES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinanceCostsDetails" id="FinanceCostsDetails">
          <link:definition>999070 - Disclosure - FINANCE COSTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/OtherGainsAndLossesDetails" id="OtherGainsAndLossesDetails">
          <link:definition>999071 - Disclosure - OTHER GAINS AND LOSSES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/TaxationDetails" id="TaxationDetails">
          <link:definition>999072 - Disclosure - TAXATION (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/TaxationDetails1" id="TaxationDetails1">
          <link:definition>999073 - Disclosure - TAXATION (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/PropertyPlantAndEquipmentDetails" id="PropertyPlantAndEquipmentDetails">
          <link:definition>999074 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/PropertyPlantAndEquipmentDetails1" id="PropertyPlantAndEquipmentDetails1">
          <link:definition>999075 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/PropertyPlantAndEquipmentDetailsNarrative" id="PropertyPlantAndEquipmentDetailsNarrative">
          <link:definition>999076 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/Right-of-useAssetsDetails" id="Right-of-useAssetsDetails">
          <link:definition>999077 - Disclosure - RIGHT-OF-USE ASSETS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/Right-of-useAssetsDetailsNarrative" id="Right-of-useAssetsDetailsNarrative">
          <link:definition>999078 - Disclosure - RIGHT-OF-USE ASSETS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/DeferredOfferingCostsDetails" id="DeferredOfferingCostsDetails">
          <link:definition>999079 - Disclosure - DEFERRED OFFERING COSTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/PrepaymentsAndDepositsAndOtherReceivablesDetails" id="PrepaymentsAndDepositsAndOtherReceivablesDetails">
          <link:definition>999080 - Disclosure - PREPAYMENTS AND DEPOSITS AND OTHER RECEIVABLES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/InventoriesDetails" id="InventoriesDetails">
          <link:definition>999081 - Disclosure - INVENTORIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/TradeReceivablesDetails" id="TradeReceivablesDetails">
          <link:definition>999082 - Disclosure - TRADE RECEIVABLES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/TradeReceivablesDetails1" id="TradeReceivablesDetails1">
          <link:definition>999083 - Disclosure - TRADE RECEIVABLES (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/InventoriesDetailsNarrative" id="InventoriesDetailsNarrative">
          <link:definition>999084 - Disclosure - INVENTORIES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesDetails" id="RelatedPartyTransactionsAndBalancesDetails">
          <link:definition>999085 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesDetails1" id="RelatedPartyTransactionsAndBalancesDetails1">
          <link:definition>999086 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesDetails2" id="RelatedPartyTransactionsAndBalancesDetails2">
          <link:definition>999087 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/TradeReceivablesDetailsNarrative" id="TradeReceivablesDetailsNarrative">
          <link:definition>999088 - Disclosure - TRADE RECEIVABLES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesDetails3" id="RelatedPartyTransactionsAndBalancesDetails3">
          <link:definition>999089 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesDetails4" id="RelatedPartyTransactionsAndBalancesDetails4">
          <link:definition>999090 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/TradePayablesDetails" id="TradePayablesDetails">
          <link:definition>999091 - Disclosure - TRADE PAYABLES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/OtherPayablesAndAccrualsDetails" id="OtherPayablesAndAccrualsDetails">
          <link:definition>999092 - Disclosure - OTHER PAYABLES AND ACCRUALS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/LoanFromFormerRelatedCompanyDetails" id="LoanFromFormerRelatedCompanyDetails">
          <link:definition>999093 - Disclosure - LOAN FROM A FORMER RELATED COMPANY (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesDetailsNarrative" id="RelatedPartyTransactionsAndBalancesDetailsNarrative">
          <link:definition>999094 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/ShareCapitalDetailsNarrative" id="ShareCapitalDetailsNarrative">
          <link:definition>999095 - Disclosure - SHARE CAPITAL (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/DisposalOfSubsidiaryDetails" id="DisposalOfSubsidiaryDetails">
          <link:definition>999096 - Disclosure - DISPOSAL OF A SUBSIDIARY (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/LeaseLiabilitiesDetails" id="LeaseLiabilitiesDetails">
          <link:definition>999097 - Disclosure - LEASE LIABILITIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/LeaseLiabilitiesDetailsNarrative" id="LeaseLiabilitiesDetailsNarrative">
          <link:definition>999098 - Disclosure - LEASE LIABILITIES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/RegulatoryRequirementsDetails" id="RegulatoryRequirementsDetails">
          <link:definition>999099 - Disclosure - REGULATORY REQUIREMENTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinancialInstrumentsDetails" id="FinancialInstrumentsDetails">
          <link:definition>999100 - Disclosure - FINANCIAL INSTRUMENTS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinancialInstrumentsDetails1" id="FinancialInstrumentsDetails1">
          <link:definition>999101 - Disclosure - FINANCIAL INSTRUMENTS (Details 1)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinancialInstrumentsDetails2" id="FinancialInstrumentsDetails2">
          <link:definition>999102 - Disclosure - FINANCIAL INSTRUMENTS (Details 2)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinancialInstrumentsDetails3" id="FinancialInstrumentsDetails3">
          <link:definition>999103 - Disclosure - FINANCIAL INSTRUMENTS (Details 3)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinancialInstrumentsDetails4" id="FinancialInstrumentsDetails4">
          <link:definition>999104 - Disclosure - FINANCIAL INSTRUMENTS (Details 4)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinancialInstrumentsDetails5" id="FinancialInstrumentsDetails5">
          <link:definition>999105 - Disclosure - FINANCIAL INSTRUMENTS (Details 5)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinancialInstrumentsDetails6" id="FinancialInstrumentsDetails6">
          <link:definition>999106 - Disclosure - FINANCIAL INSTRUMENTS (Details 6)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/FinancialInstrumentsDetailsNarrative" id="FinancialInstrumentsDetailsNarrative">
          <link:definition>999107 - Disclosure - FINANCIAL INSTRUMENTS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/SegmentInformationDetails" id="SegmentInformationDetails">
          <link:definition>999108 - Disclosure - SEGMENT INFORMATION (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://CIK0002027815/role/ReconciliationOfLiabilitiesArisingFromFinancingActivitiesDetails" id="ReconciliationOfLiabilitiesArisingFromFinancingActivitiesDetails">
          <link:definition>999109 - Disclosure - RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
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        <link:linkbaseRef xlink:type="simple" xlink:href="cik0002027815-20260331_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="cik0002027815-20260331_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="cik0002027815-20260331_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>23
<FILENAME>cik0002027815-20260331_lab.xml
<DESCRIPTION>XBRL LABEL FILE
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_HongKongMember_lbl" xml:lang="en-US">Hong Kong [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CaymanIslandsMember" xlink:label="CIK0002027815_CaymanIslandsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CaymanIslandsMember" xlink:to="CIK0002027815_CaymanIslandsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CaymanIslandsMember_lbl" xml:lang="en-US">Cayman Islands [Member]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_lbl" xml:lang="en-US">Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_GrossCarryingAmountMember" xlink:label="ifrs-full_GrossCarryingAmountMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossCarryingAmountMember" xlink:to="ifrs-full_GrossCarryingAmountMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossCarryingAmountMember_lbl" xml:lang="en-US">Gross carrying amount [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xml:lang="en-US">Classes of property, plant and equipment [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_LeaseholdImprovementsMember" xlink:label="ifrs-full_LeaseholdImprovementsMember" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_OfficeEquipmentMember" xlink:label="ifrs-full_OfficeEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OfficeEquipmentMember" xlink:to="ifrs-full_OfficeEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OfficeEquipmentMember_lbl" xml:lang="en-US">Office equipment [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ComputerEquipmentMember" xlink:label="ifrs-full_ComputerEquipmentMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComputerEquipmentMember_lbl" xml:lang="en-US">Computer equipment [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_OfficeEquipment" xlink:label="ifrs-full_OfficeEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OfficeEquipment" xlink:to="ifrs-full_OfficeEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OfficeEquipment_lbl" xml:lang="en-US">Office equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AccumulatedDepreciationMember" xlink:label="CIK0002027815_AccumulatedDepreciationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AccumulatedDepreciationMember" xlink:to="CIK0002027815_AccumulatedDepreciationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AccumulatedDepreciationMember_lbl" xml:lang="en-US">Accumulated depreciation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LeaseholdImprovementMember" xlink:label="CIK0002027815_LeaseholdImprovementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LeaseholdImprovementMember" xlink:to="CIK0002027815_LeaseholdImprovementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LeaseholdImprovementMember_lbl" xml:lang="en-US">Leasehold Improvement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LeasedPropertiesMember" xlink:label="CIK0002027815_LeasedPropertiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LeasedPropertiesMember" xlink:to="CIK0002027815_LeasedPropertiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LeasedPropertiesMember_lbl" xml:lang="en-US">Leased Properties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_SecurityRelatedServiceAndAssetManagementRelatedPartiesMember" xlink:label="CIK0002027815_SecurityRelatedServiceAndAssetManagementRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_SecurityRelatedServiceAndAssetManagementRelatedPartiesMember" xlink:to="CIK0002027815_SecurityRelatedServiceAndAssetManagementRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_SecurityRelatedServiceAndAssetManagementRelatedPartiesMember_lbl" xml:lang="en-US">Security Related Service And Asset Management Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_SecurityRelatedServiceAndAssetManagementThirdPartiesMember" xlink:label="CIK0002027815_SecurityRelatedServiceAndAssetManagementThirdPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_SecurityRelatedServiceAndAssetManagementThirdPartiesMember" xlink:to="CIK0002027815_SecurityRelatedServiceAndAssetManagementThirdPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_SecurityRelatedServiceAndAssetManagementThirdPartiesMember_lbl" xml:lang="en-US">Security Related Service And Asset Management Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TradingOfTimepiecesThirdPartiesMember" xlink:label="CIK0002027815_TradingOfTimepiecesThirdPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TradingOfTimepiecesThirdPartiesMember" xlink:to="CIK0002027815_TradingOfTimepiecesThirdPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TradingOfTimepiecesThirdPartiesMember_lbl" xml:lang="en-US">Trading Of Timepieces Third Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_EchoInternationalHoldingsGroupLimited1Member" xlink:label="CIK0002027815_EchoInternationalHoldingsGroupLimited1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_EchoInternationalHoldingsGroupLimited1Member" xlink:to="CIK0002027815_EchoInternationalHoldingsGroupLimited1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_EchoInternationalHoldingsGroupLimited1Member_lbl" xml:lang="en-US">Echo International Holdings Group Limited 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_YukCuisineLimitedMember" xlink:label="CIK0002027815_YukCuisineLimitedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_YukCuisineLimitedMember" xlink:to="CIK0002027815_YukCuisineLimitedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_YukCuisineLimitedMember_lbl" xml:lang="en-US">Yuk Cuisine Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_YukCuisineHongKongLimitedMember" xlink:label="CIK0002027815_YukCuisineHongKongLimitedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_YukCuisineHongKongLimitedMember" xlink:to="CIK0002027815_YukCuisineHongKongLimitedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_YukCuisineHongKongLimitedMember_lbl" xml:lang="en-US">Yuk Cuisine Hong Kong Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_EchoAsiaHongKongLimited1Member" xlink:label="CIK0002027815_EchoAsiaHongKongLimited1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_EchoAsiaHongKongLimited1Member" xlink:to="CIK0002027815_EchoAsiaHongKongLimited1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_EchoAsiaHongKongLimited1Member_lbl" xml:lang="en-US">Echo Asia Hong Kong Limited 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_EchoAsiaHongKongLimitedMember" xlink:label="CIK0002027815_EchoAsiaHongKongLimitedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_EchoAsiaHongKongLimitedMember" xlink:to="CIK0002027815_EchoAsiaHongKongLimitedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_EchoAsiaHongKongLimitedMember_lbl" xml:lang="en-US">Echo Asia Hong Kong Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BluemountFinancialHoldingsLimitedMember" xlink:label="CIK0002027815_BluemountFinancialHoldingsLimitedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BluemountFinancialHoldingsLimitedMember" xlink:to="CIK0002027815_BluemountFinancialHoldingsLimitedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BluemountFinancialHoldingsLimitedMember_lbl" xml:lang="en-US">Bluemount Financial Holdings Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BluemountInvestmentFundSPCMember" xlink:label="CIK0002027815_BluemountInvestmentFundSPCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BluemountInvestmentFundSPCMember" xlink:to="CIK0002027815_BluemountInvestmentFundSPCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BluemountInvestmentFundSPCMember_lbl" xml:lang="en-US">Bluemount Investment Fund S P C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_MsChanWanShanSandraMember" xlink:label="CIK0002027815_MsChanWanShanSandraMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_MsChanWanShanSandraMember" xlink:to="CIK0002027815_MsChanWanShanSandraMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_MsChanWanShanSandraMember_lbl" xml:lang="en-US">Ms Chan Wan Shan Sandra [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_MrPanJiyeMember" xlink:label="CIK0002027815_MrPanJiyeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_MrPanJiyeMember" xlink:to="CIK0002027815_MrPanJiyeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_MrPanJiyeMember_lbl" xml:lang="en-US">Mr Pan Jiye [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember" xlink:label="CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember" xlink:to="CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember_lbl" xml:lang="en-US">Global New Normal Anti Inflation Limited Partnership Fund S P C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_EchoInternationalHoldingsGroupLimitedMember" xlink:label="CIK0002027815_EchoInternationalHoldingsGroupLimitedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_EchoInternationalHoldingsGroupLimitedMember" xlink:to="CIK0002027815_EchoInternationalHoldingsGroupLimitedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_EchoInternationalHoldingsGroupLimitedMember_lbl" xml:lang="en-US">Echo International Holdings Group Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BluemountInvestmentFundSPC1CyberInvestmentFundSPMember" xlink:label="CIK0002027815_BluemountInvestmentFundSPC1CyberInvestmentFundSPMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_lbl" xml:lang="en-US">Bluemount Investment Fund S P C 1 Cyber Investment Fund S P [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BluemountFund1BluemountInvestmentFundSPMember" xlink:label="CIK0002027815_BluemountFund1BluemountInvestmentFundSPMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BluemountFund1BluemountInvestmentFundSPMember" xlink:to="CIK0002027815_BluemountFund1BluemountInvestmentFundSPMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BluemountFund1BluemountInvestmentFundSPMember_lbl" xml:lang="en-US">Bluemount Fund 1 Bluemount Investment Fund S P [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember" xlink:label="CIK0002027815_BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember" xlink:to="CIK0002027815_BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember_lbl" xml:lang="en-US">Bluemount Investment Fund S P C 1 Bluemount Investment Fund S P [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BluemountFund1GlobalStrategyFundSPMember" xlink:label="CIK0002027815_BluemountFund1GlobalStrategyFundSPMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BluemountFund1GlobalStrategyFundSPMember_lbl" xml:lang="en-US">Bluemount Fund 1 Global Strategy Fund S P [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BluemountFundGlobalStrategyFundSPMember" xlink:label="CIK0002027815_BluemountFundGlobalStrategyFundSPMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BluemountFundGlobalStrategyFundSPMember" xlink:to="CIK0002027815_BluemountFundGlobalStrategyFundSPMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BluemountFundGlobalStrategyFundSPMember_lbl" xml:lang="en-US">Bluemount Fund Global Strategy Fund S P [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member" xlink:label="CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member" xlink:to="CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_EchoAsiasHongKongLimitedMember" xlink:label="CIK0002027815_EchoAsiasHongKongLimitedMember" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_EchoAsiasHongKongLimitedMember_lbl" xml:lang="en-US">Echo Asias Hong Kong Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BluemountInvestmentFundSpMember" xlink:label="CIK0002027815_BluemountInvestmentFundSpMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BluemountInvestmentFundSpMember" xlink:to="CIK0002027815_BluemountInvestmentFundSpMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BluemountInvestmentFundSpMember_lbl" xml:lang="en-US">Bluemount Investment Fund Sp [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CyberInvestmentFundSpMember" xlink:label="CIK0002027815_CyberInvestmentFundSpMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CyberInvestmentFundSpMember" xlink:to="CIK0002027815_CyberInvestmentFundSpMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CyberInvestmentFundSpMember_lbl" xml:lang="en-US">Cyber Investment Fund Sp [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_GlobalStrategyFundSpMember" xlink:label="CIK0002027815_GlobalStrategyFundSpMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_GlobalStrategyFundSpMember" xlink:to="CIK0002027815_GlobalStrategyFundSpMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_GlobalStrategyFundSpMember_lbl" xml:lang="en-US">Global Strategy Fund Sp [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BluemountGroupLimitedMember" xlink:label="CIK0002027815_BluemountGroupLimitedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BluemountGroupLimitedMember" xlink:to="CIK0002027815_BluemountGroupLimitedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BluemountGroupLimitedMember_lbl" xml:lang="en-US">Bluemount Group Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_YukCuisineHongKongLimited1Member" xlink:label="CIK0002027815_YukCuisineHongKongLimited1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_YukCuisineHongKongLimited1Member" xlink:to="CIK0002027815_YukCuisineHongKongLimited1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_YukCuisineHongKongLimited1Member_lbl" xml:lang="en-US">Yuk Cuisine Hong Kong Limited 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LegalEntityAxis" xlink:to="dei_LegalEntityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LegalEntityAxis_lbl" xml:lang="en-US">Legal Entity [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BluemountLimitedGroupLimitedMember" xlink:label="CIK0002027815_BluemountLimitedGroupLimitedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BluemountLimitedGroupLimitedMember" xlink:to="CIK0002027815_BluemountLimitedGroupLimitedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BluemountLimitedGroupLimitedMember_lbl" xml:lang="en-US">Bluemount Limited Group Limited [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_AssetsAndLiabilitiesAxis" xlink:label="ifrs-full_AssetsAndLiabilitiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAndLiabilitiesAxis" xlink:to="ifrs-full_AssetsAndLiabilitiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsAndLiabilitiesAxis_lbl" xml:lang="en-US">Assets and liabilities [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TradePayableMember" xlink:label="CIK0002027815_TradePayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TradePayableMember" xlink:to="CIK0002027815_TradePayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TradePayableMember_lbl" xml:lang="en-US">Trade Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ClassAOrdinarySharesMember" xlink:label="CIK0002027815_ClassAOrdinarySharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ClassAOrdinarySharesMember" xlink:to="CIK0002027815_ClassAOrdinarySharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ClassAOrdinarySharesMember_lbl" xml:lang="en-US">Class A Ordinary Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ClassBOrdinarySharesMember" xlink:label="CIK0002027815_ClassBOrdinarySharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ClassBOrdinarySharesMember" xlink:to="CIK0002027815_ClassBOrdinarySharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ClassBOrdinarySharesMember_lbl" xml:lang="en-US">Class B Ordinary Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ClassOneOrdinarySharesMember" xlink:label="CIK0002027815_ClassOneOrdinarySharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ClassOneOrdinarySharesMember" xlink:to="CIK0002027815_ClassOneOrdinarySharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ClassOneOrdinarySharesMember_lbl" xml:lang="en-US">Class One Ordinary Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ClassesOfOrdinarySharesAxis" xlink:label="ifrs-full_ClassesOfOrdinarySharesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfOrdinarySharesAxis" xlink:to="ifrs-full_ClassesOfOrdinarySharesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfOrdinarySharesAxis_lbl" xml:lang="en-US">Classes of ordinary shares [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisposalSubsidiaryMember" xlink:label="CIK0002027815_DisposalSubsidiaryMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisposalSubsidiaryMember" xlink:to="CIK0002027815_DisposalSubsidiaryMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisposalSubsidiaryMember_lbl" xml:lang="en-US">Disposal Subsidiary [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CapitalRequirementsAxis" xlink:label="ifrs-full_CapitalRequirementsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalRequirementsAxis" xlink:to="ifrs-full_CapitalRequirementsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalRequirementsAxis_lbl" xml:lang="en-US">Capital requirements [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsAxis_lbl" xml:lang="en-US">Classes of financial instruments [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CategoriesOfFinancialInstrumentsMember" xlink:label="CIK0002027815_CategoriesOfFinancialInstrumentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CategoriesOfFinancialInstrumentsMember" xlink:to="CIK0002027815_CategoriesOfFinancialInstrumentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CategoriesOfFinancialInstrumentsMember_lbl" xml:lang="en-US">Categories Of Financial Instruments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ClassesOfAcquiredReceivablesAxis" xlink:label="ifrs-full_ClassesOfAcquiredReceivablesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfAcquiredReceivablesAxis" xlink:to="ifrs-full_ClassesOfAcquiredReceivablesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfAcquiredReceivablesAxis_lbl" xml:lang="en-US">Classes of acquired receivables [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_PerformingMember" xlink:label="CIK0002027815_PerformingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PerformingMember" xlink:to="CIK0002027815_PerformingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_PerformingMember_lbl" xml:lang="en-US">Performing [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_NonPerformingMember" xlink:label="CIK0002027815_NonPerformingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_NonPerformingMember" xlink:to="CIK0002027815_NonPerformingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_NonPerformingMember_lbl" xml:lang="en-US">Non Performing [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_TypesOfRisksAxis" xlink:label="ifrs-full_TypesOfRisksAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfRisksAxis" xlink:to="ifrs-full_TypesOfRisksAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfRisksAxis_lbl" xml:lang="en-US">Types of risks [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ContractsWithCustomersMember" xlink:label="CIK0002027815_ContractsWithCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ContractsWithCustomersMember" xlink:to="CIK0002027815_ContractsWithCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ContractsWithCustomersMember_lbl" xml:lang="en-US">Contracts With Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_AllowanceForCreditLossesMember" xlink:label="ifrs-full_AllowanceForCreditLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceForCreditLossesMember" xlink:to="ifrs-full_AllowanceForCreditLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AllowanceForCreditLossesMember_lbl" xml:lang="en-US">Allowance for credit losses [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TotalMember" xlink:label="CIK0002027815_TotalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TotalMember" xlink:to="CIK0002027815_TotalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TotalMember_lbl" xml:lang="en-US">Total [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_MarginClientsMember" xlink:label="CIK0002027815_MarginClientsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_MarginClientsMember" xlink:to="CIK0002027815_MarginClientsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_MarginClientsMember_lbl" xml:lang="en-US">Margin Clients [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ConcentrationsOfRiskAxis" xlink:label="ifrs-full_ConcentrationsOfRiskAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConcentrationsOfRiskAxis" xlink:to="ifrs-full_ConcentrationsOfRiskAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ConcentrationsOfRiskAxis_lbl" xml:lang="en-US">Concentrations of risk [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_RevenueMember" xlink:label="CIK0002027815_RevenueMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_RevenueMember" xlink:to="CIK0002027815_RevenueMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_RevenueMember_lbl" xml:lang="en-US">Revenue [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_RiskExposuresAxis" xlink:label="ifrs-full_RiskExposuresAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RiskExposuresAxis" xlink:to="ifrs-full_RiskExposuresAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RiskExposuresAxis_lbl" xml:lang="en-US">Risk variables [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CustomerAMember" xlink:label="CIK0002027815_CustomerAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CustomerAMember" xlink:to="CIK0002027815_CustomerAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CustomerAMember_lbl" xml:lang="en-US">Customer A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CustomerBMember" xlink:label="CIK0002027815_CustomerBMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CustomerBMember" xlink:to="CIK0002027815_CustomerBMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CustomerBMember_lbl" xml:lang="en-US">Customer B [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TradeReceivablessMember" xlink:label="CIK0002027815_TradeReceivablessMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TradeReceivablessMember" xlink:to="CIK0002027815_TradeReceivablessMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TradeReceivablessMember_lbl" xml:lang="en-US">Trade Receivabless [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CustomerCMember" xlink:label="CIK0002027815_CustomerCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CustomerCMember" xlink:to="CIK0002027815_CustomerCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CustomerCMember_lbl" xml:lang="en-US">Customer C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LessThenoneYearMember" xlink:label="CIK0002027815_LessThenoneYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LessThenoneYearMember" xlink:to="CIK0002027815_LessThenoneYearMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LessThenoneYearMember_lbl" xml:lang="en-US">Less Thenone Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TotalUNdiscountedCashflowMember" xlink:label="CIK0002027815_TotalUNdiscountedCashflowMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TotalUNdiscountedCashflowMember" xlink:to="CIK0002027815_TotalUNdiscountedCashflowMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TotalUNdiscountedCashflowMember_lbl" xml:lang="en-US">Total U Ndiscounted Cashflow [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CarryingAmountsMember" xlink:label="CIK0002027815_CarryingAmountsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CarryingAmountsMember" xlink:to="CIK0002027815_CarryingAmountsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CarryingAmountsMember_lbl" xml:lang="en-US">Carrying Amounts [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_SegmentsAxis" xlink:label="ifrs-full_SegmentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SegmentsAxis" xlink:to="ifrs-full_SegmentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SegmentsAxis_lbl" xml:lang="en-US">Segments [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_SecurityRelatedServiceMember" xlink:label="CIK0002027815_SecurityRelatedServiceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_SecurityRelatedServiceMember" xlink:to="CIK0002027815_SecurityRelatedServiceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_SecurityRelatedServiceMember_lbl" xml:lang="en-US">Security Related Service [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TradingoftimepiecesMember" xlink:label="CIK0002027815_TradingoftimepiecesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TradingoftimepiecesMember" xlink:to="CIK0002027815_TradingoftimepiecesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TradingoftimepiecesMember_lbl" xml:lang="en-US">Tradingoftimepieces [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CorporatesMember" xlink:label="CIK0002027815_CorporatesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CorporatesMember" xlink:to="CIK0002027815_CorporatesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CorporatesMember_lbl" xml:lang="en-US">Corporates [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_EliminationsMember" xlink:label="CIK0002027815_EliminationsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_EliminationsMember" xlink:to="CIK0002027815_EliminationsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_EliminationsMember_lbl" xml:lang="en-US">Eliminations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DividendPayableMember" xlink:label="CIK0002027815_DividendPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DividendPayableMember" xlink:to="CIK0002027815_DividendPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DividendPayableMember_lbl" xml:lang="en-US">Dividend Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LeaseLiabilitieMember" xlink:label="CIK0002027815_LeaseLiabilitieMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LeaseLiabilitieMember" xlink:to="CIK0002027815_LeaseLiabilitieMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LeaseLiabilitieMember_lbl" xml:lang="en-US">Lease Liabilitie [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AmountduetoadirectorMember" xlink:label="CIK0002027815_AmountduetoadirectorMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AmountduetoadirectorMember" xlink:to="CIK0002027815_AmountduetoadirectorMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AmountduetoadirectorMember_lbl" xml:lang="en-US">Amountduetoadirector [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LoanFromFormerRelatedCompanyMember" xlink:label="CIK0002027815_LoanFromFormerRelatedCompanyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LoanFromFormerRelatedCompanyMember" xlink:to="CIK0002027815_LoanFromFormerRelatedCompanyMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LoanFromFormerRelatedCompanyMember_lbl" xml:lang="en-US">Loan From Former Related Company [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressesTable" xlink:label="dei_EntityAddressesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressesTable" xlink:to="dei_EntityAddressesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesTable_lbl" xml:lang="en-US">Entity Addresses [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressesLineItems" xlink:label="dei_EntityAddressesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressesLineItems" xlink:to="dei_EntityAddressesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesLineItems_lbl" xml:lang="en-US">Entity Addresses [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_EntityAddressAddressLine4" xlink:label="CIK0002027815_EntityAddressAddressLine4" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_EntityAddressAddressLine4" xlink:to="CIK0002027815_EntityAddressAddressLine4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_EntityAddressAddressLine4_lbl" xml:lang="en-US">Entity Address, Address Line Four</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_ContactPersonnelName" xlink:label="dei_ContactPersonnelName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelName" xlink:to="dei_ContactPersonnelName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_ContactPersonnelName_lbl" xml:lang="en-US">Contact Personnel Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="dei_IcfrAuditorAttestationFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_IcfrAuditorAttestationFlag_lbl" xml:lang="en-US">ICFR Auditor Attestation Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_DocumentFinStmtErrorCorrectionFlag" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFinStmtErrorCorrectionFlag" xlink:to="dei_DocumentFinStmtErrorCorrectionFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag_lbl" xml:lang="en-US">Document Financial Statement Error Correction Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AuditorName" xlink:label="dei_AuditorName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorName_lbl" xml:lang="en-US">Auditor name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AuditorFirmId" xlink:label="dei_AuditorFirmId" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorFirmId_lbl" xml:lang="en-US">Auditor Firm ID</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_AuditorLocation" xlink:label="dei_AuditorLocation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorLocation_lbl" xml:lang="en-US">Auditor Location</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_StatementOfChangesInEquityTable" xlink:label="ifrs-full_StatementOfChangesInEquityTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_StatementOfChangesInEquityTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityTable_lbl" xml:lang="en-US">Statement of changes in equity [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_IfrsStatementLineItems" xlink:label="CIK0002027815_IfrsStatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_IfrsStatementLineItems" xlink:to="CIK0002027815_IfrsStatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_IfrsStatementLineItems_lbl" xml:lang="en-US">IfrsStatementLineItems [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_AssetsAbstract" xlink:label="ifrs-full_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_NoncurrentAssetsAbstract" xlink:label="ifrs-full_NoncurrentAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssetsAbstract" xlink:to="ifrs-full_NoncurrentAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssetsAbstract_lbl" xml:lang="en-US">Non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="ifrs-full_PropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl" xml:lang="en-US">Property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_RightofuseAssets" xlink:label="ifrs-full_RightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssets" xlink:to="ifrs-full_RightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RightofuseAssets_lbl" xml:lang="en-US">Right-of-use assets</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DeferredOfferingCost" xlink:label="CIK0002027815_DeferredOfferingCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DeferredOfferingCost" xlink:to="CIK0002027815_DeferredOfferingCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DeferredOfferingCost_lbl" xml:lang="en-US">Deferred offering costs</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_PrepaymentsDepositsAndOtherReceivablesNonCurrent" xlink:label="CIK0002027815_PrepaymentsDepositsAndOtherReceivablesNonCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PrepaymentsDepositsAndOtherReceivablesNonCurrent" xlink:to="CIK0002027815_PrepaymentsDepositsAndOtherReceivablesNonCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_PrepaymentsDepositsAndOtherReceivablesNonCurrent_lbl" xml:lang="en-US">Prepayments, deposits and other receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_NoncurrentAssets" xlink:label="ifrs-full_NoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentAssets_lbl" xml:lang="en-US">Total Non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CurrentAssetsAbstract" xlink:label="ifrs-full_CurrentAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl" xml:lang="en-US">Current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_Inventories" xlink:label="ifrs-full_Inventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Inventories_lbl" xml:lang="en-US">Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" xlink:label="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" xlink:to="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets_lbl" xml:lang="en-US">Prepayments, deposits and other receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TradeReceivable" xlink:label="CIK0002027815_TradeReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TradeReceivable" xlink:to="CIK0002027815_TradeReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TradeReceivable_lbl" xml:lang="en-US">Trade receivables - net</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BankBalancesClientAccounts" xlink:label="CIK0002027815_BankBalancesClientAccounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BankBalancesClientAccounts" xlink:to="CIK0002027815_BankBalancesClientAccounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BankBalancesClientAccounts_lbl" xml:lang="en-US">Bank balances - client accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CashAndBankBalancesAtCentralBanks" xlink:label="ifrs-full_CashAndBankBalancesAtCentralBanks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndBankBalancesAtCentralBanks" xlink:to="ifrs-full_CashAndBankBalancesAtCentralBanks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndBankBalancesAtCentralBanks_lbl" xml:lang="en-US">Bank balances and cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentAssets_lbl" xml:lang="en-US">Total current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_Assets" xlink:label="ifrs-full_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Assets_lbl" xml:lang="en-US">Total assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_EquityAndLiabilitiesAbstract" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_EquityAndLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract_lbl" xml:lang="en-US">SHAREHOLDERS&#8217; EQUITY AND LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_EquityAbstract" xlink:label="ifrs-full_EquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAbstract_lbl" xml:lang="en-US">SHAREHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapital_lbl" xml:lang="en-US">Share capital*:</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OrdinaryStockValue" xlink:label="CIK0002027815_OrdinaryStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OrdinaryStockValue" xlink:to="CIK0002027815_OrdinaryStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OrdinaryStockValue_lbl" xml:lang="en-US">Ordinary stock value</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_SubscriptionReceivables" xlink:label="CIK0002027815_SubscriptionReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_SubscriptionReceivables" xlink:to="CIK0002027815_SubscriptionReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_SubscriptionReceivables_lbl" xml:lang="en-US">Subscription receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_RetainedEarnings" xlink:label="ifrs-full_RetainedEarnings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarnings" xlink:to="ifrs-full_RetainedEarnings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarnings_lbl" xml:lang="en-US">Retained earnings</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Equity_lbl" xml:lang="en-US">Total equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_LiabilitiesAbstract" xlink:label="ifrs-full_LiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_LiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesAbstract_lbl" xml:lang="en-US">LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CurrentLiabilitiesAbstract" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl" xml:lang="en-US">Other payables and accruals</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LeaseLiabilitiesCurrentPortion" xlink:label="CIK0002027815_LeaseLiabilitiesCurrentPortion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LeaseLiabilitiesCurrentPortion" xlink:to="CIK0002027815_LeaseLiabilitiesCurrentPortion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LeaseLiabilitiesCurrentPortion_lbl" xml:lang="en-US">Lease liabilities - current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LoansFromFormerRelatedCompany" xlink:label="CIK0002027815_LoansFromFormerRelatedCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LoansFromFormerRelatedCompany" xlink:to="CIK0002027815_LoansFromFormerRelatedCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LoansFromFormerRelatedCompany_lbl" xml:lang="en-US">Loan from a former related company</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AmountDueToDirector" xlink:label="CIK0002027815_AmountDueToDirector" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AmountDueToDirector" xlink:to="CIK0002027815_AmountDueToDirector_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AmountDueToDirector_lbl" xml:lang="en-US">Amount due to a director</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CurrentExciseTaxPayable" xlink:label="CIK0002027815_CurrentExciseTaxPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CurrentExciseTaxPayable" xlink:to="CIK0002027815_CurrentExciseTaxPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CurrentExciseTaxPayable_lbl" xml:lang="en-US">Tax payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_Liabilities" xlink:label="ifrs-full_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Liabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_EquityAndLiabilities" xlink:label="ifrs-full_EquityAndLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_EquityAndLiabilities_lbl" xml:lang="en-US">Total shareholders&#8217; equity and liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OrdinaryShareParValue" xlink:label="CIK0002027815_OrdinaryShareParValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OrdinaryShareParValue" xlink:to="CIK0002027815_OrdinaryShareParValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OrdinaryShareParValue_lbl" xml:lang="en-US">Ordinary share, par value</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OrdinarySharesShareAuthorized" xlink:label="CIK0002027815_OrdinarySharesShareAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OrdinarySharesShareAuthorized" xlink:to="CIK0002027815_OrdinarySharesShareAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OrdinarySharesShareAuthorized_lbl" xml:lang="en-US">Ordinary shares, share authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OrdinarySharesShareOutstanding" xlink:label="CIK0002027815_OrdinarySharesShareOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OrdinarySharesShareOutstanding" xlink:to="CIK0002027815_OrdinarySharesShareOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OrdinarySharesShareOutstanding_lbl" xml:lang="en-US">Ordinary shares, share outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OrdinarySharesShareIssued" xlink:label="CIK0002027815_OrdinarySharesShareIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OrdinarySharesShareIssued" xlink:to="CIK0002027815_OrdinarySharesShareIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_OrdinarySharesShareIssued_lbl" xml:lang="en-US">Ordinary shares, share outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_Revenue" xlink:label="ifrs-full_Revenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Revenue_lbl" xml:lang="en-US">Revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CostOfSales" xlink:label="ifrs-full_CostOfSales" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CostOfSales_lbl" xml:lang="en-US">Cost of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_GrossProfit" xlink:label="ifrs-full_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_GrossProfit_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_OtherIncome" xlink:label="ifrs-full_OtherIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_OtherIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIncome_lbl" xml:lang="en-US">Other income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_OtherGainsLosses" xlink:label="ifrs-full_OtherGainsLosses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherGainsLosses" xlink:to="ifrs-full_OtherGainsLosses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherGainsLosses_lbl" xml:lang="en-US">Other gains and losses</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ReversalOfImpairmentLossRecognisedProfitOrLossTradeReceivable" xlink:label="CIK0002027815_ReversalOfImpairmentLossRecognisedProfitOrLossTradeReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ReversalOfImpairmentLossRecognisedProfitOrLossTradeReceivable" xlink:to="CIK0002027815_ReversalOfImpairmentLossRecognisedProfitOrLossTradeReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ReversalOfImpairmentLossRecognisedProfitOrLossTradeReceivable_lbl" xml:lang="en-US">Impairment loss on trade and other receivables, net of reversal</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_GeneralAndAdministrativeExpense" xlink:label="ifrs-full_GeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeneralAndAdministrativeExpense" xlink:to="ifrs-full_GeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_GeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_FinanceCosts" xlink:label="ifrs-full_FinanceCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_FinanceCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_FinanceCosts_lbl" xml:lang="en-US">Finance costs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl" xml:lang="en-US">Profit before tax</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl" xml:lang="en-US">Taxation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLoss_lbl" xml:lang="en-US">Profit and total comprehensive income for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_BasicEarningsLossPerShare" xlink:label="ifrs-full_BasicEarningsLossPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicEarningsLossPerShare" xlink:to="ifrs-full_BasicEarningsLossPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BasicEarningsLossPerShare_lbl" xml:lang="en-US">Basic net loss per share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DilutedEarningsLossPerShare" xlink:label="ifrs-full_DilutedEarningsLossPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DilutedEarningsLossPerShare" xlink:to="ifrs-full_DilutedEarningsLossPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DilutedEarningsLossPerShare_lbl" xml:lang="en-US">Diluted net loss per share</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_WeightedAverageNumberOfSharesOutstandingWeightedAverageBasic" xlink:label="CIK0002027815_WeightedAverageNumberOfSharesOutstandingWeightedAverageBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_WeightedAverageNumberOfSharesOutstandingWeightedAverageBasic" xlink:to="CIK0002027815_WeightedAverageNumberOfSharesOutstandingWeightedAverageBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_WeightedAverageNumberOfSharesOutstandingWeightedAverageBasic_lbl" xml:lang="en-US">Weighted average number of shares outstanding, basic</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_WeightedAverageNumberOfSharesOutstandingDiluted" xlink:label="CIK0002027815_WeightedAverageNumberOfSharesOutstandingDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_WeightedAverageNumberOfSharesOutstandingDiluted" xlink:to="CIK0002027815_WeightedAverageNumberOfSharesOutstandingDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_WeightedAverageNumberOfSharesOutstandingDiluted_lbl" xml:lang="en-US">Weighted average number of shares outstanding, Diluted</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Equity_2_lbl" xml:lang="en-US">At March 31, 2025</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_NumberOfSharesOutstanding" xlink:label="ifrs-full_NumberOfSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_lbl" xml:lang="en-US">Beginning balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ImputedInterest" xlink:label="CIK0002027815_ImputedInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ImputedInterest" xlink:to="CIK0002027815_ImputedInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ImputedInterest_lbl" xml:lang="en-US">Imputed interest</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_IssuranceOfOrdinaryShares" xlink:label="CIK0002027815_IssuranceOfOrdinaryShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_IssuranceOfOrdinaryShares" xlink:to="CIK0002027815_IssuranceOfOrdinaryShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_IssuranceOfOrdinaryShares_lbl" xml:lang="en-US">Issurance of ordinary shares</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCosts" xlink:label="CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCosts" xlink:to="CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCosts_lbl" xml:lang="en-US">Issurance of shares pursuant to IPO, net of offering Costs</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCostsShares" xlink:label="CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCostsShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCostsShares" xlink:to="CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCostsShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCostsShares_lbl" xml:lang="en-US">Issurance of shares pursuant to IPO, net of offering Costs, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncome_lbl" xml:lang="en-US">Profit and total comprehensive income for the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Equity_3_lbl" xml:lang="en-US">At March 31, 2026</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_2_lbl" xml:lang="en-US">Ending balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_StatementOfCashFlowsAbstract" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of cash flows [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">OPERATING ACTIVITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ProfitLossBeforeTaxs" xlink:label="CIK0002027815_ProfitLossBeforeTaxs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ProfitLossBeforeTaxs" xlink:to="CIK0002027815_ProfitLossBeforeTaxs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="CIK0002027815_ProfitLossBeforeTaxs_lbl" xml:lang="en-US">Profit before tax</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xml:lang="en-US">Adjustments for:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables" xlink:label="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables" xlink:to="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables_lbl" xml:lang="en-US">Impairment loss on trade receivables, net of reversal</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_GainOnDisposalOfSubsidiary" xlink:label="CIK0002027815_GainOnDisposalOfSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_GainOnDisposalOfSubsidiary" xlink:to="CIK0002027815_GainOnDisposalOfSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_GainOnDisposalOfSubsidiary_lbl" xml:lang="en-US">Gain on disposal of a subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_InterestIncomeOnLoansAndAdvancesToBanks" xlink:label="ifrs-full_InterestIncomeOnLoansAndAdvancesToBanks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestIncomeOnLoansAndAdvancesToBanks" xlink:to="ifrs-full_InterestIncomeOnLoansAndAdvancesToBanks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestIncomeOnLoansAndAdvancesToBanks_lbl" xml:lang="en-US">Interest income from banks</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl" xml:lang="en-US">Interest expenses on lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AdjustmentsForDividendIncomes" xlink:label="CIK0002027815_AdjustmentsForDividendIncomes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AdjustmentsForDividendIncomes" xlink:to="CIK0002027815_AdjustmentsForDividendIncomes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AdjustmentsForDividendIncomes_lbl" xml:lang="en-US">Interest expenses on dividend payables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_InterestExpenseOnTradePayableWithThirdParty" xlink:label="CIK0002027815_InterestExpenseOnTradePayableWithThirdParty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_InterestExpenseOnTradePayableWithThirdParty" xlink:to="CIK0002027815_InterestExpenseOnTradePayableWithThirdParty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_InterestExpenseOnTradePayableWithThirdParty_lbl" xml:lang="en-US">Interest expense on trade payable with a third party</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ImputedInterestOnAmountDueToDirector" xlink:label="CIK0002027815_ImputedInterestOnAmountDueToDirector" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ImputedInterestOnAmountDueToDirector" xlink:to="CIK0002027815_ImputedInterestOnAmountDueToDirector_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ImputedInterestOnAmountDueToDirector_lbl" xml:lang="en-US">Imputed interest on amount due to a director</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet" xlink:label="CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet" xlink:to="CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet_lbl" xml:lang="en-US">Imputed interest on amount due to related parties, net</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DepreciationOfPropertyPlantAndEquipment" xlink:label="CIK0002027815_DepreciationOfPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DepreciationOfPropertyPlantAndEquipment" xlink:to="CIK0002027815_DepreciationOfPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DepreciationOfPropertyPlantAndEquipment_lbl" xml:lang="en-US">Depreciation of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DepreciationOfRightofuseAssets" xlink:label="CIK0002027815_DepreciationOfRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DepreciationOfRightofuseAssets" xlink:to="CIK0002027815_DepreciationOfRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DepreciationOfRightofuseAssets_lbl" xml:lang="en-US">Depreciation of right-of-use assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xml:lang="en-US">Operating cash flows before movements in working capital</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xml:lang="en-US">Increase / (decrease) in inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xml:lang="en-US">Increase / (decrease) in trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_lbl" xml:lang="en-US">(Decrease) / increase in prepayments, deposits and other receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_IncreaseDecreaseInRegulatoryDeferralAccountCreditBalance" xlink:label="CIK0002027815_IncreaseDecreaseInRegulatoryDeferralAccountCreditBalance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_IncreaseDecreaseInRegulatoryDeferralAccountCreditBalance" xlink:to="CIK0002027815_IncreaseDecreaseInRegulatoryDeferralAccountCreditBalance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_IncreaseDecreaseInRegulatoryDeferralAccountCreditBalance_lbl" xml:lang="en-US">Decrease in bank balances - client accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_lbl" xml:lang="en-US">Decrease in trade and other payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_lbl" xml:lang="en-US">Net cash (used in) / generated from operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_InterestReceivedClassifiedAsOperatingActivities" xlink:label="ifrs-full_InterestReceivedClassifiedAsOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestReceivedClassifiedAsOperatingActivities" xlink:to="ifrs-full_InterestReceivedClassifiedAsOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestReceivedClassifiedAsOperatingActivities_lbl" xml:lang="en-US">Interest received</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_IncomeTaxesPaidRefundClassifiedAsOperatingActivitie" xlink:label="CIK0002027815_IncomeTaxesPaidRefundClassifiedAsOperatingActivitie" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_IncomeTaxesPaidRefundClassifiedAsOperatingActivitie" xlink:to="CIK0002027815_IncomeTaxesPaidRefundClassifiedAsOperatingActivitie_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_IncomeTaxesPaidRefundClassifiedAsOperatingActivitie_lbl" xml:lang="en-US">Income tax paid</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash (used in) / generated from operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">FINANCING ACTIVITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ProceedsFromIssuanceOfShares" xlink:label="CIK0002027815_ProceedsFromIssuanceOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ProceedsFromIssuanceOfShares" xlink:to="CIK0002027815_ProceedsFromIssuanceOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ProceedsFromIssuanceOfShares_lbl" xml:lang="en-US">Proceeds from issuance of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_PaymentOfDeferredOfferingCosts" xlink:label="CIK0002027815_PaymentOfDeferredOfferingCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PaymentOfDeferredOfferingCosts" xlink:to="CIK0002027815_PaymentOfDeferredOfferingCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="CIK0002027815_PaymentOfDeferredOfferingCosts_lbl" xml:lang="en-US">Payment of deferred offering costs</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_RepaymentOfDividendPayables" xlink:label="CIK0002027815_RepaymentOfDividendPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_RepaymentOfDividendPayables" xlink:to="CIK0002027815_RepaymentOfDividendPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="CIK0002027815_RepaymentOfDividendPayables_lbl" xml:lang="en-US">Repayment of dividend payables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AdvancesFromDirector" xlink:label="CIK0002027815_AdvancesFromDirector" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AdvancesFromDirector" xlink:to="CIK0002027815_AdvancesFromDirector_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AdvancesFromDirector_lbl" xml:lang="en-US">Advances from a director</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_RepaymentOfAdvancesToDirector" xlink:label="CIK0002027815_RepaymentOfAdvancesToDirector" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_RepaymentOfAdvancesToDirector" xlink:to="CIK0002027815_RepaymentOfAdvancesToDirector_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="CIK0002027815_RepaymentOfAdvancesToDirector_lbl" xml:lang="en-US">Repayment of advances to a director</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Repayment of lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_RepaymentOfLoanFromFormerRelatedCompany" xlink:label="CIK0002027815_RepaymentOfLoanFromFormerRelatedCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_RepaymentOfLoanFromFormerRelatedCompany" xlink:to="CIK0002027815_RepaymentOfLoanFromFormerRelatedCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="CIK0002027815_RepaymentOfLoanFromFormerRelatedCompany_lbl" xml:lang="en-US">Repayment of loan from a former related company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Interest paid</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash (used in) / generated from financing activities</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants_lbl" xml:lang="en-US">Government grants</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl" xml:lang="en-US">Earnings per share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory_lbl" xml:lang="en-US">Critical Accounting Estimates and Significant Management Judgments</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ScheduleOfSubsisiariesTableTextBlock" xlink:label="CIK0002027815_ScheduleOfSubsisiariesTableTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ScheduleOfSubsisiariesTableTextBlock_lbl" xml:lang="en-US">Schedule of subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ScheduleofBreakdownofRevenueTableTextBlock" xlink:label="CIK0002027815_ScheduleofBreakdownofRevenueTableTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ScheduleofBreakdownofRevenueTableTextBlock_lbl" xml:lang="en-US">Schedule of breakdown of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfInsurancePremiumRevenueExplanatory" xlink:label="ifrs-full_DisclosureOfInsurancePremiumRevenueExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInsurancePremiumRevenueExplanatory_lbl" xml:lang="en-US">Schedule of cost of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfOtherOperatingIncomeExplanatory" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExplanatory_lbl" xml:lang="en-US">Schedule of other income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfExpensesExplanatory" xlink:label="ifrs-full_DisclosureOfExpensesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfExpensesExplanatory" xlink:to="ifrs-full_DisclosureOfExpensesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfExpensesExplanatory_lbl" xml:lang="en-US">Schedule of administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory_lbl" xml:lang="en-US">Schedule of finance cost</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ScheduleofOtherGainsandLossesTextBlock" xlink:label="CIK0002027815_ScheduleofOtherGainsandLossesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ScheduleofOtherGainsandLossesTextBlock" xlink:to="CIK0002027815_ScheduleofOtherGainsandLossesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ScheduleofOtherGainsandLossesTextBlock_lbl" xml:lang="en-US">Schedule of Other Gains and Losses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfTradingIncomeExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfTradingIncomeExpenseExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTradingIncomeExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfTradingIncomeExpenseExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTradingIncomeExpenseExplanatory_lbl" xml:lang="en-US">Schedule of taxation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_lbl" xml:lang="en-US">Schedule of profit before tax</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_lbl" xml:lang="en-US">Schedule of property plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ScheduleOfEstimatedResidualValuesTableTextBlock" xlink:label="CIK0002027815_ScheduleOfEstimatedResidualValuesTableTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ScheduleOfEstimatedResidualValuesTableTextBlock_lbl" xml:lang="en-US">Schedule of estimated residual values</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ScheduleOfRightOfUseAssetsTableTextBlock" xlink:label="CIK0002027815_ScheduleOfRightOfUseAssetsTableTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ScheduleOfRightOfUseAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of right of use assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfDeferredIncomeExplanatory" xlink:label="ifrs-full_DisclosureOfDeferredIncomeExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDeferredIncomeExplanatory_lbl" xml:lang="en-US">Schedule of deferred offering costs</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_PrepaymentsDepositsOtherReceivablesTableTextBlock" xlink:label="CIK0002027815_PrepaymentsDepositsOtherReceivablesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PrepaymentsDepositsOtherReceivablesTableTextBlock" xlink:to="CIK0002027815_PrepaymentsDepositsOtherReceivablesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_PrepaymentsDepositsOtherReceivablesTableTextBlock_lbl" xml:lang="en-US">Schedule of prepayments and deposits and other receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureOfInventoriesMerchandiseExplanatory" xlink:label="CIK0002027815_DisclosureOfInventoriesMerchandiseExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisclosureOfInventoriesMerchandiseExplanatory" xlink:to="CIK0002027815_DisclosureOfInventoriesMerchandiseExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureOfInventoriesMerchandiseExplanatory_lbl" xml:lang="en-US">Schedule of inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureOfTradingReceivablesExplanatory" xlink:label="CIK0002027815_DisclosureOfTradingReceivablesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisclosureOfTradingReceivablesExplanatory" xlink:to="CIK0002027815_DisclosureOfTradingReceivablesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureOfTradingReceivablesExplanatory_lbl" xml:lang="en-US">Schedule of trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ScheduleOfTradeReceivablesDuePaymentsTableTextBlock" xlink:label="CIK0002027815_ScheduleOfTradeReceivablesDuePaymentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ScheduleOfTradeReceivablesDuePaymentsTableTextBlock" xlink:to="CIK0002027815_ScheduleOfTradeReceivablesDuePaymentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ScheduleOfTradeReceivablesDuePaymentsTableTextBlock_lbl" xml:lang="en-US">Schedule of trade receivables based on due dates</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl" xml:lang="en-US">Schedule of relationships</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ScheduleOfAmountDueToDirectorTableTextBlock" xlink:label="CIK0002027815_ScheduleOfAmountDueToDirectorTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ScheduleOfAmountDueToDirectorTableTextBlock" xlink:to="CIK0002027815_ScheduleOfAmountDueToDirectorTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ScheduleOfAmountDueToDirectorTableTextBlock_lbl" xml:lang="en-US">Schedule of amount due to director</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureRelatedPartyTransactionsExplanatory" xlink:label="CIK0002027815_DisclosureRelatedPartyTransactionsExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureRelatedPartyTransactionsExplanatory_lbl" xml:lang="en-US">Schedule of transactions with related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureBalancesWithRelatedPartiesExplanatory" xlink:label="CIK0002027815_DisclosureBalancesWithRelatedPartiesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisclosureBalancesWithRelatedPartiesExplanatory" xlink:to="CIK0002027815_DisclosureBalancesWithRelatedPartiesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureBalancesWithRelatedPartiesExplanatory_lbl" xml:lang="en-US">Schedule of balances with related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureInterestsInSubsidiariesExplanatory" xlink:label="CIK0002027815_DisclosureInterestsInSubsidiariesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisclosureInterestsInSubsidiariesExplanatory" xlink:to="CIK0002027815_DisclosureInterestsInSubsidiariesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureInterestsInSubsidiariesExplanatory_lbl" xml:lang="en-US">Schedule of interests in subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureTradePayablesExplanatory" xlink:label="CIK0002027815_DisclosureTradePayablesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureTradePayablesExplanatory_lbl" xml:lang="en-US">Schedule of trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory" xlink:label="ifrs-full_DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory_lbl" xml:lang="en-US">Schedule of other payables and accuruals</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LoansFromFormerRelatedCompanyExplanatory" xlink:label="CIK0002027815_LoansFromFormerRelatedCompanyExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LoansFromFormerRelatedCompanyExplanatory_lbl" xml:lang="en-US">Schedule of loan from former related company</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisposalSubsidiaryTableTextBlock" xlink:label="CIK0002027815_DisposalSubsidiaryTableTextBlock" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisposalSubsidiaryTableTextBlock_lbl" xml:lang="en-US">Schedule of Disposal Subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureLeaseLiabilitiesExplanatory" xlink:label="CIK0002027815_DisclosureLeaseLiabilitiesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureLeaseLiabilitiesExplanatory_lbl" xml:lang="en-US">Schedule of Lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory" xlink:label="ifrs-full_DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory_lbl" xml:lang="en-US">Schedule of regulatory requirements</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureFinancialInstrumentsExplanatory" xlink:label="CIK0002027815_DisclosureFinancialInstrumentsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisclosureFinancialInstrumentsExplanatory" xlink:to="CIK0002027815_DisclosureFinancialInstrumentsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Schedule of categories of financial instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfCreditRiskExposureExplanatory" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureExplanatory" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureExplanatory_lbl" xml:lang="en-US">Schedule of non-trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureExpectedCreditLossesExplanatory" xlink:label="CIK0002027815_DisclosureExpectedCreditLossesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisclosureExpectedCreditLossesExplanatory" xlink:to="CIK0002027815_DisclosureExpectedCreditLossesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureExpectedCreditLossesExplanatory_lbl" xml:lang="en-US">Schedule of expected credit losses</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureInternalCreditRiskGradingExplanatory" xlink:label="CIK0002027815_DisclosureInternalCreditRiskGradingExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisclosureInternalCreditRiskGradingExplanatory" xlink:to="CIK0002027815_DisclosureInternalCreditRiskGradingExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureInternalCreditRiskGradingExplanatory_lbl" xml:lang="en-US">Schedule of loss allowance for trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory_lbl" xml:lang="en-US">Schedule of loss allowance for trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureCustomersRevenueExplanatory" xlink:label="CIK0002027815_DisclosureCustomersRevenueExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisclosureCustomersRevenueExplanatory" xlink:to="CIK0002027815_DisclosureCustomersRevenueExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureCustomersRevenueExplanatory_lbl" xml:lang="en-US">Schedule of customers revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory" xlink:label="CIK0002027815_DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory" xlink:to="CIK0002027815_DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory_lbl" xml:lang="en-US">Schedule of Group&#8217;s remaining contractual maturity for its non-derivative financial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureSegmentReportingInformationExplanatory" xlink:label="CIK0002027815_DisclosureSegmentReportingInformationExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisclosureSegmentReportingInformationExplanatory" xlink:to="CIK0002027815_DisclosureSegmentReportingInformationExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureSegmentReportingInformationExplanatory_lbl" xml:lang="en-US">Schedule of segment information</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisclosureFinancingActivitiesExplanatory" xlink:label="CIK0002027815_DisclosureFinancingActivitiesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisclosureFinancingActivitiesExplanatory" xlink:to="CIK0002027815_DisclosureFinancingActivitiesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisclosureFinancingActivitiesExplanatory_lbl" xml:lang="en-US">Schedule of reconciliation of financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfOffsettingOfFinancialAssetsTable" xlink:label="ifrs-full_DisclosureOfOffsettingOfFinancialAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOffsettingOfFinancialAssetsTable" xlink:to="ifrs-full_DisclosureOfOffsettingOfFinancialAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOffsettingOfFinancialAssetsTable_lbl" xml:lang="en-US">Disclosure of offsetting of financial assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_ParentEntityLegalName" xlink:label="dei_ParentEntityLegalName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ParentEntityLegalName" xlink:to="dei_ParentEntityLegalName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_ParentEntityLegalName_lbl" xml:lang="en-US">Name of the Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CountryOfIncorporation" xlink:label="ifrs-full_CountryOfIncorporation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CountryOfIncorporation" xlink:to="ifrs-full_CountryOfIncorporation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CountryOfIncorporation_lbl" xml:lang="en-US">Place incorporation</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DateOfIncorporation" xlink:label="CIK0002027815_DateOfIncorporation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DateOfIncorporation" xlink:to="CIK0002027815_DateOfIncorporation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DateOfIncorporation_lbl" xml:lang="en-US">Date of incorporation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:label="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:to="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_lbl" xml:lang="en-US">Principal activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInAssociate" xlink:label="ifrs-full_ProportionOfOwnershipInterestInAssociate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInAssociate" xlink:to="ifrs-full_ProportionOfOwnershipInterestInAssociate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInAssociate_lbl" xml:lang="en-US">Voting power held</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_NumberOfSharesIssued" xlink:label="ifrs-full_NumberOfSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesIssued_lbl" xml:lang="en-US">Shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AdditionalSharesIssued" xlink:label="CIK0002027815_AdditionalSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AdditionalSharesIssued" xlink:to="CIK0002027815_AdditionalSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AdditionalSharesIssued_lbl" xml:lang="en-US">Additional shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AuthorizedShareCapital" xlink:label="CIK0002027815_AuthorizedShareCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AuthorizedShareCapital" xlink:to="CIK0002027815_AuthorizedShareCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AuthorizedShareCapital_lbl" xml:lang="en-US">Authorized share capital</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DividedShares" xlink:label="CIK0002027815_DividedShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DividedShares" xlink:to="CIK0002027815_DividedShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DividedShares_lbl" xml:lang="en-US">Divided shares</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ValuePerShare" xlink:label="CIK0002027815_ValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ValuePerShare" xlink:to="CIK0002027815_ValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ValuePerShare_lbl" xml:lang="en-US">Value per share</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ShareholdersConsiderationDescription" xlink:label="CIK0002027815_ShareholdersConsiderationDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ShareholdersConsiderationDescription" xlink:to="CIK0002027815_ShareholdersConsiderationDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ShareholdersConsiderationDescription_lbl" xml:lang="en-US">Shareholders consideration description</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties1" xlink:label="CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties1" xlink:to="CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties1_lbl" xml:lang="en-US">Security related service and asset management income &#8211; third parties1</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TradingOfTimepiecesThirdParties" xlink:label="CIK0002027815_TradingOfTimepiecesThirdParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TradingOfTimepiecesThirdParties" xlink:to="CIK0002027815_TradingOfTimepiecesThirdParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TradingOfTimepiecesThirdParties_lbl" xml:lang="en-US">Trading of timepieces - third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AssetManagementFeeRelatedPartiesNote16b" xlink:label="CIK0002027815_AssetManagementFeeRelatedPartiesNote16b" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AssetManagementFeeRelatedPartiesNote16b" xlink:to="CIK0002027815_AssetManagementFeeRelatedPartiesNote16b_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AssetManagementFeeRelatedPartiesNote16b_lbl" xml:lang="en-US">-&#160;&#160;Asset management fee &#8211; related parties (Note 17(b))</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AdvisoryAndConsultancyFeeThirdParties" xlink:label="CIK0002027815_AdvisoryAndConsultancyFeeThirdParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AdvisoryAndConsultancyFeeThirdParties" xlink:to="CIK0002027815_AdvisoryAndConsultancyFeeThirdParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AdvisoryAndConsultancyFeeThirdParties_lbl" xml:lang="en-US">-&#160;&#160;Advisory and consultancy fee &#8211; third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TotalBreakDownOfRevenue" xlink:label="CIK0002027815_TotalBreakDownOfRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TotalBreakDownOfRevenue" xlink:to="CIK0002027815_TotalBreakDownOfRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TotalBreakDownOfRevenue_lbl" xml:lang="en-US">Total break down of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xml:lang="en-US">Disclosure of transactions between related parties [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CostOfSales_2_lbl" xml:lang="en-US">Cost of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DirectLaborCosts" xlink:label="CIK0002027815_DirectLaborCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DirectLaborCosts" xlink:to="CIK0002027815_DirectLaborCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DirectLaborCosts_lbl" xml:lang="en-US">Direct labor costs</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DirectorSalary" xlink:label="CIK0002027815_DirectorSalary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DirectorSalary" xlink:to="CIK0002027815_DirectorSalary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DirectorSalary_lbl" xml:lang="en-US">Director salary</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_HandlingCost" xlink:label="CIK0002027815_HandlingCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_HandlingCost" xlink:to="CIK0002027815_HandlingCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_HandlingCost_lbl" xml:lang="en-US">Handling cost</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_SalariesAndBenefits" xlink:label="CIK0002027815_SalariesAndBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_SalariesAndBenefits" xlink:to="CIK0002027815_SalariesAndBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_SalariesAndBenefits_lbl" xml:lang="en-US">Salaries and benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OfficeAndMiscellaneous1" xlink:label="CIK0002027815_OfficeAndMiscellaneous1" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OfficeAndMiscellaneous1_lbl" xml:lang="en-US">Office and miscellaneous1</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_RentBuildingManagementFeesAndRates" xlink:label="CIK0002027815_RentBuildingManagementFeesAndRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_RentBuildingManagementFeesAndRates" xlink:to="CIK0002027815_RentBuildingManagementFeesAndRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_RentBuildingManagementFeesAndRates_lbl" xml:lang="en-US">Rent, building management fees and rates</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ProfessionalFee" xlink:label="CIK0002027815_ProfessionalFee" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ProfessionalFee" xlink:to="CIK0002027815_ProfessionalFee_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ProfessionalFee_lbl" xml:lang="en-US">Professional fees</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DepreciationPropertyPlantAndEquipmentNote10" xlink:label="CIK0002027815_DepreciationPropertyPlantAndEquipmentNote10" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DepreciationPropertyPlantAndEquipmentNote10" xlink:to="CIK0002027815_DepreciationPropertyPlantAndEquipmentNote10_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DepreciationPropertyPlantAndEquipmentNote10_lbl" xml:lang="en-US">Depreciation &#8211; property, plant and equipment (Note 11)</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DepreciationRightofuseAssetsNote11" xlink:label="CIK0002027815_DepreciationRightofuseAssetsNote11" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DepreciationRightofuseAssetsNote11" xlink:to="CIK0002027815_DepreciationRightofuseAssetsNote11_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DepreciationRightofuseAssetsNote11_lbl" xml:lang="en-US">Depreciation &#8211; right-of-use assets (Note 12)</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BankCharges" xlink:label="CIK0002027815_BankCharges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BankCharges" xlink:to="CIK0002027815_BankCharges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BankCharges_lbl" xml:lang="en-US">Bank charges</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_Others" xlink:label="CIK0002027815_Others" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_Others" xlink:to="CIK0002027815_Others_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_Others_lbl" xml:lang="en-US">Others</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AdministrativeExpenses" xlink:label="CIK0002027815_AdministrativeExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AdministrativeExpenses" xlink:to="CIK0002027815_AdministrativeExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AdministrativeExpenses_lbl" xml:lang="en-US">&#160;Total administrative expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities_2_lbl" xml:lang="en-US">Interest expense on lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_InterestExpenseOnDividendPayableWithRelatedPartyNote16b" xlink:label="CIK0002027815_InterestExpenseOnDividendPayableWithRelatedPartyNote16b" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_InterestExpenseOnDividendPayableWithRelatedPartyNote16b" xlink:to="CIK0002027815_InterestExpenseOnDividendPayableWithRelatedPartyNote16b_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_InterestExpenseOnDividendPayableWithRelatedPartyNote16b_lbl" xml:lang="en-US">Interest expense on dividend payable with a related party (Note 17(b))</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet" xlink:to="CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet_2_lbl" xml:lang="en-US">Imputed interest on amounts due to related parties, net</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_FinanceCost" xlink:label="CIK0002027815_FinanceCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_FinanceCost" xlink:to="CIK0002027815_FinanceCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_FinanceCost_lbl" xml:lang="en-US">finance cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ForeignExchangeGain" xlink:label="ifrs-full_ForeignExchangeGain" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ForeignExchangeGain" xlink:to="ifrs-full_ForeignExchangeGain_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ForeignExchangeGain_lbl" xml:lang="en-US">Foreign exchange losses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_GainsOnDisposalsOfInvestments" xlink:label="ifrs-full_GainsOnDisposalsOfInvestments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsOnDisposalsOfInvestments" xlink:to="ifrs-full_GainsOnDisposalsOfInvestments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsOnDisposalsOfInvestments_lbl" xml:lang="en-US">Gain on disposal of a subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OtherGainsAndLosses" xlink:label="CIK0002027815_OtherGainsAndLosses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OtherGainsAndLosses" xlink:to="CIK0002027815_OtherGainsAndLosses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OtherGainsAndLosses_lbl" xml:lang="en-US">Other Gains and Losses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_TaxExpenseOtherThanIncomeTaxExpense" xlink:label="ifrs-full_TaxExpenseOtherThanIncomeTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxExpenseOtherThanIncomeTaxExpense" xlink:to="ifrs-full_TaxExpenseOtherThanIncomeTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxExpenseOtherThanIncomeTaxExpense_lbl" xml:lang="en-US">Income tax expense</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_UnderProvisionIncomeTaxExpense" xlink:label="CIK0002027815_UnderProvisionIncomeTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_UnderProvisionIncomeTaxExpense" xlink:to="CIK0002027815_UnderProvisionIncomeTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_UnderProvisionIncomeTaxExpense_lbl" xml:lang="en-US">Under provision</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossBeforeTax_2_lbl" xml:lang="en-US">Profit before tax</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_AverageEffectiveTaxRate" xlink:label="ifrs-full_AverageEffectiveTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageEffectiveTaxRate" xlink:to="ifrs-full_AverageEffectiveTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AverageEffectiveTaxRate_lbl" xml:lang="en-US">Income tax rate</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TaxAtDomesticIncomeTaxRate" xlink:label="CIK0002027815_TaxAtDomesticIncomeTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TaxAtDomesticIncomeTaxRate" xlink:to="CIK0002027815_TaxAtDomesticIncomeTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TaxAtDomesticIncomeTaxRate_lbl" xml:lang="en-US">Tax at the domestic income tax rate of 16.5%</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TaxEffectOfIncomeNotTaxableForTaxPurpose" xlink:label="CIK0002027815_TaxEffectOfIncomeNotTaxableForTaxPurpose" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TaxEffectOfIncomeNotTaxableForTaxPurpose" xlink:to="CIK0002027815_TaxEffectOfIncomeNotTaxableForTaxPurpose_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TaxEffectOfIncomeNotTaxableForTaxPurpose_lbl" xml:lang="en-US">Tax effect of income not taxable for tax purpose</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TaxEffectOfExpensesNotDeductibleForTaxPurpose" xlink:label="CIK0002027815_TaxEffectOfExpensesNotDeductibleForTaxPurpose" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TaxEffectOfExpensesNotDeductibleForTaxPurpose" xlink:to="CIK0002027815_TaxEffectOfExpensesNotDeductibleForTaxPurpose_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TaxEffectOfExpensesNotDeductibleForTaxPurpose_lbl" xml:lang="en-US">Tax effect of expenses not deductible for tax purpose</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TaxEffectOfTwotierProfitsTaxRatesRegime" xlink:label="CIK0002027815_TaxEffectOfTwotierProfitsTaxRatesRegime" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TaxEffectOfTwotierProfitsTaxRatesRegime" xlink:to="CIK0002027815_TaxEffectOfTwotierProfitsTaxRatesRegime_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TaxEffectOfTwotierProfitsTaxRatesRegime_lbl" xml:lang="en-US">Tax effect of two-tier profits tax rates regime</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TaxEffectOfTaxLossNotRecognized" xlink:label="CIK0002027815_TaxEffectOfTaxLossNotRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TaxEffectOfTaxLossNotRecognized" xlink:to="CIK0002027815_TaxEffectOfTaxLossNotRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TaxEffectOfTaxLossNotRecognized_lbl" xml:lang="en-US">Tax effect of tax loss not recognized</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_UnrecognizedTemporaryDifferences" xlink:label="CIK0002027815_UnrecognizedTemporaryDifferences" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_UnrecognizedTemporaryDifferences" xlink:to="CIK0002027815_UnrecognizedTemporaryDifferences_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_UnrecognizedTemporaryDifferences_lbl" xml:lang="en-US">Unrecognized temporary differences</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_UtilizationOfTaxLossesPreviouslyNotRecognized" xlink:label="CIK0002027815_UtilizationOfTaxLossesPreviouslyNotRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_UtilizationOfTaxLossesPreviouslyNotRecognized" xlink:to="CIK0002027815_UtilizationOfTaxLossesPreviouslyNotRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_UtilizationOfTaxLossesPreviouslyNotRecognized_lbl" xml:lang="en-US">Utilization of tax losses previously not recognized</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_UnderprovisionInRespectOfPriorYear" xlink:label="CIK0002027815_UnderprovisionInRespectOfPriorYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_UnderprovisionInRespectOfPriorYear" xlink:to="CIK0002027815_UnderprovisionInRespectOfPriorYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_UnderprovisionInRespectOfPriorYear_lbl" xml:lang="en-US">Underprovision in respect of prior years</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TaxConcession" xlink:label="CIK0002027815_TaxConcession" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TaxConcession" xlink:to="CIK0002027815_TaxConcession_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TaxConcession_lbl" xml:lang="en-US">Tax concession</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TaxationForYear" xlink:label="CIK0002027815_TaxationForYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TaxationForYear" xlink:to="CIK0002027815_TaxationForYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TaxationForYear_lbl" xml:lang="en-US">Taxation for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfChangesInGoodwillTable" xlink:label="ifrs-full_DisclosureOfReconciliationOfChangesInGoodwillTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfReconciliationOfChangesInGoodwillTable" xlink:to="ifrs-full_DisclosureOfReconciliationOfChangesInGoodwillTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfReconciliationOfChangesInGoodwillTable_lbl" xml:lang="en-US">Disclosure of reconciliation of changes in goodwill [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Ending balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Write off</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_3_lbl" xml:lang="en-US">Ending balance</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ProvidedForYearPropertyPlantAndEquipments" xlink:label="CIK0002027815_ProvidedForYearPropertyPlantAndEquipments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ProvidedForYearPropertyPlantAndEquipments" xlink:to="CIK0002027815_ProvidedForYearPropertyPlantAndEquipments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ProvidedForYearPropertyPlantAndEquipments_lbl" xml:lang="en-US">Provided for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_PropertyPlantAndEquipmentCarryingValue" xlink:label="CIK0002027815_PropertyPlantAndEquipmentCarryingValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PropertyPlantAndEquipmentCarryingValue" xlink:to="CIK0002027815_PropertyPlantAndEquipmentCarryingValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="CIK0002027815_PropertyPlantAndEquipmentCarryingValue_lbl" xml:lang="en-US">Carrying values</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PropertyPlantAndEquipmentCarryingValue" xlink:to="CIK0002027815_PropertyPlantAndEquipmentCarryingValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="CIK0002027815_PropertyPlantAndEquipmentCarryingValue_2_lbl" xml:lang="en-US">Carrying values</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DepreciationRatePropertyPlantAndEquipments" xlink:label="CIK0002027815_DepreciationRatePropertyPlantAndEquipments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DepreciationRatePropertyPlantAndEquipments" xlink:to="CIK0002027815_DepreciationRatePropertyPlantAndEquipments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DepreciationRatePropertyPlantAndEquipments_lbl" xml:lang="en-US">Annual depreciation rates</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DepreciationRatePropertyPlantAndEquipment" xlink:label="ifrs-full_DepreciationRatePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationRatePropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationRatePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DepreciationRatePropertyPlantAndEquipment_lbl" xml:lang="en-US">Annual depreciation rates</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DepreciationAdministrativeExpenses" xlink:label="CIK0002027815_DepreciationAdministrativeExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DepreciationAdministrativeExpenses" xlink:to="CIK0002027815_DepreciationAdministrativeExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DepreciationAdministrativeExpenses_lbl" xml:lang="en-US">Depreciation administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DepreciatedAssets" xlink:label="CIK0002027815_DepreciatedAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DepreciatedAssets" xlink:to="CIK0002027815_DepreciatedAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DepreciatedAssets_lbl" xml:lang="en-US">Depreciated assets</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DepreciatedOverUsefulLife" xlink:label="CIK0002027815_DepreciatedOverUsefulLife" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DepreciatedOverUsefulLife" xlink:to="CIK0002027815_DepreciatedOverUsefulLife_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DepreciatedOverUsefulLife_lbl" xml:lang="en-US">Depreciated over useful life</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable" xlink:label="ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable" xlink:to="ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable_lbl" xml:lang="en-US">Disclosure of quantitative information about right-of-use assets [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssets" xlink:to="ifrs-full_RightofuseAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_RightofuseAssets_2_lbl" xml:lang="en-US">Beginning balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisposalsRightofuseAssets" xlink:label="ifrs-full_DisposalsRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisposalsRightofuseAssets" xlink:to="ifrs-full_DisposalsRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisposalsRightofuseAssets_lbl" xml:lang="en-US">Disposals</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssets" xlink:to="ifrs-full_RightofuseAssets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_RightofuseAssets_3_lbl" xml:lang="en-US">Ending balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DepreciationRightofuseAssets" xlink:label="ifrs-full_DepreciationRightofuseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationRightofuseAssets" xlink:to="ifrs-full_DepreciationRightofuseAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationRightofuseAssets_lbl" xml:lang="en-US">Depreciation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RightofuseAssets" xlink:to="ifrs-full_RightofuseAssets_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_RightofuseAssets_4_lbl" xml:lang="en-US">Carrying values</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DepreciationExpenses" xlink:label="CIK0002027815_DepreciationExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DepreciationExpenses" xlink:to="CIK0002027815_DepreciationExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DepreciationExpenses_lbl" xml:lang="en-US">Depreciation expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_WriteOffOtherComprehensiveIncome" xlink:label="CIK0002027815_WriteOffOtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_WriteOffOtherComprehensiveIncome" xlink:to="CIK0002027815_WriteOffOtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_WriteOffOtherComprehensiveIncome_lbl" xml:lang="en-US">Write off other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_LegalProceedingsProvision" xlink:label="ifrs-full_LegalProceedingsProvision" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LegalProceedingsProvision" xlink:to="ifrs-full_LegalProceedingsProvision_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LegalProceedingsProvision_lbl" xml:lang="en-US">Legal fees</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OtherProfessionalExpenses" xlink:label="CIK0002027815_OtherProfessionalExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OtherProfessionalExpenses" xlink:to="CIK0002027815_OtherProfessionalExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OtherProfessionalExpenses_lbl" xml:lang="en-US">Other professional expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DeferredOfferingCost" xlink:to="CIK0002027815_DeferredOfferingCost_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_DeferredOfferingCost_2_lbl" xml:lang="en-US">Deferred offering cost</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DepositsOnLeaseThirdParties" xlink:label="CIK0002027815_DepositsOnLeaseThirdParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DepositsOnLeaseThirdParties" xlink:to="CIK0002027815_DepositsOnLeaseThirdParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DepositsOnLeaseThirdParties_lbl" xml:lang="en-US">Deposits &#8211; third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_PrepaymentsThirdPartie" xlink:label="CIK0002027815_PrepaymentsThirdPartie" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PrepaymentsThirdPartie" xlink:to="CIK0002027815_PrepaymentsThirdPartie_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_PrepaymentsThirdPartie_lbl" xml:lang="en-US">Prepayments &#8211; third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_NoncurrentAsset" xlink:label="CIK0002027815_NoncurrentAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_NoncurrentAsset" xlink:to="CIK0002027815_NoncurrentAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_NoncurrentAsset_lbl" xml:lang="en-US">Non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DepositsOnLeaseThirdPartiesCurrent" xlink:label="CIK0002027815_DepositsOnLeaseThirdPartiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DepositsOnLeaseThirdPartiesCurrent" xlink:to="CIK0002027815_DepositsOnLeaseThirdPartiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DepositsOnLeaseThirdPartiesCurrent_lbl" xml:lang="en-US">Deposits on lease &#8211; third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_PrepaymentsThirdParties" xlink:label="CIK0002027815_PrepaymentsThirdParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PrepaymentsThirdParties" xlink:to="CIK0002027815_PrepaymentsThirdParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_PrepaymentsThirdParties_lbl" xml:lang="en-US">Prepayments &#8211; third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OtherReceivablesThirdParties" xlink:label="CIK0002027815_OtherReceivablesThirdParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OtherReceivablesThirdParties" xlink:to="CIK0002027815_OtherReceivablesThirdParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OtherReceivablesThirdParties_lbl" xml:lang="en-US">Other receivables &#8211; third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl" xml:lang="en-US">Other receivables &#8211; related parties (Note 17(c))</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TotalDepositsAndReceivables" xlink:label="CIK0002027815_TotalDepositsAndReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TotalDepositsAndReceivables" xlink:to="CIK0002027815_TotalDepositsAndReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TotalDepositsAndReceivables_lbl" xml:lang="en-US">&#160;Total deposits and receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_MerchandiseInventoriesTimepieces" xlink:label="CIK0002027815_MerchandiseInventoriesTimepieces" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_MerchandiseInventoriesTimepieces" xlink:to="CIK0002027815_MerchandiseInventoriesTimepieces_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_MerchandiseInventoriesTimepieces_lbl" xml:lang="en-US">Merchandise inventories - timepieces</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis" xlink:label="CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis" xlink:to="CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis_lbl" xml:lang="en-US">-&#160;&#160;Security related service and asset management income &#8211; related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties" xlink:label="CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties" xlink:to="CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties_lbl" xml:lang="en-US">-&#160;&#160;Security related service and asset management income &#8211; third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TradingOfTimepiecesThirdPartie" xlink:label="CIK0002027815_TradingOfTimepiecesThirdPartie" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TradingOfTimepiecesThirdPartie" xlink:to="CIK0002027815_TradingOfTimepiecesThirdPartie_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TradingOfTimepiecesThirdPartie_lbl" xml:lang="en-US">-&#160;&#160;Trading of timepieces &#8211; third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_OtherReceivables" xlink:label="ifrs-full_OtherReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReceivables" xlink:to="ifrs-full_OtherReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherReceivables_lbl" xml:lang="en-US">TRADE RECEIVABLES GROSS</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ImpairmentAllowanceAsset" xlink:label="CIK0002027815_ImpairmentAllowanceAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ImpairmentAllowanceAsset" xlink:to="CIK0002027815_ImpairmentAllowanceAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ImpairmentAllowanceAsset_lbl" xml:lang="en-US">Less: impairment allowance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_TradeReceivables" xlink:label="ifrs-full_TradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeReceivables_lbl" xml:lang="en-US">Total trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CurrentTradeReceivablesBasedOnDue" xlink:label="CIK0002027815_CurrentTradeReceivablesBasedOnDue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CurrentTradeReceivablesBasedOnDue" xlink:to="CIK0002027815_CurrentTradeReceivablesBasedOnDue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CurrentTradeReceivablesBasedOnDue_lbl" xml:lang="en-US">Current</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CurrentTradeReceivablesOneToThreeMonths" xlink:label="CIK0002027815_CurrentTradeReceivablesOneToThreeMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CurrentTradeReceivablesOneToThreeMonths" xlink:to="CIK0002027815_CurrentTradeReceivablesOneToThreeMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CurrentTradeReceivablesOneToThreeMonths_lbl" xml:lang="en-US">1 &#8211; 3 months</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CurrentTradeReceivablesFourToSixMonths" xlink:label="CIK0002027815_CurrentTradeReceivablesFourToSixMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CurrentTradeReceivablesFourToSixMonths" xlink:to="CIK0002027815_CurrentTradeReceivablesFourToSixMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CurrentTradeReceivablesFourToSixMonths_lbl" xml:lang="en-US">4 &#8211; 6 months</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CurrentTradeReceivablesSevenToNineMonths" xlink:label="CIK0002027815_CurrentTradeReceivablesSevenToNineMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CurrentTradeReceivablesSevenToNineMonths" xlink:to="CIK0002027815_CurrentTradeReceivablesSevenToNineMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CurrentTradeReceivablesSevenToNineMonths_lbl" xml:lang="en-US">7 &#8211; 9 months</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CurrentTradeReceivablesTenToTweelveMonths" xlink:label="CIK0002027815_CurrentTradeReceivablesTenToTweelveMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CurrentTradeReceivablesTenToTweelveMonths" xlink:to="CIK0002027815_CurrentTradeReceivablesTenToTweelveMonths_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CurrentTradeReceivablesTenToTweelveMonths_lbl" xml:lang="en-US">10 &#8211; 12 months</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CurrentTradeReceivables" xlink:label="ifrs-full_CurrentTradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTradeReceivables" xlink:to="ifrs-full_CurrentTradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTradeReceivables_lbl" xml:lang="en-US">&#160;&#160;Current trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue" xlink:label="CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue" xlink:to="CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue_lbl" xml:lang="en-US">Less: impairment allowance</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TotalCurrentTradeReceivablesBasedOnDue" xlink:label="CIK0002027815_TotalCurrentTradeReceivablesBasedOnDue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TotalCurrentTradeReceivablesBasedOnDue" xlink:to="CIK0002027815_TotalCurrentTradeReceivablesBasedOnDue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TotalCurrentTradeReceivablesBasedOnDue_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CostOfRevenues" xlink:label="CIK0002027815_CostOfRevenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CostOfRevenues" xlink:to="CIK0002027815_CostOfRevenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_CostOfRevenues_lbl" xml:lang="en-US">Cost of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship" xlink:label="ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship" xlink:to="ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship_lbl" xml:lang="en-US">Nature of relationships</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity" xlink:label="ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity" xlink:to="ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity_lbl" xml:lang="en-US">Relationship with the Group</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship" xlink:to="ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship_2_lbl" xml:lang="en-US">Echo Asia (Hong Kong) Limited</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TransactionsOfRelatedParties" xlink:label="CIK0002027815_TransactionsOfRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TransactionsOfRelatedParties" xlink:to="CIK0002027815_TransactionsOfRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TransactionsOfRelatedParties_lbl" xml:lang="en-US">Name of related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DescriptionOfNatureOfCounterparty" xlink:label="ifrs-full_DescriptionOfNatureOfCounterparty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfNatureOfCounterparty" xlink:to="ifrs-full_DescriptionOfNatureOfCounterparty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfNatureOfCounterparty_lbl" xml:lang="en-US">Transaction nature</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TradeReceivablesBalance" xlink:label="CIK0002027815_TradeReceivablesBalance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TradeReceivablesBalance" xlink:to="CIK0002027815_TradeReceivablesBalance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TradeReceivablesBalance_lbl" xml:lang="en-US">Trade receivables balance</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_NatureOfRelatedPartyRelationship" xlink:label="CIK0002027815_NatureOfRelatedPartyRelationship" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_NatureOfRelatedPartyRelationship" xlink:to="CIK0002027815_NatureOfRelatedPartyRelationship_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_NatureOfRelatedPartyRelationship_lbl" xml:lang="en-US">Yuk Cuisine (Hong Kong) Limited</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_NameOfRelatedParties" xlink:label="CIK0002027815_NameOfRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_NameOfRelatedParties" xlink:to="CIK0002027815_NameOfRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_NameOfRelatedParties_lbl" xml:lang="en-US">Name of related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BalanceNature" xlink:label="CIK0002027815_BalanceNature" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BalanceNature" xlink:to="CIK0002027815_BalanceNature_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BalanceNature_lbl" xml:lang="en-US">Balance nature</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntitiesTable" xlink:label="dei_EntitiesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitiesTable" xlink:to="dei_EntitiesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitiesTable_lbl" xml:lang="en-US">Entities [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2025/dei-2025.xsd#dei_EntityInformationLineItems" xlink:label="dei_EntityInformationLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInformationLineItems" xlink:to="dei_EntityInformationLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInformationLineItems_lbl" xml:lang="en-US">Entity Information [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_PlaceOfIncorporationCountry" xlink:label="CIK0002027815_PlaceOfIncorporationCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PlaceOfIncorporationCountry" xlink:to="CIK0002027815_PlaceOfIncorporationCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_PlaceOfIncorporationCountry_lbl" xml:lang="en-US">Place of incorporation</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_IssuedAndFullyPaidShareCapital" xlink:label="CIK0002027815_IssuedAndFullyPaidShareCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_IssuedAndFullyPaidShareCapital" xlink:to="CIK0002027815_IssuedAndFullyPaidShareCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_IssuedAndFullyPaidShareCapital_lbl" xml:lang="en-US">Issued and fully paid share capital</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_PrincipalActivitiesInSubsidiaries" xlink:label="CIK0002027815_PrincipalActivitiesInSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PrincipalActivitiesInSubsidiaries" xlink:to="CIK0002027815_PrincipalActivitiesInSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_PrincipalActivitiesInSubsidiaries_lbl" xml:lang="en-US">Principal activities in subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable" xlink:label="ifrs-full_DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable" xlink:to="ifrs-full_DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable_lbl" xml:lang="en-US">Disclosure of assets and liabilities with significant risk of material adjustment [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CashClientsThirdParties" xlink:label="CIK0002027815_CashClientsThirdParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CashClientsThirdParties" xlink:to="CIK0002027815_CashClientsThirdParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CashClientsThirdParties_lbl" xml:lang="en-US">- Cash clients &#8211; third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_MarginClientsThirdParties" xlink:label="CIK0002027815_MarginClientsThirdParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_MarginClientsThirdParties" xlink:to="CIK0002027815_MarginClientsThirdParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_MarginClientsThirdParties_lbl" xml:lang="en-US">- Margin clients &#8211; third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OthersThirdParties" xlink:label="CIK0002027815_OthersThirdParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OthersThirdParties" xlink:to="CIK0002027815_OthersThirdParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OthersThirdParties_lbl" xml:lang="en-US">- Others &#8211; third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TradePayablesArisingFromConsultancyServicesThirdParties" xlink:label="CIK0002027815_TradePayablesArisingFromConsultancyServicesThirdParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TradePayablesArisingFromConsultancyServicesThirdParties" xlink:to="CIK0002027815_TradePayablesArisingFromConsultancyServicesThirdParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TradePayablesArisingFromConsultancyServicesThirdParties_lbl" xml:lang="en-US">Trade payables arising from consultancy services &#8211; third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TradePayables" xlink:label="CIK0002027815_TradePayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TradePayables" xlink:to="CIK0002027815_TradePayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TradePayables_lbl" xml:lang="en-US">&#160;Trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OtherPayablesToRelatedPartiesNote16c" xlink:label="CIK0002027815_OtherPayablesToRelatedPartiesNote16c" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OtherPayablesToRelatedPartiesNote16c" xlink:to="CIK0002027815_OtherPayablesToRelatedPartiesNote16c_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OtherPayablesToRelatedPartiesNote16c_lbl" xml:lang="en-US">Other payables to related parties (Note 17(c))</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OtherPayablesToThirdParties" xlink:label="CIK0002027815_OtherPayablesToThirdParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OtherPayablesToThirdParties" xlink:to="CIK0002027815_OtherPayablesToThirdParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OtherPayablesToThirdParties_lbl" xml:lang="en-US">Other payables to third parties</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AccruedOperatingExpenses" xlink:label="CIK0002027815_AccruedOperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AccruedOperatingExpenses" xlink:to="CIK0002027815_AccruedOperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AccruedOperatingExpenses_lbl" xml:lang="en-US">Accrued operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OtherPayablesAndAccuruals" xlink:label="CIK0002027815_OtherPayablesAndAccuruals" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OtherPayablesAndAccuruals" xlink:to="CIK0002027815_OtherPayablesAndAccuruals_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OtherPayablesAndAccuruals_lbl" xml:lang="en-US">Other payables and accuruals</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LoanFromFormerRelatedCompany1" xlink:label="CIK0002027815_LoanFromFormerRelatedCompany1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LoanFromFormerRelatedCompany1" xlink:to="CIK0002027815_LoanFromFormerRelatedCompany1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LoanFromFormerRelatedCompany1_lbl" xml:lang="en-US">Loan from a former related company1</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_MonthlyFee" xlink:label="CIK0002027815_MonthlyFee" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_MonthlyFee" xlink:to="CIK0002027815_MonthlyFee_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_MonthlyFee_lbl" xml:lang="en-US">Monthly fee</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfClassesOfShareCapitalTable" xlink:label="ifrs-full_DisclosureOfClassesOfShareCapitalTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfClassesOfShareCapitalTable" xlink:to="ifrs-full_DisclosureOfClassesOfShareCapitalTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfClassesOfShareCapitalTable_lbl" xml:lang="en-US">Disclosure of classes of share capital [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IssuedCapital_2_lbl" xml:lang="en-US">Authorized share capital</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DividendsPaidOrdinaryShares" xlink:label="ifrs-full_DividendsPaidOrdinaryShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidOrdinaryShares" xlink:to="ifrs-full_DividendsPaidOrdinaryShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DividendsPaidOrdinaryShares_lbl" xml:lang="en-US">Divided shares</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OrdinaryShareParValue" xlink:to="CIK0002027815_OrdinaryShareParValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_OrdinaryShareParValue_2_lbl" xml:lang="en-US">Ordinary par value</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OrdinarySharesIssued" xlink:label="CIK0002027815_OrdinarySharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OrdinarySharesIssued" xlink:to="CIK0002027815_OrdinarySharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OrdinarySharesIssued_lbl" xml:lang="en-US">Ordinary shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_OrdinarySharesOutstanding" xlink:label="CIK0002027815_OrdinarySharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OrdinarySharesOutstanding" xlink:to="CIK0002027815_OrdinarySharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OrdinarySharesOutstanding_lbl" xml:lang="en-US">Ordinary shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TransferredShares" xlink:label="CIK0002027815_TransferredShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TransferredShares" xlink:to="CIK0002027815_TransferredShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TransferredShares_lbl" xml:lang="en-US">transferred Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ParValuePerShares" xlink:label="CIK0002027815_ParValuePerShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ParValuePerShares" xlink:to="CIK0002027815_ParValuePerShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ParValuePerShares_lbl" xml:lang="en-US">Ordinary par share</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ShareholdersDescription" xlink:label="CIK0002027815_ShareholdersDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ShareholdersDescription" xlink:to="CIK0002027815_ShareholdersDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ShareholdersDescription_lbl" xml:lang="en-US">Shareholders description</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_PublicOfferingPrice" xlink:label="CIK0002027815_PublicOfferingPrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PublicOfferingPrice" xlink:to="CIK0002027815_PublicOfferingPrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_PublicOfferingPrice_lbl" xml:lang="en-US">Public offering price</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_PurchaseAdditionalSharesIssued" xlink:label="CIK0002027815_PurchaseAdditionalSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PurchaseAdditionalSharesIssued" xlink:to="CIK0002027815_PurchaseAdditionalSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_PurchaseAdditionalSharesIssued_lbl" xml:lang="en-US">Purchase additional Shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_TradeAndOtherReceivables" xlink:label="ifrs-full_TradeAndOtherReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherReceivables" xlink:to="ifrs-full_TradeAndOtherReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherReceivables_lbl" xml:lang="en-US">Deposits and other receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ReceivablesDueFromAssociates" xlink:label="ifrs-full_ReceivablesDueFromAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReceivablesDueFromAssociates" xlink:to="ifrs-full_ReceivablesDueFromAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReceivablesDueFromAssociates_lbl" xml:lang="en-US">Amount due from a director</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TaxPayables" xlink:label="CIK0002027815_TaxPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TaxPayables" xlink:to="CIK0002027815_TaxPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_TaxPayables_lbl" xml:lang="en-US">Tax payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_TradeAndOtherPayables" xlink:label="ifrs-full_TradeAndOtherPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayables" xlink:to="ifrs-full_TradeAndOtherPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_TradeAndOtherPayables_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_OtherPayables" xlink:label="ifrs-full_OtherPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPayables" xlink:to="ifrs-full_OtherPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherPayables_lbl" xml:lang="en-US">Other payables and accruals</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LoanFromFormerRelatedCompany" xlink:label="CIK0002027815_LoanFromFormerRelatedCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LoanFromFormerRelatedCompany" xlink:to="CIK0002027815_LoanFromFormerRelatedCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_LoanFromFormerRelatedCompany_lbl" xml:lang="en-US">Loan from a former related company</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_NetLiabilitiesDisposed" xlink:label="CIK0002027815_NetLiabilitiesDisposed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_NetLiabilitiesDisposed" xlink:to="CIK0002027815_NetLiabilitiesDisposed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_NetLiabilitiesDisposed_lbl" xml:lang="en-US">Net liabilities disposed</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ConsiderationReceived" xlink:label="CIK0002027815_ConsiderationReceived" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ConsiderationReceived" xlink:to="CIK0002027815_ConsiderationReceived_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ConsiderationReceived_lbl" xml:lang="en-US">Consideration received</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_NetLiabilitiesDisposedSubsidiary" xlink:label="CIK0002027815_NetLiabilitiesDisposedSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_NetLiabilitiesDisposedSubsidiary" xlink:to="CIK0002027815_NetLiabilitiesDisposedSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_NetLiabilitiesDisposedSubsidiary_lbl" xml:lang="en-US">Net liabilities disposed</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LossOnDisposalOfSubsidiary" xlink:label="CIK0002027815_LossOnDisposalOfSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LossOnDisposalOfSubsidiary" xlink:to="CIK0002027815_LossOnDisposalOfSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LossOnDisposalOfSubsidiary_lbl" xml:lang="en-US">Loss on disposal of a subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_NoncurrentLeaseLiabilities" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLeaseLiabilities" xlink:to="ifrs-full_NoncurrentLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLeaseLiabilities_lbl" xml:lang="en-US">As of April 1</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_InterestExpenses" xlink:label="CIK0002027815_InterestExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_InterestExpenses" xlink:to="CIK0002027815_InterestExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_InterestExpenses_lbl" xml:lang="en-US">Interest expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LeasePayment" xlink:label="CIK0002027815_LeasePayment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LeasePayment" xlink:to="CIK0002027815_LeasePayment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="CIK0002027815_LeasePayment_lbl" xml:lang="en-US">Lease payment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_LeaseLiabilities" xlink:label="ifrs-full_LeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilities" xlink:to="ifrs-full_LeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LeaseLiabilities_lbl" xml:lang="en-US">As of March 31</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_LeaseLiabilitiesAbstract" xlink:label="ifrs-full_LeaseLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LeaseLiabilitiesAbstract" xlink:to="ifrs-full_LeaseLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LeaseLiabilitiesAbstract_lbl" xml:lang="en-US">Lease Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_CurrentLeaseLiabilities" xlink:label="ifrs-full_CurrentLeaseLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLeaseLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLeaseLiabilities_lbl" xml:lang="en-US">Current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract" xlink:label="ifrs-full_DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract" xlink:to="ifrs-full_DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract_lbl" xml:lang="en-US">Maturity analysis</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LessThanOneYear" xlink:label="CIK0002027815_LessThanOneYear" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LessThanOneYear" xlink:to="CIK0002027815_LessThanOneYear_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LessThanOneYear_lbl" xml:lang="en-US">Less than one year</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_UndiscountedFinanceLeasePaymentsToBeReceived" xlink:label="ifrs-full_UndiscountedFinanceLeasePaymentsToBeReceived" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UndiscountedFinanceLeasePaymentsToBeReceived" xlink:to="ifrs-full_UndiscountedFinanceLeasePaymentsToBeReceived_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_UndiscountedFinanceLeasePaymentsToBeReceived_lbl" xml:lang="en-US">Total undiscounted lease liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AmountRepresentingImplicitInterest" xlink:label="CIK0002027815_AmountRepresentingImplicitInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AmountRepresentingImplicitInterest" xlink:to="CIK0002027815_AmountRepresentingImplicitInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AmountRepresentingImplicitInterest_lbl" xml:lang="en-US">Amount representing implicit interest</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LeaseObligation" xlink:label="CIK0002027815_LeaseObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LeaseObligation" xlink:to="CIK0002027815_LeaseObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LeaseObligation_lbl" xml:lang="en-US">Lease obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ShorttermLeaseExpenses" xlink:label="CIK0002027815_ShorttermLeaseExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ShorttermLeaseExpenses" xlink:to="CIK0002027815_ShorttermLeaseExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ShorttermLeaseExpenses_lbl" xml:lang="en-US">short-term lease expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_InterestExpensesInFinanceCost" xlink:label="CIK0002027815_InterestExpensesInFinanceCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_InterestExpensesInFinanceCost" xlink:to="CIK0002027815_InterestExpensesInFinanceCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_InterestExpensesInFinanceCost_lbl" xml:lang="en-US">Interest expenses in finance cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable" xlink:label="ifrs-full_DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable" xlink:to="ifrs-full_DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable_lbl" xml:lang="en-US">Disclosure of objectives, policies and processes for managing capital [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_MinimumRegulatoryCapitalRequirements" xlink:label="CIK0002027815_MinimumRegulatoryCapitalRequirements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_MinimumRegulatoryCapitalRequirements" xlink:to="CIK0002027815_MinimumRegulatoryCapitalRequirements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_MinimumRegulatoryCapitalRequirements_lbl" xml:lang="en-US">Minimum regulatory capital requirements</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_CapitalLevelMaintainEd" xlink:label="CIK0002027815_CapitalLevelMaintainEd" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CapitalLevelMaintainEd" xlink:to="CIK0002027815_CapitalLevelMaintainEd_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CapitalLevelMaintainEd_lbl" xml:lang="en-US">Capital level maintain ed</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfFinancialInstrumentsTable" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsTable" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsTable_lbl" xml:lang="en-US">Disclosure of detailed information about financial instruments [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_FinancialAssetsAbstract" xlink:label="CIK0002027815_FinancialAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_FinancialAssetsAbstract" xlink:to="CIK0002027815_FinancialAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_FinancialAssetsAbstract_lbl" xml:lang="en-US">Financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AmortisedCostAbstract" xlink:label="CIK0002027815_AmortisedCostAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AmortisedCostAbstract" xlink:to="CIK0002027815_AmortisedCostAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AmortisedCostAbstract_lbl" xml:lang="en-US">Amortized cost</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeReceivables_2_lbl" xml:lang="en-US">Trade receivables - net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReceivables" xlink:to="ifrs-full_OtherReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherReceivables_2_lbl" xml:lang="en-US">Deposit and other receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BankBalanceClientAccounts" xlink:label="CIK0002027815_BankBalanceClientAccounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BankBalanceClientAccounts" xlink:to="CIK0002027815_BankBalanceClientAccounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_BankBalanceClientAccounts_lbl" xml:lang="en-US">Bank balance &#8211; client accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_BankBalancesAndCash" xlink:label="CIK0002027815_BankBalancesAndCash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_BankBalancesAndCash" xlink:to="CIK0002027815_BankBalancesAndCash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_BankBalancesAndCash_lbl" xml:lang="en-US">Bank balances and cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_FinancialAssets" xlink:label="ifrs-full_FinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinancialAssets_lbl" xml:lang="en-US">Financial assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DepositsAtAmortisedCost" xlink:label="ifrs-full_DepositsAtAmortisedCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepositsAtAmortisedCost" xlink:to="ifrs-full_DepositsAtAmortisedCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DepositsAtAmortisedCost_lbl" xml:lang="en-US">Amortized cost</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayables" xlink:to="ifrs-full_TradeAndOtherPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherPayables_2_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPayables" xlink:to="ifrs-full_OtherPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherPayables_2_lbl" xml:lang="en-US">Other payables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_FinancialLiabilities" xlink:label="ifrs-full_FinancialLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilities" xlink:to="ifrs-full_FinancialLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialLiabilities_lbl" xml:lang="en-US">Financial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfAcquiredReceivablesTable" xlink:label="ifrs-full_DisclosureOfAcquiredReceivablesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAcquiredReceivablesTable" xlink:to="ifrs-full_DisclosureOfAcquiredReceivablesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAcquiredReceivablesTable_lbl" xml:lang="en-US">Disclosure of acquired receivables [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_Definitions" xlink:label="CIK0002027815_Definitions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_Definitions" xlink:to="CIK0002027815_Definitions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_Definitions_lbl" xml:lang="en-US">Definition</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LossProvision" xlink:label="CIK0002027815_LossProvision" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LossProvision" xlink:to="CIK0002027815_LossProvision_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_LossProvision_lbl" xml:lang="en-US">Loss provision</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable" xlink:label="ifrs-full_DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable" xlink:to="ifrs-full_DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable_lbl" xml:lang="en-US">Disclosure of risk management strategy related to hedge accounting [table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeReceivables_3_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_NonPerformingCreditRisk" xlink:label="CIK0002027815_NonPerformingCreditRisk" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_NonPerformingCreditRisk" xlink:to="CIK0002027815_NonPerformingCreditRisk_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_NonPerformingCreditRisk_lbl" xml:lang="en-US">Non performing credit risk net</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AllowanceTradeReceivables" xlink:label="CIK0002027815_AllowanceTradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AllowanceTradeReceivables" xlink:to="CIK0002027815_AllowanceTradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="CIK0002027815_AllowanceTradeReceivables_lbl" xml:lang="en-US">At March 31, 2025</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AllowanceIncreaseInLossAllowance" xlink:label="CIK0002027815_AllowanceIncreaseInLossAllowance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AllowanceIncreaseInLossAllowance" xlink:to="CIK0002027815_AllowanceIncreaseInLossAllowance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AllowanceIncreaseInLossAllowance_lbl" xml:lang="en-US">Increase in loss allowance</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_AllowanceWriteoffs" xlink:label="CIK0002027815_AllowanceWriteoffs" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AllowanceWriteoffs" xlink:to="CIK0002027815_AllowanceWriteoffs_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_AllowanceWriteoffs_lbl" xml:lang="en-US">Write-offs</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_DisposalOfSubsidiary" xlink:label="CIK0002027815_DisposalOfSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_DisposalOfSubsidiary" xlink:to="CIK0002027815_DisposalOfSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_DisposalOfSubsidiary_lbl" xml:lang="en-US">Disposal of a subsidiary</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AllowanceTradeReceivables" xlink:to="CIK0002027815_AllowanceTradeReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="CIK0002027815_AllowanceTradeReceivables_2_lbl" xml:lang="en-US">At March 31, 2026</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table_lbl" xml:lang="en-US">Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ConcentrationOfCreditRiskPercentage" xlink:label="CIK0002027815_ConcentrationOfCreditRiskPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ConcentrationOfCreditRiskPercentage" xlink:to="CIK0002027815_ConcentrationOfCreditRiskPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ConcentrationOfCreditRiskPercentage_lbl" xml:lang="en-US">Concentration of credit risk percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ConcentrationOfCreditRisk" xlink:label="CIK0002027815_ConcentrationOfCreditRisk" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ConcentrationOfCreditRisk" xlink:to="CIK0002027815_ConcentrationOfCreditRisk_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ConcentrationOfCreditRisk_lbl" xml:lang="en-US">Concentration of credit risk</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssets_2_lbl" xml:lang="en-US">financial Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TradePayables" xlink:to="CIK0002027815_TradePayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_TradePayables_2_lbl" xml:lang="en-US">Trade payables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilities" xlink:to="ifrs-full_FinancialLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_FinancialLiabilities_2_lbl" xml:lang="en-US">financial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_NetImpairmentLoss" xlink:label="CIK0002027815_NetImpairmentLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_NetImpairmentLoss" xlink:to="CIK0002027815_NetImpairmentLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_NetImpairmentLoss_lbl" xml:lang="en-US">net impairment loss</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_WriteoffOfLossAllowance" xlink:label="CIK0002027815_WriteoffOfLossAllowance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_WriteoffOfLossAllowance" xlink:to="CIK0002027815_WriteoffOfLossAllowance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_WriteoffOfLossAllowance_lbl" xml:lang="en-US">Write-off of the loss allowance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_ImpairmentLoss" xlink:label="ifrs-full_ImpairmentLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLoss" xlink:to="ifrs-full_ImpairmentLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLoss_lbl" xml:lang="en-US">Impairment loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2025-03-27/full_ifrs/full_ifrs-cor_2025-03-27.xsd#ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable" xlink:to="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable_lbl" xml:lang="en-US">Disclosure of disaggregation of revenue from contracts with customers [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal" xlink:label="CIK0002027815_ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal" xlink:to="CIK0002027815_ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_lbl" xml:lang="en-US">Impairment loss on trade and other receivables, net of reversal</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_AdministrativeExpenses" xlink:to="CIK0002027815_AdministrativeExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_AdministrativeExpenses_2_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_FinanceCosts_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinanceCosts_2_lbl" xml:lang="en-US">Finance costs</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_3_lbl" xml:lang="en-US">Profit/(loss) before tax</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TotalAssets" xlink:label="CIK0002027815_TotalAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TotalAssets" xlink:to="CIK0002027815_TotalAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TotalAssets_lbl" xml:lang="en-US">Total assets</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_TotalLiabilities" xlink:label="CIK0002027815_TotalLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_TotalLiabilities" xlink:to="CIK0002027815_TotalLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_TotalLiabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OtherGainsAndLosses" xlink:to="CIK0002027815_OtherGainsAndLosses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="CIK0002027815_OtherGainsAndLosses_2_lbl" xml:lang="en-US">Other gains and losses</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_LiabilitiesArissingFromFinancingActivities" xlink:label="CIK0002027815_LiabilitiesArissingFromFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LiabilitiesArissingFromFinancingActivities" xlink:to="CIK0002027815_LiabilitiesArissingFromFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="CIK0002027815_LiabilitiesArissingFromFinancingActivities_lbl" xml:lang="en-US">At March 31, 2025</link:label>
      <link:loc xlink:type="locator" xlink:href="cik0002027815-20260331.xsd#CIK0002027815_FinancingCashFlows" xlink:label="CIK0002027815_FinancingCashFlows" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_FinancingCashFlows" xlink:to="CIK0002027815_FinancingCashFlows_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_FinancingCashFlows_lbl" xml:lang="en-US">Financing cash flows</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_LiabilitiesArissingFromFinancingActivities" xlink:to="CIK0002027815_LiabilitiesArissingFromFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="CIK0002027815_LiabilitiesArissingFromFinancingActivities_2_lbl" xml:lang="en-US">At March 31, 2026</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssets_2_lbl" xml:lang="en-US">Non-current assets [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" xlink:to="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets_2_lbl" xml:lang="en-US">Current prepayments and other current assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssets_2_lbl" xml:lang="en-US">Current assets [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Assets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Equity_4_lbl" xml:lang="en-US">Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Liabilities_2_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilities_2_lbl" xml:lang="en-US">Equity and liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_OrdinarySharesShareIssued" xlink:to="CIK0002027815_OrdinarySharesShareIssued_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_OrdinarySharesShareIssued_2_lbl" xml:lang="en-US">OrdinarySharesShareIssued</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossProfit_2_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeneralAndAdministrativeExpense" xlink:to="ifrs-full_GeneralAndAdministrativeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GeneralAndAdministrativeExpense_2_lbl" xml:lang="en-US">General and administrative expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_2_lbl" xml:lang="en-US">Tax expense (income)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLoss_2_lbl" xml:lang="en-US">Profit (loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesOutstanding_3_lbl" xml:lang="en-US">Number of shares outstanding</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ProfitLossBeforeTaxs" xlink:to="CIK0002027815_ProfitLossBeforeTaxs_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ProfitLossBeforeTaxs_2_lbl" xml:lang="en-US">ProfitLossBeforeTaxs</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestIncomeOnLoansAndAdvancesToBanks" xlink:to="ifrs-full_InterestIncomeOnLoansAndAdvancesToBanks_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestIncomeOnLoansAndAdvancesToBanks_2_lbl" xml:lang="en-US">Interest income on loans and advances to banks</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss_2_lbl" xml:lang="en-US">Adjustments to reconcile profit (loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_2_lbl" xml:lang="en-US">Adjustments for decrease (increase) in other operating receivables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_2_lbl" xml:lang="en-US">Cash flows from (used in) operating activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PaymentOfDeferredOfferingCosts" xlink:to="CIK0002027815_PaymentOfDeferredOfferingCosts_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_PaymentOfDeferredOfferingCosts_2_lbl" xml:lang="en-US">PaymentOfDeferredOfferingCosts</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_RepaymentOfDividendPayables" xlink:to="CIK0002027815_RepaymentOfDividendPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_RepaymentOfDividendPayables_2_lbl" xml:lang="en-US">RepaymentOfDividendPayables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_RepaymentOfAdvancesToDirector" xlink:to="CIK0002027815_RepaymentOfAdvancesToDirector_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_RepaymentOfAdvancesToDirector_2_lbl" xml:lang="en-US">RepaymentOfAdvancesToDirector</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_2_lbl" xml:lang="en-US">Payments of lease liabilities, classified as financing activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_RepaymentOfLoanFromFormerRelatedCompany" xlink:to="CIK0002027815_RepaymentOfLoanFromFormerRelatedCompany_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_RepaymentOfLoanFromFormerRelatedCompany_2_lbl" xml:lang="en-US">RepaymentOfLoanFromFormerRelatedCompany</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities_2_lbl" xml:lang="en-US">Interest paid, classified as financing activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_2_lbl" xml:lang="en-US">Cash flows from (used in) financing activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_2_lbl" xml:lang="en-US">Increase (decrease) in cash and cash equivalents after effect of exchange rate changes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalents_3_lbl" xml:lang="en-US">Cash and cash equivalents [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory_2_lbl" xml:lang="en-US">Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_2_lbl" xml:lang="en-US">Description of accounting policy for property, plant and equipment [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_2_lbl" xml:lang="en-US">Description of accounting policy for measuring inventories [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory_2_lbl" xml:lang="en-US">Disclosure of contingent liabilities [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsOnDisposalsOfInvestments" xlink:to="ifrs-full_GainsOnDisposalsOfInvestments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsOnDisposalsOfInvestments_2_lbl" xml:lang="en-US">Gains on disposals of investments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Depreciation, property, plant and equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PropertyPlantAndEquipmentCarryingValue" xlink:to="CIK0002027815_PropertyPlantAndEquipmentCarryingValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_PropertyPlantAndEquipmentCarryingValue_3_lbl" xml:lang="en-US">PropertyPlantAndEquipmentCarryingValue</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationRatePropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationRatePropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationRatePropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Depreciation rate, property, plant and equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_NoncurrentAsset" xlink:to="CIK0002027815_NoncurrentAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_NoncurrentAsset_2_lbl" xml:lang="en-US">NoncurrentAsset</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_PrepaymentsThirdParties" xlink:to="CIK0002027815_PrepaymentsThirdParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_PrepaymentsThirdParties_2_lbl" xml:lang="en-US">PrepaymentsThirdParties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue" xlink:to="CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue_2_lbl" xml:lang="en-US">ImpairmentAllowanceTradeReceivablesBasedOnDue</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_CostOfRevenues" xlink:to="CIK0002027815_CostOfRevenues_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_CostOfRevenues_2_lbl" xml:lang="en-US">CostOfRevenues</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CIK0002027815_NameOfRelatedParties" xlink:to="CIK0002027815_NameOfRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CIK0002027815_NameOfRelatedParties_2_lbl" xml:lang="en-US">NameOfRelatedParties</link:label>
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<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Mar. 31, 2026 </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressesLineItems', window );"><strong>Entity Addresses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">20-F<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentRegistrationStatement', window );">Document Registration Statement</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentShellCompanyReport', window );">Document Shell Company Report</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Mar. 31,  2026<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2026<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--03-31<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-42739<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">BLUEMOUNT
HOLDINGS LIMITED<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0002027815<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">E9<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">Room
1007<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">10/F<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine3', window );">Entity Address, Address Line Three</a></td>
<td class="text">Capital
Centre<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_EntityAddressAddressLine4', window );">Entity Address, Address Line Four</a></td>
<td class="text">151
Gloucester Road<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Wan
Chai<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">HK<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">00000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Class
        B ordinary shares, par value $0.0001 per share<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">BMHL<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityExTransitionPeriod', window );">Elected Not To Use the Extended Transition Period</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentAccountingStandard', window );">Document Accounting Standard</a></td>
<td class="text">International Financial Reporting Standards<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="nump">25,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFinStmtErrorCorrectionFlag', window );">Document Financial Statement Error Correction Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorName', window );">Auditor name</a></td>
<td class="text">FundCertify
CPA Professional Corporation<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">7189<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">Cary,
North Carolina<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember', window );">Business Contact [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressesLineItems', window );"><strong>Entity Addresses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">Room
1007<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Wan
Chai<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">HK<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">00000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">852<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">2137
2688<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ContactPersonnelName', window );">Contact Personnel Name</a></td>
<td class="text">executive
offices<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_EntityAddressAddressLine4">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_EntityAddressAddressLine4</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorFirmId">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>PCAOB issued Audit Firm Identifier</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorFirmId</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:nonemptySequenceNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorLocation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorLocation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:internationalNameItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:internationalNameItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_ContactPersonnelName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of contact personnel</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_ContactPersonnelName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAccountingStandard">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAccountingStandard</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:accountingStandardItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAnnualReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFinStmtErrorCorrectionFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates whether any of the financial statement period in the filing include a restatement due to error correction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Number 229<br> -Section 402<br> -Subsection w<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFinStmtErrorCorrectionFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentRegistrationStatement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a registration statement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentRegistrationStatement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentShellCompanyReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentShellCompanyReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine3">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 3 such as an Office Park</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine3</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCountry">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>ISO 3166-1 alpha-2 country code.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCountry</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:countryCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityExTransitionPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 7A<br> -Section B<br> -Subsection 2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityExTransitionPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_IcfrAuditorAttestationFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_IcfrAuditorAttestationFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF FINANCIAL POSITION<br></strong></div></th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2025 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentAssetsAbstract', window );"><strong>Non-current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant and equipment</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right-of-use assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DeferredOfferingCost', window );">Deferred offering costs</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,643<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PrepaymentsDepositsAndOtherReceivablesNonCurrent', window );">Prepayments, deposits and other receivables</a></td>
<td class="nump">98<span></span>
</td>
<td class="nump">766<span></span>
</td>
<td class="nump">105<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Total Non-current assets</a></td>
<td class="nump">98<span></span>
</td>
<td class="nump">766<span></span>
</td>
<td class="nump">1,748<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Inventories', window );">Inventories</a></td>
<td class="nump">2,951<span></span>
</td>
<td class="nump">23,020<span></span>
</td>
<td class="nump">34,705<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets', window );">Prepayments, deposits and other receivables</a></td>
<td class="nump">296<span></span>
</td>
<td class="nump">2,309<span></span>
</td>
<td class="nump">536<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TradeReceivable', window );">Trade receivables - net</a></td>
<td class="nump">8,282<span></span>
</td>
<td class="nump">64,600<span></span>
</td>
<td class="nump">14,704<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_BankBalancesClientAccounts', window );">Bank balances - client accounts</a></td>
<td class="nump">124<span></span>
</td>
<td class="nump">965<span></span>
</td>
<td class="nump">54,503<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndBankBalancesAtCentralBanks', window );">Bank balances and cash</a></td>
<td class="nump">944<span></span>
</td>
<td class="nump">7,360<span></span>
</td>
<td class="nump">6,084<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">12,597<span></span>
</td>
<td class="nump">98,254<span></span>
</td>
<td class="nump">110,532<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">12,695<span></span>
</td>
<td class="nump">99,020<span></span>
</td>
<td class="nump">112,280<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>SHAREHOLDERS&#8217; EQUITY</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_SubscriptionReceivables', window );">Subscription receivables</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(10)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionalPaidinCapital', window );">Additional paid-in capital</a></td>
<td class="nump">4,814<span></span>
</td>
<td class="nump">37,550<span></span>
</td>
<td class="nump">9<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherReserves', window );">Other reserves</a></td>
<td class="nump">3,081<span></span>
</td>
<td class="nump">24,034<span></span>
</td>
<td class="nump">23,827<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RetainedEarnings', window );">Retained earnings</a></td>
<td class="nump">3,180<span></span>
</td>
<td class="nump">24,817<span></span>
</td>
<td class="nump">14,658<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total equity</a></td>
<td class="nump">11,078<span></span>
</td>
<td class="nump">86,421<span></span>
</td>
<td class="nump">38,503<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers', window );">Trade payables</a></td>
<td class="nump">238<span></span>
</td>
<td class="nump">1,858<span></span>
</td>
<td class="nump">55,829<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Other payables and accruals</a></td>
<td class="nump">272<span></span>
</td>
<td class="nump">2,121<span></span>
</td>
<td class="nump">3,078<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LeaseLiabilitiesCurrentPortion', window );">Lease liabilities - current portion</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LoansFromFormerRelatedCompany', window );">Loan from a former related company</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">150<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AmountDueToDirector', window );">Amount due to a director</a></td>
<td class="nump">412<span></span>
</td>
<td class="nump">3,204<span></span>
</td>
<td class="nump">3,407<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentExciseTaxPayable', window );">Tax payables</a></td>
<td class="nump">695<span></span>
</td>
<td class="nump">5,416<span></span>
</td>
<td class="nump">11,313<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">1,617<span></span>
</td>
<td class="nump">12,599<span></span>
</td>
<td class="nump">73,777<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total shareholders&#8217; equity and liabilities</a></td>
<td class="nump">12,695<span></span>
</td>
<td class="nump">99,020<span></span>
</td>
<td class="nump">112,280<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinaryMember', window );">Class A Ordinary [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>SHAREHOLDERS&#8217; EQUITY</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinaryStockValue', window );">Ordinary stock value</a></td>
<td class="nump">1<span></span>
</td>
<td class="nump">9<span></span>
</td>
<td class="nump">9<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinaryMember', window );">Class B Ordinary [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>SHAREHOLDERS&#8217; EQUITY</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinaryStockValue', window );">Ordinary stock value</a></td>
<td class="nump">$ 2<span></span>
</td>
<td class="nump">$ 11<span></span>
</td>
<td class="nump">$ 10<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AmountDueToDirector">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AmountDueToDirector</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_BankBalancesClientAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_BankBalancesClientAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_CurrentExciseTaxPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_CurrentExciseTaxPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DeferredOfferingCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DeferredOfferingCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_LeaseLiabilitiesCurrentPortion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_LeaseLiabilitiesCurrentPortion</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_LoansFromFormerRelatedCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_LoansFromFormerRelatedCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OrdinaryStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OrdinaryStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_PrepaymentsDepositsAndOtherReceivablesNonCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_PrepaymentsDepositsAndOtherReceivablesNonCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_SubscriptionReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_SubscriptionReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TradeReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TradeReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionalPaidinCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionalPaidinCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2025-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2025-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2025-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndBankBalancesAtCentralBanks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash and bank balances held at central banks.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndBankBalancesAtCentralBanks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2025-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2025-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2025-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_a_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_a_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Inventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2025-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 164<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_164_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 164<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_164_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 68<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Inventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2025-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2025-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2025-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that do not meet the definition of current assets. [Refer: Current assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B12_b_ii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherReserves">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherReserves</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 200<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_200_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 200<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_200_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RetainedEarnings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing the entity's cumulative undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph IG6<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RetainedEarnings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 53<br> -Subparagraph j<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_53_j&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 47<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_47_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 115<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_115_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 115<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_115_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RightofuseAssets</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current amount of payment due to suppliers for goods and services used in entity's business. [Refer: Current liabilities; Trade payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 70<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_70&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td>xbrli:monetaryItemType</td>
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<tr>
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<td>instant</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinaryMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinaryMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical) - $ / shares<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinaryMember', window );">Class A Ordinary [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinaryShareParValue', window );">Ordinary share, par value</a></td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinarySharesShareAuthorized', window );">Ordinary shares, share authorized</a></td>
<td class="nump">50,000,000<span></span>
</td>
<td class="nump">50,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinarySharesShareOutstanding', window );">Ordinary shares, share outstanding</a></td>
<td class="nump">11,505,148<span></span>
</td>
<td class="nump">11,505,148<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinarySharesShareIssued', window );">Ordinary shares, share outstanding</a></td>
<td class="nump">11,505,148<span></span>
</td>
<td class="nump">11,505,148<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinaryMember', window );">Class B Ordinary [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinaryShareParValue', window );">Ordinary share, par value</a></td>
<td class="nump">0.0001<span></span>
</td>
<td class="nump">0.0001<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinarySharesShareAuthorized', window );">Ordinary shares, share authorized</a></td>
<td class="nump">450,000,000<span></span>
</td>
<td class="nump">450,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinarySharesShareOutstanding', window );">Ordinary shares, share outstanding</a></td>
<td class="nump">14,014,999<span></span>
</td>
<td class="nump">12,499,999<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinarySharesShareIssued', window );">Ordinary shares, share outstanding</a></td>
<td class="nump">$ 14,014,999<span></span>
</td>
<td class="nump">$ 12,499,999<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OrdinaryShareParValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OrdinaryShareParValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OrdinarySharesShareAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OrdinarySharesShareAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OrdinarySharesShareIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OrdinarySharesShareIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OrdinarySharesShareOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OrdinarySharesShareOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME<br></strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Mar. 31, 2025 </div>
<div>HKD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>HKD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">$ 7,956<span></span>
</td>
<td class="nump">$ 62,059<span></span>
</td>
<td class="nump">$ 53,757<span></span>
</td>
<td class="nump">$ 32,848<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of revenue</a></td>
<td class="num">(5,893)<span></span>
</td>
<td class="num">(45,962)<span></span>
</td>
<td class="num">(33,834)<span></span>
</td>
<td class="num">(15,078)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="nump">2,063<span></span>
</td>
<td class="nump">16,097<span></span>
</td>
<td class="nump">19,923<span></span>
</td>
<td class="nump">17,770<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">26<span></span>
</td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherGainsLosses', window );">Other gains and losses</a></td>
<td class="nump">1,247<span></span>
</td>
<td class="nump">9,721<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ReversalOfImpairmentLossRecognisedProfitOrLossTradeReceivable', window );">Impairment loss on trade and other receivables, net of reversal</a></td>
<td class="num">(1,319)<span></span>
</td>
<td class="num">(10,285)<span></span>
</td>
<td class="num">(330)<span></span>
</td>
<td class="num">(863)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GeneralAndAdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(378)<span></span>
</td>
<td class="num">(2,959)<span></span>
</td>
<td class="num">(6,047)<span></span>
</td>
<td class="num">(4,973)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="num">(27)<span></span>
</td>
<td class="num">(207)<span></span>
</td>
<td class="num">(283)<span></span>
</td>
<td class="num">(639)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit before tax</a></td>
<td class="nump">1,586<span></span>
</td>
<td class="nump">12,367<span></span>
</td>
<td class="nump">13,289<span></span>
</td>
<td class="nump">11,296<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Taxation</a></td>
<td class="num">(283)<span></span>
</td>
<td class="num">(2,208)<span></span>
</td>
<td class="num">(3,203)<span></span>
</td>
<td class="num">(2,085)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit and total comprehensive income for the year</a></td>
<td class="nump">$ 1,303<span></span>
</td>
<td class="nump">$ 10,159<span></span>
</td>
<td class="nump">$ 10,086<span></span>
</td>
<td class="nump">$ 9,211<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinaryMember', window );">Class A Ordinary [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BasicEarningsLossPerShare', window );">Basic net loss per share | (per share)</a></td>
<td class="nump">$ 0.05<span></span>
</td>
<td class="nump">$ 0.40<span></span>
</td>
<td class="nump">$ 0.42<span></span>
</td>
<td class="nump">$ 0.38<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DilutedEarningsLossPerShare', window );">Diluted net loss per share | (per share)</a></td>
<td class="nump">$ 0.05<span></span>
</td>
<td class="nump">$ 0.40<span></span>
</td>
<td class="nump">$ 0.42<span></span>
</td>
<td class="nump">$ 0.38<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_WeightedAverageNumberOfSharesOutstandingWeightedAverageBasic', window );">Weighted average number of shares outstanding, basic</a></td>
<td class="nump">11,505,148<span></span>
</td>
<td class="nump">11,505,148<span></span>
</td>
<td class="nump">11,505,148<span></span>
</td>
<td class="nump">11,505,148<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_WeightedAverageNumberOfSharesOutstandingDiluted', window );">Weighted average number of shares outstanding, Diluted</a></td>
<td class="nump">11,505,148<span></span>
</td>
<td class="nump">11,505,148<span></span>
</td>
<td class="nump">11,505,148<span></span>
</td>
<td class="nump">11,505,148<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinaryMember', window );">Class B Ordinary [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BasicEarningsLossPerShare', window );">Basic net loss per share | (per share)</a></td>
<td class="nump">$ 0.05<span></span>
</td>
<td class="nump">$ 0.40<span></span>
</td>
<td class="nump">$ 0.42<span></span>
</td>
<td class="nump">$ 0.38<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DilutedEarningsLossPerShare', window );">Diluted net loss per share | (per share)</a></td>
<td class="nump">$ 0.05<span></span>
</td>
<td class="nump">$ 0.40<span></span>
</td>
<td class="nump">$ 0.42<span></span>
</td>
<td class="nump">$ 0.38<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_WeightedAverageNumberOfSharesOutstandingWeightedAverageBasic', window );">Weighted average number of shares outstanding, basic</a></td>
<td class="nump">13,588,492<span></span>
</td>
<td class="nump">13,588,492<span></span>
</td>
<td class="nump">12,499,999<span></span>
</td>
<td class="nump">12,499,999<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_WeightedAverageNumberOfSharesOutstandingDiluted', window );">Weighted average number of shares outstanding, Diluted</a></td>
<td class="nump">13,588,492<span></span>
</td>
<td class="nump">13,588,492<span></span>
</td>
<td class="nump">12,499,999<span></span>
</td>
<td class="nump">12,499,999<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ReversalOfImpairmentLossRecognisedProfitOrLossTradeReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ReversalOfImpairmentLossRecognisedProfitOrLossTradeReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_WeightedAverageNumberOfSharesOutstandingDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_WeightedAverageNumberOfSharesOutstandingDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_WeightedAverageNumberOfSharesOutstandingWeightedAverageBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_WeightedAverageNumberOfSharesOutstandingWeightedAverageBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BasicEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2025-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2025-01-01<br> -Paragraph 67<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_67&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DilutedEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2025-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2025-01-01<br> -Paragraph 67<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_67&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DilutedEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 82<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_82_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2025-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph 79<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 192<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_192&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 194<br> -Subparagraph c<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_194_c_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 194<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_194_c_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 192<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_192&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 194<br> -Subparagraph c<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_194_c_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 194<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_194_c_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherGainsLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherGainsLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2025-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_35_b_iv&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 17<br> -IssueDate 2025-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_a_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_a_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2025-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 32<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2025-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY<br></strong></div></th>
<th class="th">
<div>Class A Ordinary [Member] </div>
<div>HKD ($) </div>
<div>shares</div>
</th>
<th class="th">
<div>Class B Ordinary [Member] </div>
<div>HKD ($) </div>
<div>shares</div>
</th>
<th class="th">
<div>Subscription Receivables [Member] </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Additional paid-in capital </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Other reserves </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Retained earnings [member] </div>
<div>HKD ($)</div>
</th>
<th class="th"><div>USD ($)</div></th>
<th class="th"><div>HKD ($)</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">At March 31, 2025 at Mar. 31, 2023</a></td>
<td class="nump">$ 9<span></span>
</td>
<td class="nump">$ 10<span></span>
</td>
<td class="num">$ (10)<span></span>
</td>
<td class="nump">$ 9<span></span>
</td>
<td class="nump">$ 23,346<span></span>
</td>
<td class="num">$ (4,639)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 18,725<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Beginning balance, shares at Mar. 31, 2023 | shares</a></td>
<td class="nump">11,505,148<span></span>
</td>
<td class="nump">12,499,999<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImputedInterest', window );">Imputed interest</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">223<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">223<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Profit and total comprehensive income for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">9,211<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,211<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">At March 31, 2026 at Mar. 31, 2024</a></td>
<td class="nump">$ 9<span></span>
</td>
<td class="nump">$ 10<span></span>
</td>
<td class="num">(10)<span></span>
</td>
<td class="nump">9<span></span>
</td>
<td class="nump">23,569<span></span>
</td>
<td class="nump">4,572<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,159<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Ending balance, shares at Mar. 31, 2024 | shares</a></td>
<td class="nump">11,505,148<span></span>
</td>
<td class="nump">12,499,999<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImputedInterest', window );">Imputed interest</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">258<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">258<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Profit and total comprehensive income for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">10,086<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,086<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">At March 31, 2026 at Mar. 31, 2025</a></td>
<td class="nump">$ 9<span></span>
</td>
<td class="nump">$ 10<span></span>
</td>
<td class="num">(10)<span></span>
</td>
<td class="nump">9<span></span>
</td>
<td class="nump">23,827<span></span>
</td>
<td class="nump">14,658<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,503<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Ending balance, shares at Mar. 31, 2025 | shares</a></td>
<td class="nump">11,505,148<span></span>
</td>
<td class="nump">12,499,999<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImputedInterest', window );">Imputed interest</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">207<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">207<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IssuranceOfOrdinaryShares', window );">Issurance of ordinary shares</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">10<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCosts', window );">Issurance of shares pursuant to IPO, net of offering Costs</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">37,541<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37,542<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCostsShares', window );">Issurance of shares pursuant to IPO, net of offering Costs, shares | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,515,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Profit and total comprehensive income for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">10,159<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,159<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">At March 31, 2026 at Mar. 31, 2026</a></td>
<td class="nump">$ 9<span></span>
</td>
<td class="nump">$ 11<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 37,550<span></span>
</td>
<td class="nump">$ 24,034<span></span>
</td>
<td class="nump">$ 24,817<span></span>
</td>
<td class="nump">$ 11,078<span></span>
</td>
<td class="nump">$ 86,421<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Ending balance, shares at Mar. 31, 2026 | shares</a></td>
<td class="nump">11,505,148<span></span>
</td>
<td class="nump">14,014,999<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ImputedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ImputedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IssuranceOfOrdinaryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IssuranceOfOrdinaryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCostsShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IssuranceOfSharesPursuantToIpoNetOfOfferingCostsShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_a_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_a_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2025-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2025-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2025-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_a_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_a_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 95<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_95_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 160<br> -Subparagraph a<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_160_a_iv&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B10<br> -Subparagraph a<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B10_a_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF CASH FLOWS<br></strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2025 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract', window );"><strong>OPERATING ACTIVITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ProfitLossBeforeTaxs', window );">Profit before tax</a></td>
<td class="nump">$ 1,586<span></span>
</td>
<td class="nump">$ 12,367<span></span>
</td>
<td class="nump">$ 13,289<span></span>
</td>
<td class="nump">$ 11,296<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract', window );"><strong>Adjustments for:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables', window );">Impairment loss on trade receivables, net of reversal</a></td>
<td class="nump">1,319<span></span>
</td>
<td class="nump">10,285<span></span>
</td>
<td class="nump">330<span></span>
</td>
<td class="nump">863<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_GainOnDisposalOfSubsidiary', window );">Gain on disposal of a subsidiary</a></td>
<td class="num">(1,260)<span></span>
</td>
<td class="num">(9,829)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestIncomeOnLoansAndAdvancesToBanks', window );">Interest income from banks</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(1)<span></span>
</td>
<td class="num">(1)<span></span>
</td>
<td class="num">(1)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnLeaseLiabilities', window );">Interest expenses on lease liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">18<span></span>
</td>
<td class="nump">68<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AdjustmentsForDividendIncomes', window );">Interest expenses on dividend payables</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">348<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_InterestExpenseOnTradePayableWithThirdParty', window );">Interest expense on trade payable with a third party</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">7<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImputedInterestOnAmountDueToDirector', window );">Imputed interest on amount due to a director</a></td>
<td class="nump">21<span></span>
</td>
<td class="nump">160<span></span>
</td>
<td class="nump">170<span></span>
</td>
<td class="nump">158<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet', window );">Imputed interest on amount due to related parties, net</a></td>
<td class="nump">6<span></span>
</td>
<td class="nump">47<span></span>
</td>
<td class="nump">88<span></span>
</td>
<td class="nump">65<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DepreciationOfPropertyPlantAndEquipment', window );">Depreciation of property, plant and equipment</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">764<span></span>
</td>
<td class="nump">833<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DepreciationOfRightofuseAssets', window );">Depreciation of right-of-use assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">730<span></span>
</td>
<td class="nump">973<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLoss', window );">Operating cash flows before movements in working capital</a></td>
<td class="nump">1,672<span></span>
</td>
<td class="nump">13,029<span></span>
</td>
<td class="nump">15,395<span></span>
</td>
<td class="nump">14,603<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories', window );">Increase / (decrease) in inventories</a></td>
<td class="nump">1,497<span></span>
</td>
<td class="nump">11,685<span></span>
</td>
<td class="num">(16,102)<span></span>
</td>
<td class="num">(810)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable', window );">Increase / (decrease) in trade receivables</a></td>
<td class="num">(7,716)<span></span>
</td>
<td class="num">(60,181)<span></span>
</td>
<td class="nump">9,957<span></span>
</td>
<td class="num">(16,430)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables', window );">(Decrease) / increase in prepayments, deposits and other receivables</a></td>
<td class="num">(325)<span></span>
</td>
<td class="num">(2,533)<span></span>
</td>
<td class="nump">44<span></span>
</td>
<td class="nump">10<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IncreaseDecreaseInRegulatoryDeferralAccountCreditBalance', window );">Decrease in bank balances - client accounts</a></td>
<td class="nump">6,864<span></span>
</td>
<td class="nump">53,538<span></span>
</td>
<td class="nump">5,737<span></span>
</td>
<td class="nump">1,903<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables', window );">Decrease in trade and other payables</a></td>
<td class="num">(6,796)<span></span>
</td>
<td class="num">(53,005)<span></span>
</td>
<td class="num">(4,381)<span></span>
</td>
<td class="num">(1,952)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables', window );">Net cash (used in) / generated from operating activities</a></td>
<td class="num">(4,804)<span></span>
</td>
<td class="num">(37,467)<span></span>
</td>
<td class="nump">10,650<span></span>
</td>
<td class="num">(2,676)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestReceivedClassifiedAsOperatingActivities', window );">Interest received</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1<span></span>
</td>
<td class="nump">1<span></span>
</td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IncomeTaxesPaidRefundClassifiedAsOperatingActivitie', window );">Income tax paid</a></td>
<td class="num">(1)<span></span>
</td>
<td class="num">(13)<span></span>
</td>
<td class="num">(133)<span></span>
</td>
<td class="num">(1,201)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Net cash (used in) / generated from operating activities</a></td>
<td class="num">(4,805)<span></span>
</td>
<td class="num">(37,479)<span></span>
</td>
<td class="nump">10,518<span></span>
</td>
<td class="num">(3,876)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract', window );"><strong>FINANCING ACTIVITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ProceedsFromIssuanceOfShares', window );">Proceeds from issuance of shares</a></td>
<td class="nump">5,025<span></span>
</td>
<td class="nump">39,195<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PaymentOfDeferredOfferingCosts', window );">Payment of deferred offering costs</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,643)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_RepaymentOfDividendPayables', window );">Repayment of dividend payables</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(6,444)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AdvancesFromDirector', window );">Advances from a director</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">239<span></span>
</td>
<td class="nump">885<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_RepaymentOfAdvancesToDirector', window );">Repayment of advances to a director</a></td>
<td class="num">(56)<span></span>
</td>
<td class="num">(440)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(388)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities', window );">Repayment of lease liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(861)<span></span>
</td>
<td class="num">(1,052)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_RepaymentOfLoanFromFormerRelatedCompany', window );">Repayment of loan from a former related company</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(200)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsFinancingActivities', window );">Interest paid</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(7)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivities', window );">Net cash (used in) / generated from financing activities</a></td>
<td class="nump">4,969<span></span>
</td>
<td class="nump">38,755<span></span>
</td>
<td class="num">(8,716)<span></span>
</td>
<td class="num">(755)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents', window );">NET (DECREASE) / INCREASE IN CASH AND CASH EQUIVALENTS</a></td>
<td class="nump">164<span></span>
</td>
<td class="nump">1,276<span></span>
</td>
<td class="nump">1,802<span></span>
</td>
<td class="num">(4,631)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR</a></td>
<td class="nump">780<span></span>
</td>
<td class="nump">6,084<span></span>
</td>
<td class="nump">4,282<span></span>
</td>
<td class="nump">8,913<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR</a></td>
<td class="nump">$ 944<span></span>
</td>
<td class="nump">$ 7,360<span></span>
</td>
<td class="nump">$ 6,084<span></span>
</td>
<td class="nump">$ 4,282<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AdjustmentsForDividendIncomes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AdjustmentsForDividendIncomes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AdvancesFromDirector">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AdvancesFromDirector</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DepreciationOfPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DepreciationOfPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DepreciationOfRightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DepreciationOfRightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_GainOnDisposalOfSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_GainOnDisposalOfSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ImputedInterestOnAmountDueToDirector">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ImputedInterestOnAmountDueToDirector</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IncomeTaxesPaidRefundClassifiedAsOperatingActivitie">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IncomeTaxesPaidRefundClassifiedAsOperatingActivitie</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IncreaseDecreaseInRegulatoryDeferralAccountCreditBalance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IncreaseDecreaseInRegulatoryDeferralAccountCreditBalance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_InterestExpenseOnTradePayableWithThirdParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_InterestExpenseOnTradePayableWithThirdParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_PaymentOfDeferredOfferingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_PaymentOfDeferredOfferingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ProceedsFromIssuanceOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ProceedsFromIssuanceOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ProfitLossBeforeTaxs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ProfitLossBeforeTaxs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_RepaymentOfAdvancesToDirector">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_RepaymentOfAdvancesToDirector</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_RepaymentOfDividendPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_RepaymentOfDividendPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_RepaymentOfLoanFromFormerRelatedCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_RepaymentOfLoanFromFormerRelatedCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForReconcileProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForReconcileProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForReconcileProfitLossAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 169<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_169&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 169<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_169&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity, from continuing and discontinued operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 169<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_169&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 169<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_169&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpenseOnLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 53<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_53_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 115<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_115_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 115<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_115_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpenseOnLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestIncomeOnLoansAndAdvancesToBanks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestIncomeOnLoansAndAdvancesToBanks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestPaidClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for interest paid, classified as financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 31<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestPaidClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestReceivedClassifiedAsOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from interest received, classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 31<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestReceivedClassifiedAsOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 17<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_17_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisclosureDescriptionOfBusinessAndNatureOfOperationsAbstract', window );"><strong>Description Of Business And Nature Of Operations</strong></a></td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DescriptionOfBusinrssAndNatureOfOperationsTextBlock', window );">DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS</a></td>
<td class="text"><p id="xdx_806_ecustom--DescriptionOfBusinrssAndNatureOfOperationsTextBlock_zWHxtrCdJzUe" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Bluemount Holdings Limited (the &#8220;Company&#8221;)
was incorporated in the Cayman Islands as an exempted company with limited liability under the Companies Law of the Cayman Islands on
June 27, 2023. The Company&#8217;s registered office is 89 Nexus Way Camana Bay Grand Cayman KY1-9009 Cayman Islands and the principal
place of business is at Room 1007, Capital Centre, 151 Gloucester Road, Wanchai, Hong Kong. The principal activity of the Company is investment
holding. The principal activities of its subsidiaries are set out in Note 17d to the consolidated financial statements.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The consolidated financial statements
are presented in Hong Kong dollars (&#8220;HK$&#8221;) which is the also functional currency of the Group. All values are rounded to nearest
thousands (HK$&#8217;000) unless otherwise stated.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The conversion from HK$ into U.S. dollars
(&#8220;US$&#8221;) was made at the exchange rate as of March 31, 2026 on which US$1.00 equaled HK$7.80. The use of US$ is solely for
the convenience of the reader.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt">Details of the shareholding structure of the
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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<p id="xdx_8A3_zU3CTQ2qYIhd" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">Note: Bluemount Capital Limited was disposal to an independent
third party on September 9, 2025.</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">On July 14, 2025, the Company completed its initial public offering
on the NASDAQ, issuing <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20250711_zqlHHj7IGlXg" title="Shares issued">1,375,000</span>
class B ordinary shares at a price of US$4.00 per share. In addition, the Company entered into an underwriting agreement with the underwriter
on July 10, 2025, which granted the underwriter a 45-day option to purchase up to an additional <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_c20250710_zrXd1641aQ63" title="Shares issued">206,250</span>
class B ordinary shares at the public offering price of US$4.00 per share, less underwriting discounts, to cover any over-allotment. Subsequently,
on July 28, 2025, the underwriter exercised the over-allotment option partially to purchase an additional <span id="xdx_901_ecustom--AdditionalSharesIssued_iI_c20250711_z77xXmRlFK9i" title="Additional shares issued">140,000</span>
ordinary shares at the public offering price of US$4.00 per share. The exercise of the over-allotment option closed on July 30, 2025,
with gross proceeds totaling US$6,060,000, before deducting underwriting discounts and offering expenses. The ordinary shares began trading
on July 11, 2025 on The Nasdaq Capital Market and commenced trading under the ticker symbol &#8220;BMHL&#8221;.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Reorganization
under common control and surrender of shares</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.5pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Before the group reorganization (the
&#8220;Group Reorganization&#8221;), Bluemount Financial Group Limited was owned 27.45% by Mr. Pan Jiye (&#8220;Mr. Pan&#8221;) through
Bluemount Group Limited, 26.08% by Mr. Yan Ka Him (&#8220;Mr. Yan&#8221;), 16.47% by Ms. Zhou Qilin (&#8220;Ms. Zhou&#8221;) and 30.00%
by Echo International Holdings Group <span style="letter-spacing: -0.1pt">Limited (&#8220;Echo International&#8221;).</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.5pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the Group Reorganization
to rationalize the structure of the Company and its subsidiaries in preparation for the listing of the shares, the Company becomes the
holding company of Bluemount Financial Group Limited. To prepare for this offering, the Company underwent the reorganization with the
following <span style="letter-spacing: -0.1pt">steps:-</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt">Step 1 Transfer of Shares by Mr.</span> <span style="letter-spacing: -0.25pt">Pan</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt">On May 23, 2023, Mr. Pan transferred all his
shares in Bluemount Financial Group Limited to Bluemount Group Limited, a company wholly owned by </span><span style="letter-spacing: -0.2pt">him.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>














































<p style="margin: 0pt 284.3pt 0pt 0.5in; font-size: 10pt; line-height: normal">Step 2 Incorporation of Bluemount Holdings Limited</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Bluemount Holdings Limited was incorporated
under the laws of the Cayman Islands on June 27, 2023 as an exempted company with limited liability, with the intention to become our
ultimate holding company and the issuer of this offering. The authorized share capital of Bluemount Holdings was <span id="xdx_902_ecustom--AuthorizedShareCapital_iI_c20230627_zQm9Vs7NY72f" title="Authorized share capital">50,000,000</span>
divided into <span id="xdx_90D_ecustom--DividedShares_iI_c20230627_zMjjRSSinz81" title="Divided shares">50,000,000</span>
shares each with a par value of US$<span id="xdx_903_ecustom--ValuePerShare_iI_c20230627_zPaXlCgFc9c7" title="Value per share">0.0001</span>.
Upon incorporation, Ogier Global Subscriber (Cayman) Limited being the initial subscriber of Bluemount Holdings Limited, held the first
fully paid subscriber&#8217;s share which was then transferred to Mr. Pan on August 3, 2023.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: normal">On December 18, 2023, the Board of Directors of the Company
passed a resolution to cancel the 1 ordinary share and issue 1 Class A ordinary share to Mr. Pan.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: normal">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: normal">Step 3 Incorporation of WI Holdings limited</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">In June 2023, WI Holdings Limited was
incorporated under the laws of the British Virgin Islands with the intention to become the holding vehicle for Ms. Zhou&#8217;s <span style="letter-spacing: -0.1pt">shares.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Step 4 Incorporation of Yes &amp; Right Investment <span style="letter-spacing: -0.1pt">Limited</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">In January 2024, Yes &amp; Right Investment
Limited was incorporated under the laws of the British Virgin Islands with the intention to become the holding vehicle for Mr. Yan&#8217;s
shares.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Step 5 Hong Kong Securities and Futures Commission (&#8220;HKSFC&#8221;) <span style="letter-spacing: -0.1pt">approval</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Company applied to HKSFC for approval
for adding the Company as a new (indirect) substantial shareholder of the licensed companies, Bluemount Securities Limited and BAML. The
approval was granted on November 27, 2023.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Step 6 Share <span style="letter-spacing: -0.2pt">Swap</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the terms of a share swap
agreement, Echo International, Ms. Zhou, Mr. Yan and Bluemount Group Limited sold their shares in Bluemount Financial Group Limited to
Bluemount Holdings Limited, and in return, accepted the allotment of corresponding numbers of shares by Bluemount Holdings Limited. As
a result, Bluemount Holdings Limited became the new holding company of the Group&#8217;s business in the corporate structure on January
16, 2024.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Step 7 Shares transfer and <span style="letter-spacing: -0.1pt">Notifications</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 202.6pt 0pt 0.5in; font-size: 10pt; line-height: normal">On February 26, 2024, the transfer of shares from Ms. Zhou
to WI Holdings Limited was completed.</p>

<p style="margin: 0pt 202.6pt 0pt 0.5in; font-size: 10pt; line-height: normal">&#160;</p>

<p style="margin: 0pt 202.6pt 0pt 0.5in; font-size: 10pt; line-height: normal">On March 11, 2024, Mr. Yan transferred his shares to Yes
&amp; Right Investment Limited.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">In March 2024, the Group informed the
HKSFC of intention to include Yes &amp; Right Investment Limited and WI Holdings Limited as new (indirect) shareholders of the aforesaid
mentioned licensed companies.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Following the Group Reorganization, the
Company owned 100% of Bluemount Financial Group Limited and the Company was owned 27.45% Mr. Pan through Bluemount Group Limited, 26.08%
by Mr. Yan through Yes &amp; Right Investment Limited, 16.47% by Ms. Zhou through WI Holdings Limited and 30.00% by Echo International,
which were the same group of shareholders of Bluemount Financial Group Limited prior to the Group <span style="letter-spacing: -0.1pt">Reorganization.</span></p>

















































<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Company, together with its wholly-owned
subsidiaries, is effectively controlled by the same shareholders, i.e., ultimately held 27.45% by Mr. Pan, 26.08% by Mr. Yan, 16.47% by
Ms. Zhou and 30.00% by Echo International, before and after the Group Reorganization and therefore the Group Reorganization is considered
as a reverse recapitalization of entities under common control. The consolidation of the Company and its subsidiary has been accounted
for at historical cost. No amount is recognized in respect of goodwill or excess of acquirer&#8217;s interest in the net fair value of
acquiree&#8217;s identifiable assets, liabilities and contingent liabilities over cost at the time of common control combination. The
consolidated statements of profit or loss and other comprehensive income, consolidated statements of changes in shareholders&#8217; equity
and consolidated statements of cash flows statements are prepared as if the current group structure had been in existence throughout the
year March 31, 2024, or since the respective dates of incorporation/establishment of the relevant entity. The consolidated financial position
as of March 31, 2024 present the assets and liabilities of the companies now comprising the Group which had been incorporated/established
as at the relevant date of financial position as if the current group structure had been in existence at those dates.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On May 14, 2024, Bluemount Group Limited
sold and transferred 1,127,505 shares (being 4.9% shareholder) of Bluemount Holdings Limited to Lissington Limited with nil consideration,
Yes &amp; Right Investment Limited sold and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount Holding Limited to Mr.
Wei Chieh Huang, with nil consideration and WI Holdings Limited sold and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount
Holdings Limited to Be Good Investment Holdings Limited with nil consideration.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On February 25, 2025, the Company issued
a total of <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20250225_zrakRnnqsOCc" title="Shares issued">25,000,000</span>
Class B Ordinary Shares with a par value of US$0.0001 per share. These shares were issued to the existing shareholders on a pro-rata basis,
in accordance with their respective shareholdings in Class A Ordinary Shares, at a consideration equal to their par <span style="letter-spacing: -0.1pt">value.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"><span id="xdx_900_ecustom--ShareholdersConsiderationDescription_c20250401__20260331_z8XHtDVWnNTd" title="Shareholders consideration description">On
May 20, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company
with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B
Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares;
Yes &amp; Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings
Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited
proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753
Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares
and 612,500 Class B Ordinary Shares.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to resolutions passed by the
Board of Directors on May 20, 2025, the Company approved the surrender and immediate cancellation of the aforementioned Class A and Class
B Ordinary Shares. The share capital of the Company was reduced accordingly.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The above-mentioned share transfers,
issuance of Class B Ordinary Shares, and the subsequent surrender and cancellation of both Class A and Class B Ordinary Shares have been
accounted for on a retroactive basis and reflected in the comparative financial information presented in these consolidated financial
statements.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>































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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>BASIS OF PRESENTATION<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfBasisOfConsolidationExplanatory', window );">BASIS OF PRESENTATION</a></td>
<td class="text"><p id="xdx_807_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zv5kE551Cmig" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0pt"></td>
    <td style="width: 0.5in">2.</td>
    <td><span id="xdx_82D_zEydA5BCy6t1">BASIS OF PRESENTATION</span><span style="letter-spacing: -0.1pt"></span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The consolidated financial statements
have been prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (&#8220;IASB&#8221;)
and interpretations of the International Financial Reporting Issues Committee (&#8220;IFRIC&#8221;). The principal accounting policies
applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years
presented, unless otherwise stated.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">These consolidated financial statements
have been prepared on a historical cost basis, modified where applicable. In addition, these consolidated financial statements have been
prepared using the accrual basis of accounting except for cash flow information.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><b>Amendments to <span style="letter-spacing: -0.1pt">an IFRS
Accounting Standard </span>that are mandatorily effective for the current <span style="letter-spacing: -0.2pt">year</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">The Group has adopted the following amendments to <span style="letter-spacing: -0.05pt">an
IFRS Accounting Standard </span>for the first time for the current year&#8217;s consolidated financial <span style="letter-spacing: -0.1pt">statements.</span></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in">
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: justify"><span style="letter-spacing: -0.1pt">Amendments to IAS 21</span></td>
    <td style="width: 60%; text-align: justify"><span style="letter-spacing: -0.1pt">Lack of Exchangeability</span></td></tr>
  </table>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">The application of the amendments to an IFRS Accounting Standard
in the current year has had no material impact on the Group&#8217;s financial positions and performance for the current and prior years
and/or on the disclosures set out in these consolidated financial statements.</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b>New and amendments to <span style="letter-spacing: -0.05pt">IFRS Accounting Standards</span>
issued but not yet <span style="letter-spacing: -0.1pt">effective</span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">The following new standard, amendments to existing standards
and annual improvements have been issued, but are not effective for the financial year beginning on April 1, 2025 and have not been early
adopted:</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in">
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="width: 40%; line-height: 103%">Amendments to IFRS 9 and IFRS 7</td>
    <td style="width: 60%; line-height: 103%">Amendments to the Classification and Measurement of Financial Instruments<sup>1</sup></td></tr>
  <tr style="vertical-align: top">
    <td style="line-height: 103%">Amendments to IFRS 9 and IFRS 7</td>
    <td style="line-height: 103%">Contracts Referencing Nature-dependent Electricity<sup>1</sup></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="line-height: 103%">Amendments to IFRS 10 and IAS 28</td>
    <td style="line-height: 103%">Sale or Contribution of Assets between an Investor and its Associate or Joint Venture<sup>3</sup></td></tr>
  <tr style="vertical-align: top">
    <td style="line-height: 103%">Amendments to IFRS Accounting Standards</td>
    <td style="line-height: 103%">Annual Improvements to IFRS Accounting Standards &#8211; Volume 11<sup>1</sup></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="line-height: 103%">IFRS 18</td>
    <td style="line-height: 103%">Presentation and Disclosure in Financial Statements<sup>2</sup></td></tr>
  <tr style="vertical-align: top">
    <td style="line-height: 103%">IFRS 19</td>
    <td style="line-height: 103%">Subsidiaries without Public Accountability: Disclosures<sup>2</sup></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="line-height: 103%">Amendments to IFRS 19</td>
    <td style="line-height: 103%">Amendments to Subsidiaries without Public Accountability: Disclosures<sup>2</sup></td></tr>
  <tr style="vertical-align: top">
    <td style="line-height: 103%">Amendments to IAS 21</td>
    <td>
        <p style="margin: 0pt 14.6pt 0pt 0; font-size: 10pt; line-height: 103%">Translation to a Hyperinflationary Presentation Currency<sup>2</sup></p>
        <p style="margin: 0pt 14.6pt 0pt 0; font-size: 10pt; line-height: 103%">&#160;</p></td></tr>
  </table>

<p style="margin: 0pt 0 0pt 44.1pt; font-size: 10pt; line-height: 11.6pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="font-size: 10pt"><sup>1</sup></span> Effective for annual periods beginning
on or after January 1, <span style="letter-spacing: -0.2pt">2026.</span></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="font-size: 10pt"><sup>2</sup></span> Effective for annual/reporting periods
beginning on or after January 1, <span style="letter-spacing: -0.2pt">2027.</span></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="font-size: 10pt"><sup>3</sup></span> Effective for annual periods beginning
on or after a date to be determined.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">The directors of the Group anticipate that the application of all
the new and amendments to IFRS Accounting Standards will have no material impact on the Group&#8217;s financial positions and performance
and/or on the disclosures to the Group in the foreseeable future.</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>




























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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the basis used for consolidation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory', window );">MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS</a></td>
<td class="text"><p id="xdx_805_eifrs-full--DisclosureOfChangesInAccountingPoliciesExplanatory_zfkAw8gFonTd" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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  <tr style="vertical-align: top">
    <td style="width: 0pt"></td>
    <td style="width: 0.5in">3.</td>
    <td><span style="letter-spacing: -0.1pt"><span id="xdx_823_z3Vi0hw1fz4l">MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS</span></span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<p id="xdx_84D_ecustom--DescriptionOfBasicOfConsolidationExplanatory_zHPxLIxlVwH1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_861_zFGvMz0Iv2Sa">Basis
of consolidation</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The consolidated financial statements
incorporate the financial statements of the Company and entities (including structured entities) controlled by the Company and its subsidiaries.
Control is achieved when the Company:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td>has power over the <span style="letter-spacing: -0.1pt">investee;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td>is exposed, or has rights, to variable returns from its involvement with the investee; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td>has the ability to use its power to affect its <span style="letter-spacing: -0.1pt">returns.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group reassesses whether or not it
controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed
above.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Consolidation of a subsidiary begins
when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and
expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other
comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Profit or loss and each item of other
comprehensive income are attributed to the owners of the Group and to the non-controlling interests. Total comprehensive income of subsidiaries
is attributed to the owners of the Group and to the non-controlling interests even if this results in the non-controlling interests having
a deficit balance.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">When necessary, adjustments are made to the financial statements of subsidiaries to
bring their accounting policies into line with the Group&#8217;s accounting <span style="letter-spacing: -0.1pt">policies.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">All intra-group assets and liabilities,
equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on <span style="letter-spacing: -0.1pt">consolidation.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Common <span style="letter-spacing: -0.1pt">control</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">Acquisition of entities under the Group Reorganization does
not result in any change in economic substance. Accordingly, the consolidated financial statements of the Group are a continuation of
the acquired entities and are accounted for as follows:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td style="padding-right: 14.6pt">The results of entities are presented as if the internal reorganization occurred from the beginning of the
        earliest period presented in the consolidated financial <span style="letter-spacing: -0.1pt">statements;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td style="padding-right: 14.6pt">The Group will consolidate the assets and liabilities of the acquired entities at the pre-combination carrying
        amounts. No adjustments are made to reflect fair values, or recognize any new assets or liabilities, at the date of the internal reorganization
        that would otherwise be done under the acquisition method; and</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td style="padding-right: 14.6pt">No new goodwill is recognized as a result of the internal reorganization. The only goodwill that is recognized
        is the existing goodwill relating to the combining entities. Any difference between the consideration paid/transferred and the equity
        acquired is reflected within equity as merger reserve.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b>Subsidiaries</b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">Subsidiaries are entities controlled by the Group. The Group controls
an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to
affect those returns through its power over the entity.</p>















































<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zuPCIXCCaBo4" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b><span id="xdx_860_z6TVAUOPnLQ2">Leases</span></b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Definition of a <span style="letter-spacing: -0.2pt">lease</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">A contract is, or contains, a lease if the contract conveys the right to control the
use of an identified asset for a period of time in exchange for <span style="letter-spacing: -0.1pt">consideration.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For contracts entered into or modified
or arising from business combinations on or after the date of initial application, the Group assesses whether a contract is or contains
a lease based on the definition under IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will
not be reassessed unless the terms and conditions of the contract are subsequently changed.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">The Group as a <span style="letter-spacing: -0.1pt">lessee</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Right-of-use <span style="letter-spacing: -0.1pt">assets</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The cost of right-of-use asset <span style="letter-spacing: -0.1pt">includes:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>the amount of the initial measurement of the lease <span style="letter-spacing: -0.1pt">liability;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>any lease payments made at or before the commencement date, less any lease incentives <span style="letter-spacing: -0.1pt">received;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>any initial direct costs incurred by the Group; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets, restoring
        the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Right-of-use assets are depreciated on
a straight-line basis over the shorter of its estimated useful life and the lease term, unless there is a transfer of ownership or purchase
option which is reasonably certain to be exercised at the end of the lease term. If there is a transfer of ownership or purchase option
which is reasonably certain to be exercised at the end of the lease term, the lessee depreciates the right-of-use asset over the useful
life of the underlying asset.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Group presents right-of-use assets as a separate line item on the consolidated
statement of financial <span style="letter-spacing: -0.1pt">position.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





































































<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Lease <span style="letter-spacing: -0.1pt">liabilities</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">At the commencement date of a lease,
the Group recognizes and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating
the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate
implicit in the lease is not readily determinable.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The lease payments <span style="letter-spacing: -0.1pt">include:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>fixed payments (including in-substance fixed payments) less any lease incentives <span style="letter-spacing: -0.1pt">receivable;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>variable lease payments that depend on an index or a rate, initially measured using the index or rate as of the commencement <span style="letter-spacing: -0.1pt">date;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>amounts expected to be payable by the Group under residual value <span style="letter-spacing: -0.1pt">guarantees;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>the exercise price of a purchase option if the Group is reasonably certain to exercise the option; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>payments of penalties for terminating a lease, if the lease term reflects the Group exercising an option to terminate the <span style="letter-spacing: -0.1pt">lease.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">After the commencement date, lease liabilities are adjusted by interest accretion
and lease <span style="letter-spacing: -0.1pt">payments.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Group remeasures lease liabilities (and makes a corresponding adjustment to the
related right-of-use assets) <span style="letter-spacing: -0.1pt">whenever:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which
        case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of
        reassessment.</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">the lease payments change due to changes in market rental rates following a market rent review/expected
        payment under a guaranteed residual value, in which cases the related lease liability is remeasured by discounting the revised lease payments
        using the initial discount rate.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Group presents lease liabilities as a separate line item on the consolidated statement
of financial <span style="letter-spacing: -0.1pt">position.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Short-term <span style="letter-spacing: -0.1pt">leases</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Payments associated with short-term leases
are recognised on a straight-line basis as an expense. Short-term leases are leases with a lease term of 12 months or less from the commencement
date and do not contain a purchase option.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory_zBNYJNvQD0Qb" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_863_z152vIqqhpVa">Deferred
offering costs</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Deferred offering costs primarily consist
of legal costs, registration fees and other professional costs. These costs that are incremental costs directly attributable to the initial
public offering are deferred and will be charged to shareholder&#8217;s equity against the gross proceeds of the initial public offering
at completion.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



















































<p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zmktdreMrlb1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_868_zGEAY51vObt4">Revenue
recognition</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Nature of goods or <span style="letter-spacing: -0.1pt">services</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The nature of the goods or services provided
by the Group are: provision of security related service and asset management services which include (i) brokerage services; (ii) underwriting
and placement; (iii) asset management and (iv) advisory and consultancy services and trading of timepieces.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Identification of performance <span style="letter-spacing: -0.1pt">obligations</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">At contract inception, the Group assesses
the goods or services promised in a contract with a customer and identifies as a performance obligation each promise to transfer to the
customer either:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(a)</td>
    <td>a good or service (or a bundle of goods or services) that is distinct; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(b)</td>
    <td>a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the <span style="letter-spacing: -0.1pt">customer.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">A good or service that is promised to a customer is distinct if both of the following
criteria are <span style="letter-spacing: -0.2pt">met:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(a)</td>
    <td style="padding-right: 14.6pt">the customer can benefit from the good or service either on its own or together with other resources that
        are readily available to the customer (i.e. the good or service is capable of being distinct); and</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(b)</td>
    <td style="padding-right: 14.6pt">the Group&#8217;s promise to transfer the goods or service to the customer is separately identifiable from
        other promises in the contract (i.e. the promise to transfer to good or service is distinct within the context of the contract).</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Timing of revenue <span style="letter-spacing: -0.1pt">recognition</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Revenue is recognized when (or as) the
Group satisfies a performance obligation by transferring a promised good or service (i.e. an asset) to a customer. An asset is transferred
when (or as) the customer obtains control of that asset.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group transfers control of a good
or service over time and, therefore, satisfies a performance obligation and recognizes revenue over time, if one of the following criteria
is met:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(a)</td>
    <td>the customer simultaneously receives and consumes the benefits provided by the Group&#8217;s performance as the Group <span style="letter-spacing: -0.1pt">performs;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(b)</td>
    <td>the Group&#8217;s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is
        created or enhances; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(c)</td>
    <td style="padding-right: 14.6pt">or the Group&#8217;s performance does not create an asset with an alternative use to the Group and the Group
        has an enforceable right to payment for performance completed to date.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">If a performance obligation is not satisfied
over time, the Group satisfies the performance obligation as a point in time when the customer obtains control of the promised asset.
In determining when the transfer of control occurs, the Group considers the concept of control and such indicators as legal title, physical
possession, right to payment, significant risks and rewards of ownership of the asset, and customer acceptance.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

















































<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">For income from security related service and asset management income, revenue is recognized
on the following <span style="letter-spacing: -0.1pt">basis:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td style="text-align: justify; padding-right: 14.6pt">brokerage commission on dealing in securities and future contract is recognized on
        a trade date basis when the services are rendered, the amount for which can be reliably estimated and it is probable that the income will
        be received. The brokerage commission income is due on the settlement date of their respective trade dates, normally two or three business
        days after the respective trade date. The revenue is recognized at a point in time (trade date) when the performance obligation has been
        satisfied by the completion of trades and the risks and rewards of ownership have been transferred to/from the customer. The Group acts
        as an agent. The transaction price is a variable consideration as the price is determined to be a fixed percentage of transaction amount.
        Commission fees are directly charged from the customer&#8217;s account when the transactions are executed;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td style="text-align: justify; padding-right: 14.6pt">underwriting and placing commission is recognized when the relevant placing, underwriting,
        sub-underwriting or structured products arrangement activities are completed. Accordingly, the revenue is recognized at a point in time
        when the performance obligation has been satisfied by the completion of transaction and the risks and rewards of ownership have been transferred
        to/from the customer;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td>income from provision of asset management services includes (i) investment management fee and (ii) performance <span style="letter-spacing: -0.2pt">fee.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(i)</td>
    <td style="text-align: justify; padding-right: 14.6pt">investment management fee is recognized over time when customers simultaneously receive
        and consume the benefit provided by the Group. The Group rendered asset management services to customers as a principal, which are recorded
        over the period of service provided. Asset management income is charged by the Group to funds monthly and collected directly out of custodial
        accounts. The Group provide asset management services to individual customers and charges customers management fee at fixed percentage
        of asset value under management in accordance with the agreements. The fee is due and paid within the specified terms of payment. The
        transaction price is a variable consideration as the price is determined to be a fixed percentage of asset value.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(ii)</td>
    <td style="text-align: justify; padding-right: 14.6pt">performance fees is accounted for when the return on assets under management, over
        a given period established in each fund&#8217;s private memorandum, exceeds certain return benchmarks or other performance benchmarks,
        depending on each fund&#8217;s private memorandum. Performance fees are calculated periodically. Performance fees are a form of variable
        consideration. The Company recognizes these fees at a point in time when the associated performance obligations are satisfied, the related
        uncertainties are resolved, the likelihood of a claw-back or reversal is improbable and the likely amount of the transaction prices can
        be estimated without significant chance of reversal, indicating high probability of economic benefits and cash inflow to us. No performance
        fee is noted for the years ended March 31, 2025 and 2026.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td style="text-align: justify; padding-right: 14.6pt">advisory and consultancy income is recognized over time when the relevant advises and
        consultancy services have been provided or rendered. The Group enter a distinct contract with its customers as a principal for the provision
        of advisory and consultancy services. The Group concludes that each monthly investment advisory service (1) is distinct and (2) meets
        the criteria for recognizing revenue over time. In addition, the Group concludes that the services provided each month are substantially
        similar and result in the transfer of substantially similar services to the customers each month. That is, the benefit consumed by the
        customers is substantially similar for each month, even though the exact volume of services may vary. There is no variable consideration
        in the transaction price. Accordingly, based on the output methods, the Group recognizes revenues from advisory services on a monthly
        basis when it satisfies its performance obligations throughout the contract terms.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">For income from trading of timepieces, revenue is recognized at
a point in time at which the customer obtains the control of the promised asset, which generally coincides with the time when the goods
are delivered to customers and the title is passed.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>















































<p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_zMWxn27hdIz1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_862_zKcmkit8gCTa">Employee
benefits</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Retirement benefit <span style="letter-spacing: -0.2pt">cost</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Payments to the Mandatory Provident Fund Scheme are recognized as an expense when
employees have rendered service entitling them to the <span style="letter-spacing: -0.1pt">contributions.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zk5fCSz8sDu3" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_862_z3EnqHCik3l8">Borrowing
costs</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">All borrowing costs are recognized in profit or loss in the period in which they are
<span style="letter-spacing: -0.1pt">incurred.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory_zj1vlt7pRWqj" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_867_zN7whtA7S6g7">Cash
and cash equivalents</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For the purpose of the consolidated statements
of cash flows, cash and cash equivalents comprise cash on hand, highly liquid investments with original maturities of three months or
less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and demand
deposits which are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value,
and have a short maturity of generally within three months when acquired, less bank overdrafts which are repayable on demand and form
in integral part of the Group&#8217;s cash <span style="letter-spacing: -0.1pt">management.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For the purposes of the consolidated
statements of financial position, cash and cash equivalents comprise cash on hand and at banks which are not restricted to <span style="letter-spacing: -0.2pt">use.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zGi1SiKnyTv3" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_86B_ztEmm0HIPEJa">Property,
plant and equipment</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Property, plant and equipment are stated
in the consolidated statement of financial position at cost less subsequent accumulated depreciation and subsequent accumulated impairment
losses, if any.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Depreciation is recognized so as to allocate
the cost of items of property, plant and equipment over their estimated useful lives, using the straight-line method. The estimated useful
lives and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for
on a prospective basis.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">An item of property, plant and equipment
is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain
or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the
sales proceeds and the carrying amount of the asset and is recognized in profit or loss.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>















































<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_znOgv8OUp3ng" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_869_zxKe0KXj1If3">Impairment
of non-financial assets</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">At the end of each financial year, the
Group assesses the carrying amounts of its non-financial assets to determine whether there is any indication that those assets have suffered
an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of
the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the Group estimates
the recoverable amount of the cash-generating unit to which the asset belongs.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">If the recoverable amount of an asset
(or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (cash-generating unit) is
reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the impairment loss is recognized in other comprehensive income up to the amount of any previous revaluation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Where an impairment loss subsequently
reverses, the carrying amount of the asset (cash-generating unit) is increased to the revised estimate of its recoverable amount, but
so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been
recognized for the asset (cash-generating unit) in prior years. A previously recognized impairment for an asset other than goodwill is
only reversed if there has been a change in the estimates used to determine the asset&#8217;s recoverable amount since the last impairment
loss was recognized. A reversal of an impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zQWz2uAS4HS8" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_86F_zrj6UrLKGsa8">Related
parties</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">A party is considered to be related to the Group <span style="letter-spacing: -0.25pt">if:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(a)</td>
    <td>the party is a person or a close member of that person&#8217;s family and that <span style="letter-spacing: -0.1pt">person</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(i)</td>
    <td>has control or joint control over the <span style="letter-spacing: -0.1pt">Group;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(ii)</td>
    <td>has significant influence over the Group; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(iii)</td>
    <td>is a member of the key management personnel of the Group or of a parent of the <span style="letter-spacing: -0.1pt">Group;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.25pt">or</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(b)</td>
    <td>the party is an entity where any of the following conditions <span style="letter-spacing: -0.1pt">applies:</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(i)</td>
    <td>the entity and the Group are members of the same <span style="letter-spacing: -0.1pt">group;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(ii)</td>
    <td>one entity is an associate or joint venture of the other entity (or of a parent, subsidiary or fellow subsidiary of the other <span style="letter-spacing: -0.1pt">entity);</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(iii)</td>
    <td>the entity and the Group are joint ventures of the same third <span style="letter-spacing: -0.1pt">party;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(iv)</td>
    <td>one entity is a joint venture of a third entity and the other entity is an associate of the third <span style="letter-spacing: -0.1pt">entity;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(v)</td>
    <td>the entity is a post-employment benefit plan for the benefit of employees of either the Group or an entity related to the <span style="letter-spacing: -0.1pt">Group;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(vi)</td>
    <td>the entity is controlled or jointly controlled by a person identified in <span style="letter-spacing: -0.2pt">(a);</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(vii)</td>
    <td style="padding-right: 14.6pt">a person identified in (a)(i) has significant influence over the entity or is a member of the key management
        personnel of the entity (or of a parent of the entity); and</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(viii)</td>
    <td>the entity, or any member of a group of which it is a part, provides key management personnel services to the Group or to the parent of
        the <span style="letter-spacing: -0.1pt">Group.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>















































<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_z0gdqbiOfp0k" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b><span id="xdx_860_zK3lHEXT3hr3">Inventories</span></b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Inventories are stated at the lower of
cost and net realizable value. Cost is calculated on a specific identification basis for watches. Net realizable value is the estimated
selling price for inventories less the estimated costs of completion and costs necessary to make the sale. Cost necessary to make the
sale include incremental costs directly attributable to the sale and non-incremental costs which the Group must incur to make the sale.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">When inventories are sold, the carrying
amount of those inventories is recognized as an expense in which the related revenue is recognized. The amount of any write-down of inventories
to net realizable value and all losses of inventories are recognized as an expense in the period the write-down or loss occurs. The amount
of any reversal of any write-down of inventories is recognized as a reduction in the amount of inventories recognized as an expense in
which the reversal <span style="letter-spacing: -0.1pt">occurs.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_zrFgtQZrOwO6" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_861_zKLLTDyY4nj5">Financial
assets</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Initial recognition and <span style="letter-spacing: -0.1pt">measurement</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Financial assets of the Group are classified, at initial recognition, as subsequently
measured at amortized <span style="letter-spacing: -0.1pt">cost.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The classification of financial assets
at initial recognition depends on the financial asset's contractual cash flow characteristics and the Group&#8217;s business model for
managing them. The Group initially measures a financial asset at its fair value, plus in the case of a financial asset not at fair value
through profit or loss, transaction costs.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s business model for
managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines
whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">All regular way purchases and sales of
financial assets are recognized on the trade date, that is, the date that the Group commits to purchase or sell the asset. Regular way
purchases or sales are purchases or sales of financial assets that require delivery of assets within the period generally established
by regulation or convention in the marketplace.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Subsequent <span style="letter-spacing: -0.1pt">measurement</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The subsequent measurement of financial assets depends on their classification as
<span style="letter-spacing: -0.1pt">follows:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Financial assets at amortized <span style="letter-spacing: -0.2pt">cost</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Group measures financial assets at amortized cost if both of the following conditions
are <span style="letter-spacing: -0.2pt">met:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>The financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash <span style="letter-spacing: -0.1pt">flows.</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">The contractual terms of the financial asset give rise on specified dates to cash flows that are solely
        payment of principal and interest on the principal amount outstanding.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

























































<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">Financial assets at amortized cost are subsequently measured
using the effective interest method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is
derecognized, modified or impaired.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Derecognition of financial
<span style="letter-spacing: -0.1pt">assets</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">A financial asset (or, where applicable,
a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e., removed from the Group&#8217;s
consolidated statement of financial position) when:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="text-align: justify">the rights to receive cash flows from the asset have expired; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 100%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="text-align: justify; padding-right: 14.6pt">the Group has transferred its rights to receive cash flows from the asset or has assumed
        an obligation to pay the received cash flows in full without material delay to a third party under a &#8220;pass-through&#8221; arrangement;
        and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred
        nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">When the Group has transferred its rights
to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates if, and to what extent it, has retained
the risk and rewards of ownership of the asset. When it has neither transferred nor retained substantially all the risks and rewards of
the asset nor transferred control of the asset, the Group continues to recognize the transferred asset to the extent of the Group&#8217;s
continuing involvement. In that case, the Group also recognizes an associated liability. The transferred asset and the associated liability
are measured on a basis that reflects the rights and obligations that the Group has retained.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Continuing involvement that takes the
form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount
of consideration that the Group could be required to repay.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Impairment of financial
assets under IFRS <span style="letter-spacing: -0.5pt">9</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group performs impairment assessment
under expected credit loss (&#8220;ECL&#8221;) model on financial assets. The amount of ECL is updated at each reporting date to reflect
changes in credit risk since initial recognition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Lifetime ECL represents the ECL that
will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month ECL (&#8220;12m
ECL&#8221;) represents the portion of lifetime ECL that is expected to result from default events that are possible within 12 months after
the reporting date. Assessment is done based on the Group&#8217;s historical credit loss experience, adjusted for factors that are specific
to the debtors, general economic conditions and an assessment of both the current conditions at the reporting date as well as the forecast
of future conditions.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For all instruments, the Group measures
the loss allowance equal to 12m ECL, unless when there has been a significant increase in credit risk since initial recognition, the Group
recognizes lifetime ECL. The assessment of whether lifetime ECL should be recognized is based on significant increases in the likelihood
or risk of a default occurring since initial recognition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

































































<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(i)</td>
    <td>Significant increase in credit <span style="letter-spacing: -0.2pt">risk</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">In assessing whether the credit risk has
increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as of
the reporting date with the risk of a default occurring on the financial instrument as of the date of initial recognition. In making this
assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical
experience and forward-looking information that is available without undue cost or effort.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify">In particular, the following information is taken into account
when assessing whether credit risk has increased <span style="letter-spacing: -0.1pt">significantly:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>an actual or expected significant deterioration in the financial instrument&#8217;s internal credit <span style="letter-spacing: -0.1pt">rating;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">significant deterioration in external market indicators of credit risk, e.g. a significant increase in the
        credit spread, the credit default swap prices for the <span style="letter-spacing: -0.1pt">debtor;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">existing or forecast adverse changes in business, financial or economic conditions that are expected to
        cause a significant decrease in the debtor&#8217;s ability to meet its debt obligations;</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>an actual or expected significant deterioration in the operating results of the debtor; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">an actual or expected significant adverse change in the regulatory, economic, or technological environment
        of the debtor that results in a significant decrease in the debtor&#8217;s ability to meet its debt obligations.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Irrespective of the outcome of the above
assessment, the Group presumes that the credit risk has increased significantly since initial recognition when contractual payments are
more than 30 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group regularly monitors the effectiveness
of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure
that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(ii)</td>
    <td>Definition of <span style="letter-spacing: -0.1pt">default</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">For internal credit risk management, the
Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the
debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collaterals held by the Group).</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">It is presumed that default has occurred
when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a
more lagging default criterion is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions
compared to non-default receivables. This is to account for the increased credit risk associated with defaults. The Group rebutted the
presumption of default under ECL model for receivables over 90 days past due based on the good repayment records for those customers with
continuous partial settlement and/or good credit rating of the counterparties.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





























































<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(iii)</td>
    <td>Credit-impaired financial <span style="letter-spacing: -0.1pt">assets</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">A financial asset is credit-impaired when
one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that
a financial asset is credit-impaired includes observable data about the following events:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(a)</td>
    <td>significant financial difficulty of the issuer or the <span style="letter-spacing: -0.1pt">borrower;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(b)</td>
    <td>a breach of contract, such as a default or past due <span style="letter-spacing: -0.1pt">event;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(c)</td>
    <td style="padding-right: 14.6pt">the lender(s) of the borrower, for economic or contractual reasons relating to the borrower&#8217;s financial
        difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; or</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(d)</td>
    <td>it is becoming probable that the borrower will enter bankruptcy or other financial <span style="letter-spacing: -0.1pt">reorganization.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(iv)</td>
    <td><span style="letter-spacing: -0.1pt">Write-off policy</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group writes off a financial asset
when there is information indicating that the counterparty is in severe financial difficulty and there is no reasonable expectations of
recovering the contractual cash flows, for example, when the counterparty has been placed under liquidation or has entered into bankruptcy
proceedings, or, in the case of trade receivables, amounts overdue by more than one year without a feasible repayment plan or without
a reasonable expectation of repayment. Financial assets written off may still be subject to enforcement activities under the Group&#8217;s
recovery procedures, taking into account legal advice where appropriate. A write-off constitutes a derecognition event. Any subsequent
recoveries are recognized in profit or loss.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(v)</td>
    <td>Measurement and recognition of <span style="letter-spacing: -0.25pt">ECL</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The measurement of ECL is a function of
the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The
assessment of the probability of default and loss given default is based on historical data adjusted by forward-looking information. Estimation
of ECL reflects an unbiased and probability-weighted amount that is determined with the respective risks of default occurring as the weights.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Generally, the ECL is the difference between
all contractual cash flows that are due to the Group in accordance with the contract and the cash flows that the Group expects to receive,
discounted at the effective interest rate determined at initial recognition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Where ECL is measured on a collective basis
or cater for cases where evidence at the individual instrument level may not yet be available, the financial instruments are grouped on
the past due status and settlement pattern of debtors. The grouping is regularly reviewed by management to ensure the constituents of
each group continue to share similar credit risk characteristics.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify">The Group recognizes an impairment gain or loss in profit or loss
for all financial instruments by adjusting their carrying <span style="letter-spacing: -0.1pt">amount.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



















































<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_zaWH4LAsg3gf" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_86D_zTC0m7IBeV63">Financial
liabilities and equity</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Classification as debt or <span style="letter-spacing: -0.1pt">equity</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">Debt and equity instruments are classified as either financial
liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability
and an equity instrument.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Equity <span style="letter-spacing: -0.1pt">instruments</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">An equity instrument is any contract that evidences a residual
interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Group are recognized at the
proceeds received, net of direct issue costs.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Financial liabilities at amortized <span style="letter-spacing: -0.2pt">cost</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">Financial liabilities including trade and other payables, loan
from a former related company and amount due to a director are subsequently measured at amortized cost, using the effective interest method.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Derecognition of financial <span style="letter-spacing: -0.1pt">liabilities</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">The Group derecognizes financial liabilities when, and only when,
the Group&#8217;s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability
derecognized and the consideration paid and payable is recognized in profit or loss.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



















































<p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zXRAxST87NVe" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b><span id="xdx_862_zhvruxab3Vkl">Taxation</span></b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Current <span style="letter-spacing: -0.25pt">tax</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Income tax expense represents the sum of the tax currently payable and deferred <span style="letter-spacing: -0.2pt">tax.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The tax currently payable is based on
taxable profit for the year. Taxable profit differs from &#8220;profit before tax&#8221; as reported in the consolidated statement of
profit or loss and other comprehensive income because of income or expense that are taxable or deductible in other years and items that
are never taxable or deductible. The Group&#8217;s liability for current tax is calculated using tax rates that have been enacted or substantively
enacted by the end of the reporting period.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Deferred <span style="letter-spacing: -0.25pt">tax</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Deferred tax is recognized on temporary
differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax base used in
the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax
assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be
available against which those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not recognized
if the temporary difference arises from the initial recognition (other than in a business combination) of other assets and liabilities
in a transaction that affects neither the taxable profit nor the accounting profit.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The carrying amount of deferred tax assets
is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits
will be available to allow all or part of the asset to be recovered.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Deferred tax assets and liabilities are
measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset is realized, based on
tax rate (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The measurement of deferred tax liabilities
and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period,
to recover or settle the carrying amount of its assets and liabilities.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

































































<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For the purposes of measuring deferred
tax for leasing transactions in which the Group recognizes the right-of-use assets and the related lease liabilities, the Group first
determines whether the tax deductions are attributable to the right-of-use assets or the lease liabilities.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Deferred tax assets and liabilities are
offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to
income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Current and deferred tax are recognized
in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which
case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_z7fQ54xEpnT4" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><b><span id="xdx_86B_zo6Zqx7CVZAc">Foreign
currency translation</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The functional currency is determined
using the currency of the primary economic environment in which that entity operates. The functional currency, as determined by management,
of the Company and its subsidiaries is HK$. The consolidated financial statements are presented in HK$, which is also the Group&#8217;s
presentation currency.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Foreign currency transactions are translated
into functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated
at the period-end exchange rate. Non-monetary items measured at historical cost continue to be carried at the exchange rate at the date
of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Exchange differences arising on the translation
of monetary items or on settlement of monetary items are recognized in the statement of comprehensive loss in the period in which they
arise, except where deferred in equity as a qualifying cash flow or net investment hedge.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Exchange differences arising on the translation
of non-monetary items are recognized in other comprehensive income to the extent that gains and losses arising on those non-monetary items
are also recognized in other comprehensive income. Where the non-monetary gain or loss is recognized in profit or loss, the exchange component
is also recognized in profit or loss.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



















































<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zwYQRuBX5YN1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_865_zmEA46xiDz8g">Provisions
and Contingencies</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Provisions</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Provisions are recognized when the Group
has a present legal or constructive obligation as a result of past event, and it is probable that an outflow of economic resources will
be required to settle that obligation and the amount be estimated reliably. Provisions are measured at the management&#8217;s best estimate
of the expenditure required to settle the obligation at the end of the reporting period. Where the effect of the time value of money is
material, the amount of the provision shall be discounted to present value using a pre-tax discount rate that reflects the current market
assessment of the time value of money and risks specific to the obligation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">When discounting is used, the increase in the provision due to passage of time is
recognized as a finance cost in profit or <span style="letter-spacing: -0.1pt">loss.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Contingencies</span></span></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">As of March 31, 2025 and 2026, the Group
was not a party to any material legal or administrative proceedings. From time to time, the Group is involved in various other legal and
regulatory proceedings arising in the normal course of business. While the Group cannot predict the occurrence or outcome of these proceedings
with certainty, it does not believe that an adverse result in any pending legal or regulatory proceeding, individually or in the aggregate,
would be material to the Group&#8217;s consolidated financial condition or cash flows; however, an unfavorable outcome could have a material
adverse effect on the Group&#8217;s results of operations.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>



<p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForGovernmentGrants_zHemlj7Ot6Nh" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><b><span id="xdx_869_zT6LiCeN639e">Government
grants</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Government grants are recognized at their
fair value where there is reasonable assurance that the grant will be received, and all attaching conditions will be complied with. Where
the grant relates to an asset, the fair value is recognized as deferred capital grant on the consolidated statements of financial position
and is amortized to profit or loss over the expected useful life of the relevant asset by equal annual instalments. Where the grant relates
to an expense item, it is recognized in profit or loss over the period necessary to match them on a systematic basis to the costs that
it is intended to compensate.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zrV8v7xedlPf" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><b><span id="xdx_86F_zg2CvIesXxJ6">Earnings
per share</span><span style="letter-spacing: -0.2pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group computes earnings per share
of Class A Ordinary Shares and Class B Ordinary Shares stock using the two-class method. Basic earnings per share is computed using the
weighted-average number of shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number
of shares and the effect of potentially dilutive securities outstanding during the period. Potentially dilutive securities consist of
restricted stock units and other contingently issuable shares. The dilutive effect of outstanding restricted stock units and other contingently
issuable shares is reflected in diluted earnings per share by application of the treasury stock method.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The rights, including the liquidation
and dividend rights, of the holders of our Class A Ordinary Shares and Class B Ordinary Shares stock are identical, except with respect
to voting.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">In the years ended March 31, 2024, 2025
and 2026, the earnings per share amounts are the same for Class A Ordinary Shares and Class B Ordinary Shares stock because the holders
of each class are entitled to equal per share dividends or distributions in liquidation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Company had no dilutive shares as of March 31, 2024, 2025 and <span style="letter-spacing: -0.1pt">2026.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>















































<p id="xdx_849_eifrs-full--DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory_zSJi9uaa8pv" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><b><span id="xdx_866_zp7VWVLZjQmd">Critical
Accounting Estimates and Significant Management Judgments </span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><i>IMPAIRMENT ASSESSMENT ON TRADE <span style="letter-spacing: -0.1pt">RECEIVABLES</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group applies simplified approach
under IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed
the impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based
on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment
of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions.
The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available
without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking
information are considered.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For internal credit risk management,
the Group considers an event of default occurs when information developed internally or obtained from external sources indicates that
the debtor is unlikely to pay its creditors, including the Group, in full. It is presumed that default has occurred when a financial asset
is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion
is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions compared to non-default
receivables. This is to account for the increased credit risk associated with defaults.</p>



<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>REVENUE<br></strong></div></th>
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<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 107%"><span style="font-size: 10pt; line-height: 107%"><sup>1</sup></span>
Security related service and asset management income comprises brokerage income, asset management fee, underwriting and placement commissions,
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<p id="xdx_8A2_zRVNdeQ9iSL1" style="margin: 0pt 0; font-size: 10pt">&#160;</p>































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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for revenue.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COST OF REVENUE<br></strong></div></th>
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<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Breakdown of cost of <span style="letter-spacing: -0.1pt">revenue</span></span></p>

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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"><span style="font-size: 10pt; line-height: 102%"><sup>1</sup>
</span>For the years ended March 31, 2024, 2025 and 2026, included in the costs of security related service and asset management are mainly
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and HK$<span id="xdx_909_ecustom--DirectLaborCosts_c20230401__20240331_zcD7Tl2anAI1" title="Direct labor costs">1,432,000</span>,
director salary of HK$<span id="xdx_903_ecustom--DirectorSalary_iI_c20260331_zINqPreQZBig" title="Director salary">20,000</span>,
HK$nil and HK$nil as well as security handling cost of HK$<span id="xdx_901_ecustom--HandlingCost_c20250401__20260331_zunVMv9dKpx1" title="Handling cost">88,000</span>,
HK$<span id="xdx_90A_ecustom--HandlingCost_c20240401__20250331_z8AW3BMvbFhf" title="Handling cost">156,000
</span>and HK$<span id="xdx_90A_ecustom--HandlingCost_c20230401__20240331_zNq4PT5Qg2uk" title="Handling cost">77,000</span>,
respectively.</p>



<p id="xdx_8AA_zitX3JDPBQTl" style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify">&#160;</p>



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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>OTHER INCOME<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>TAXATION<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIncomeTaxExplanatory', window );">TAXATION</a></td>
<td class="text"><p id="xdx_808_eifrs-full--DisclosureOfIncomeTaxExplanatory_zUaEj3jUQ151" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Cayman <span style="letter-spacing: -0.1pt">Islands</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">Under the current and applicable laws of the Cayman Islands, the
Company is not subject to tax on income or capital gain. Additionally, upon payments of dividends by the Company to its shareholders,
no Cayman Islands withholding tax will be imposed.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Hong <span style="letter-spacing: -0.2pt">Kong</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The subsidiaries of the Group are incorporated
in Hong Kong and are subject to Hong Kong Profits Tax on the taxable income as reported in their statutory financial statements adjusted
in accordance with relevant Hong Kong tax laws. For the years ended March 31, 2024, 2025 and 2026, Hong Kong Profits Tax is calculated
in accordance with the two-tiered profits tax rates regime. The applicable tax rate for the first HK$2 million of assessable profits is
8.25% and assessable profits above HK$2 million will continue to be subject to the rate of 16.5% for corporations in Hong Kong, effective
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The taxation expense is attributable to the following tax <span style="letter-spacing: -0.1pt">jurisdictions:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




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    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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<p id="xdx_8A6_z3JD4IFOj4ll" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The taxation can be reconciled to the profit before tax per the consolidated statements
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




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<p id="xdx_8AC_z8SMW0HaED45" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group has not recognized deferred
tax assets arising from deductible temporary differences on net decelerated tax depreciation as it is uncertain that the related tax benefits
can be realized through future taxable profit.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>































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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;doctype=Standard&amp;dita_xref=IAS12_g79-88_TI<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PROPERTY, PLANT AND EQUIPMENT<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory', window );">PROPERTY, PLANT AND EQUIPMENT</a></td>
<td class="text"><p id="xdx_80B_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zfSbVCCwPBEb" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0pt; text-align: right"></td>
    <td style="width: 0.5in"><span style="font-size: 10pt; letter-spacing: -0.25pt">11.</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt; letter-spacing: -0.1pt"><span id="xdx_822_zX6ohsl3TbM9">PROPERTY, PLANT AND
        EQUIPMENT</span></span></td> </tr>
  </table>

<p style="margin: 0">&#160;</p>



<table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_z90VW6LapmRf" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span id="xdx_8BE_zXCGB6FWuwx9"><span id="xdx_8B6_zOt1NRJg2A68" style="display: none">Schedule of property plant
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: right; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
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    <td style="text-align: right; font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
    <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Office <br/> equipment</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
    <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Computer <br/> equipment</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt">COST</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 48%; font-size: 10pt">At April 1, 2024</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zGzaqEhKGQfc" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">3,548</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zcW0O0pVP3F5" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">213</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zsIYHnwtZNZ5" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">588</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrdK7GlAylaj" style="width: 10%; font-size: 10pt; text-align: right" title="Total Beginning balance">4,349</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; padding-bottom: 1pt">Write-offs</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zT9xTeGC0q38" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(1,048</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_981_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z2IHJI9jI1z3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(213</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zizYwTFs9kA1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"><span style="-sec-ix-hidden: xdx2ixbrl1263">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98B_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2f3DDLWAy89" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total Write off">(1,261</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025 and 2026</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zo2usfN3CrQl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">2,500</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zZ5FHVJLOBtg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"><span style="-sec-ix-hidden: xdx2ixbrl1269">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z6Xy6ejIJp3c" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">588</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zJk704i78fEd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">3,088</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; text-align: left">ACCUMULATED DEPRECIATION</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">At April 1, 2024</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdImprovementMember_z8RpoTU7PXii" style="font-size: 10pt; text-align: right" title="Ending balance">2,784</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zdFyOywCLWP9" style="font-size: 10pt; text-align: right" title="Ending balance">213</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zbaXv9d75xVj" style="font-size: 10pt; text-align: right" title="Ending balance">588</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zmOH8ddte8lg" style="font-size: 10pt; text-align: right" title="Ending balance">3,585</td>
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  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_988_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zSNVWGUZvvwh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(1,261</td>
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  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zIMIP8WB0Hf1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">588</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zJrMa1tEDPN4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">3,088</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_989_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z5UkenAIudI2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"><span style="-sec-ix-hidden: xdx2ixbrl1309">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_986_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zAe5V4L3c8oj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"><span style="-sec-ix-hidden: xdx2ixbrl1311">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_980_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zjoc2v20MA86" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"><span style="-sec-ix-hidden: xdx2ixbrl1313">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_986_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zl7OJvPl99p5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"><span style="-sec-ix-hidden: xdx2ixbrl1315">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_984_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zX4sDo9Ecwy1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"><span style="-sec-ix-hidden: xdx2ixbrl1317">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_980_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zu2u9oJPSENf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"><span style="-sec-ix-hidden: xdx2ixbrl1319">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98F_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zjpXJmIcKFek" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"><span style="-sec-ix-hidden: xdx2ixbrl1321">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>



<p id="xdx_8A5_zqa2y1qoPyLd" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Depreciation expenses for the years ended
March 31, 2024, 2025 and 2026 amounted to HK$<span id="xdx_905_ecustom--DepreciationAdministrativeExpenses_c20230401__20240331_zQAT0v4MEAAj" title="Depreciation administrative expenses">833,000</span>,
HK$<span id="xdx_907_ecustom--DepreciationAdministrativeExpenses_c20240401__20250331_zw1eYoZSWAC8" title="Depreciation administrative expenses">764,000</span>
and HK$<span id="xdx_906_ecustom--DepreciationAdministrativeExpenses_c20250401__20260331_zw7MVAZjeYLj" style="display: none" title="Depreciation administrative expenses">0</span>
nil, respectively, which were included in administrative expenses. During the years ended March 31, 2024, 2025 and 2026, certain fully
depreciated assets with a gross carrying amount of HK$nil, HK$<span id="xdx_90F_ecustom--DepreciatedAssets_iI_c20250331_z4aJFGCSel22" title="Depreciated assets">1,261,000</span>
and HK$<span id="xdx_909_ecustom--DepreciatedAssets_iI_c20260331_zTRFAMQjmxDa" style="display: none" title="Depreciated assets">0</span>
nil were written off, respectively. Such write-off had no impact on the consolidated statements of profit or loss and other comprehensive
income. No impairment losses were recognized during any of the years presented.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The above items of property, plant and
equipment are depreciated on a straight-line basis, after taking into account of their estimated residual values, at the following rates
per annum:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfEstimatedResidualValuesTableTextBlock_zRRQ5ASU6hh5" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1)">
  <tr style="vertical-align: top">
    <td style="line-height: normal"><span id="xdx_8BB_zhuxCEMPFJWc" style="display: none">Schedule of estimated residual values</span></td>
    <td style="line-height: normal">&#160;</td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><sup>1</sup></span> Leasehold improvement
is depreciated over useful life of <span id="xdx_905_ecustom--DepreciatedOverUsefulLife_dtY_c20250401__20260331_zVmbcmKDignd" title="Depreciated over useful life">5</span>
years (20% per annum) or over the lease term, whichever is <span style="letter-spacing: -0.1pt">shorter.</span></p>



<p id="xdx_8A6_zW1efzhVdMFb" style="margin: 0pt 0; font-size: 10pt">&#160;</p>































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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for property, plant and equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;doctype=Standard&amp;dita_xref=IAS16_g73-79_TI<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RIGHT-OF-USE ASSETS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory', window );">RIGHT-OF-USE ASSETS</a></td>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0.25pt 0 0; font-size: 10pt"></p>

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    <td style="font-size: 10pt; text-align: right">&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">Provided for the year</td>
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    <td id="xdx_986_eifrs-full--DisposalsRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zTfjAmCwchKb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">(2,919</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">At March 31, 2025 and 2026</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2026</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_983_eifrs-full--RightofuseAssets_iI_c20250331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--LeasedPropertiesMember_zd704J88YVe3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"><span style="-sec-ix-hidden: xdx2ixbrl1369">-</span></td>
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<p id="xdx_8A7_z2imjjcqXZO2" style="margin: 0.25pt 0 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt">Depreciation expenses for
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administrative expenses. No impairment losses were recognized during any of the years presented.</p>

<p style="margin: 0 14.6pt 0 44.05pt; font-size: 10pt; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify">During the year ended March 31, 2025, the lease term for
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<p style="margin: 0 14.6pt 0 44.05pt; font-size: 10pt; text-align: justify">&#160;</p>

<span></span>
</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 53<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_53&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 115<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_115&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 115<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_115&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>DEFERRED OFFERING COSTS<br></strong></div></th>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES<br></strong></div></th>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INVENTORIES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInventoriesExplanatory', window );">INVENTORIES</a></td>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





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    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Merchandise inventories - timepieces</td>
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    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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<p id="xdx_8A7_zrWbDze2WtT" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">There were no inventory impairment losses for the years ended
March 31, 2024, 2025 and 2026, respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">HK$<span id="xdx_90A_ecustom--CostOfRevenues_c20230401__20240331_zTrDKMTsdLEl" title="Cost of revenue">12,493,000</span>,
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ended March 31, 2024, 2025 and 2026, respectively.</p>



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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for inventories.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2025-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2025-en-r&amp;doctype=Standard&amp;dita_xref=IAS02_g36-39_TI<br> -URIDate 2025-03-27<br></p></div>
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<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>TRADE RECEIVABLES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
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        </tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureOfTradingReceivablesExplanatory_zbM1c80Kra95" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE RECEIVABLES (Details)">
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    <td id="xdx_49E_20250331_z2bJpRQfAZB2" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td id="xdx_495_20260331_ztF7681XHO7" style="font-size: 10pt; text-align: right">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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  </table>



<p id="xdx_8A2_zqDAFKdSgv4d" style="margin: 0pt 0; font-size: 10pt">&#160;</p>









































<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">The following is an aged analysis of trade receivables presented
based on the due <span style="letter-spacing: -0.1pt">dates.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfTradeReceivablesDuePaymentsTableTextBlock_zWhzNMuRyz52" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE RECEIVABLES (Details 1)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span id="xdx_8B9_zsk1HYYA9Vvj" style="display: none">Schedule of trade receivables based on due dates</span></td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_49F_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementRelatedPartiesMember_zu3XYpZwEq6" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td id="xdx_498_20260331_z4LVHj9l6Qob" style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="text-align: right; font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
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    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">1,314</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">23,155</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">25,162</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,350</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">3,642</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: right">1,350</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">16,350</td>
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    <td style="font-size: 10pt; text-align: right">20,877</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,350</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">7,746</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">12,187</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,762</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,545</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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<p id="xdx_8AF_zRITVYHiHMZi" style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">All the trade receivables, net of loss
allowance, are expected to be recovered within one year. For trade receivables arising from contracts with customers, the Group generally
allows a credit period of 30 days to its customers. As of March 31, 2025 and 2026, included in the Group&#8217;s trade receivables balance
are debtors with aggregate carrying amount of HK$<span id="xdx_907_ecustom--TradeReceivablesBalance_iI_c20250331_zjQSy3QNNzBg" title="Trade receivables balance">26,739,000</span>
and HK$<span id="xdx_906_ecustom--TradeReceivablesBalance_iI_c20260331_z9xl7BNlAVHh" title="Trade receivables balance">73,098,000</span>
which are past due as of the reporting date, respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">Details of the impairment assessment of trade receivables and
write-off of the loss allowance for trade receivables are set out in Note <span style="letter-spacing: -0.2pt">28b.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>































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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other receivables. [Refer: Trade and other receivables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RELATED PARTY TRANSACTIONS AND BALANCES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfRelatedPartyExplanatory', window );">RELATED PARTY TRANSACTIONS AND BALANCES</a></td>
<td class="text"><p id="xdx_807_eifrs-full--DisclosureOfRelatedPartyExplanatory_zAHep7Wf7CTi" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Nature of relationships with related <span style="letter-spacing: -0.1pt">parties</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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    <td id="xdx_981_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimited1Member_zSVGlI2NCvTg" title="Nature of relationships">Echo
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<p id="xdx_8AC_zoC05xk4IQ33" style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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<p id="xdx_8A6_zI1wMTu93S0d" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 393.3pt; font-size: 10pt; line-height: 1pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The amount is unsecured, non-interest bearing and repayable on <span style="letter-spacing: -0.1pt">demand.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





































<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt"></p>




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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"><span style="font-size: 10pt; line-height: 102%"><sup>1</sup></span>
BAML was appointed by Bluemount Fund as the investment manager to manage 4 Segregated Portfolios of the Fund. Included but not limited
to making investment decisions, implementing investment strategies, and ensuring compliance with applicable regulations and guidelines.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 105%; text-align: justify"><span style="font-size: 10pt; line-height: 105%"><sup>2</sup>
</span>BAML was appointed by this fund as the investment manager of Global New Normal Anti-Inflation Limited Partnership Fund SPC to manage
the Segregated Portfolio of this fund. Included but not limited to making investment decisions, implementing investment strategies, and
ensuring compliance with applicable regulations and <span style="letter-spacing: -0.1pt">guidelines.</span></p>



<p id="xdx_8AD_z13bcPcS56N6" style="margin: 0pt 0; font-size: 10pt">&#160;</p>



















































<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
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    <td style="text-align: left; padding-right: 0pt">Cyber Investment Fund SP (&#8220;Cyber <span style="letter-spacing: -0.2pt">SP&#8221;)</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the supplement to the Private
Placement Memorandum between Cyber SP and BAML, Cyber SP shall pay BAML an asset management fee equal to one-fourth of 0.9 per cent per
quarter of the net asset value of each series of Class A shares as at the last valuation day in each quarter. The asset management fee
will be calculated quarterly and payable in Hong Kong dollars in arrears as soon as reasonably practicable after the end of March, June,
September and December in each year. BAML will also be entitled to receive a performance fee from Cyber SP in respect of each series of
participating share in issue. For each performance period, the performance fee in respect of each series of Class A shares will be equal
to forty per cent of the appreciation in the net asset value of the series during the performance period above the high water mark.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the supplement to the Private
Placement Memorandum between Bluemount SP and BAML, Bluemount SP shall pay BAML an asset management fee equal to one-fourth of 2 per cent
per quarter of the net asset value of each series of Class A shares as at the last valuation day in each quarter. The asset management
fee will be calculated quarterly and payable in Hong Kong dollars annually in arrears. BAML will also be entitled to receive a performance
fee from Bluemount SP in respect of each series of participating share in issue. For each performance period, the performance fee in respect
of each series of Class A shares will be equal to thirty per cent of the appreciation in the net asset value of the series during the
performance period above the high water mark.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
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  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the Private Placement Memorandum
between Global Strategy SP and BAML, Global Strategy SP shall pay BAML an asset management fee in respect of each series of Class A shares
and Class B shares.</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">In respect of each series of class A
shares, Global Strategy SP shall pay BAML an asset management fee equal to 1% per annum based on the net asset value of each series of
Class A shares before deduction of that period&#8217;s management fee and before making any deduction for any accrued performance fees.
The asset management fee for Class A shares will be calculated as at each valuation day and payable in US dollars quarterly in arrears
as soon as reasonably practicable after the end of March, June, September and December in each year.</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">In respect of each series of class B
shares, Global Strategy SP shall pay BAML an asset management fee equal to 5% for the first calendar year and 1% per annum thereafter
based on the net asset value of each series of Class B shares before deduction of that period&#8217;s management fee and before making
any deduction for any accrued performance fees. The asset management fee for Class B shares for the first calendar year of its relevant
subscription day will be calculated at the end of the offering period and on each subscription day and payable in US dollars in advance.
After the end of the first calendar year from the relevant subscription day for each series of Class B shares, the asset management fee
for Class B shares will be calculated as at each valuation day and payable in US Dollars quarterly in arrears as soon as reasonably practicable
after the end of March, June, September and December in each year.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">BAML will also be entitled to receive
a performance fee from Global Strategy SP in respect of each series of Class A shares and Class B shares. For each performance period,
the performance fee in respect of each series of Class A shares and Class B shares shall equal to 10% of the excess return and 10% appreciation
in the net asset value of the series above the high water mark respectively during the performance period.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify">Bluemount Fund is considered a related party to the Group since
both entities share common <span style="letter-spacing: -0.1pt">director.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
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  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to the investment management
agreement dated April 19, 2023 between Global New SPC and BAML, Global New SPC shall pay BAML a fixed monthly fee of HK$<span id="xdx_900_ecustom--MonthlyFee_iI_c20230419_zxfmDzjeCUr1" title="Monthly fee">30,000</span>
at the end of each month. The monthly fee will be payable in Hong Kong dollar in arrears as soon as reasonably practicable after the end
of each month. In addition, Global New SPC shall also pay BAML an asset management fee equal to 0.5% per quarter of the net asset value
of each series of portfolio (before deduction of that quarter's management fee) as at the last valuation day in each quarter. The asset
management fee will be calculated quarterly and payable in Hong Kong dollar in arrears as soon as reasonably practicable after the end
of March, June, September and December in each year.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify">Global New SPC is considered as a related
party to the Group. This classification arises because the Group has been designated as the investment manager for this fund. On December
31, 2023, BAML issued a termination letter to resign as investment manager with Global New SPC, effective from 1 March 2024 .</p>


















































<table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0.5in; text-align: right"></td>
    <td style="width: 0.5in">(c)</td>
    <td style="text-align: justify"><span style="text-decoration: underline">Balances with related <span style="letter-spacing: -0.1pt">parties</span></span></td>
        </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt"></p>



<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--DisclosureBalancesWithRelatedPartiesExplanatory_zAY9jcmJfTt6" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 3)">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_49B_20240401__20250331_zW6trS0r1aob" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_492_20250401__20260331_zvfIWYhqnyHb" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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  <tr id="xdx_406_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSpMember_zgLaqnxb8nMe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td id="xdx_984_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSpMember_zNjwDLxmAmAk" style="width: 30%; font-size: 10pt; text-align: left" title="Balance nature">Trade
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">109</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">122</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--CyberInvestmentFundSpMember_zEAsJ2fRD9H8" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">12</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">54</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--GlobalStrategyFundSpMember_z0v9z4vgdcRg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">3,979</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountGroupLimitedMember_zP0PwWTBPqk4" style="vertical-align: bottom; background-color: White">
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">242</td>
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  <tr id="xdx_404_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zBY2otmwpwlj" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1740">-</span></td>
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  <tr id="xdx_407_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zZqGnoyaeg2g" style="vertical-align: bottom; background-color: White">
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>



<p id="xdx_8A9_zrllwl0SCYAi" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The above balances are unsecured, interest-free
and repayable on demand.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 104%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 1in">Note:</td>
    <td style="text-align: justify">With effect from January 29, 2026, Yuk Cuisine Limited, the former related company, is no longer a wholly-owned
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  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%">
  <tr style="vertical-align: top; text-align: justify">
    <td style="width: 0.5in; text-align: right"></td>
    <td style="width: 0.5in">(d)</td>
    <td style="text-align: justify"><span style="text-decoration: underline">Interests in <span style="letter-spacing: -0.1pt">subsidiaries</span></span></td>
        </tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify">Particulars of the subsidiaries as of March 31, 2025 and 2026
are as <span style="letter-spacing: -0.1pt">follows:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--DisclosureInterestsInSubsidiariesExplanatory_zHixsUOEEYTg" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 4)">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Principal activities</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">2026</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt; font-style: italic">Directly:</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: center">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="text-align: center; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -10pt; padding-left: 10pt; width: 27%; font-size: 10pt; text-align: left">Bluemount Financial Group Limited</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td id="xdx_98A_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountFinancialGroupLimitedMember_zfKHUKLE718i" style="white-space: nowrap; width: 16%; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td id="xdx_981_ecustom--IssuedAndFullyPaidShareCapital_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountLimitedGroupLimitedMember_z29yejbNJued" style="white-space: nowrap; width: 12%; font-size: 10pt" title="Issued and fully paid share capital">Ordinary
        HK$23,010,300</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
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    <td style="text-align: center; width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: center"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountFinancialGroupLimitedMember_zDDCxprBjTQa" title="Voting power held">100</span>%</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td id="xdx_98D_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountLimitedGroupLimitedMember_z6GwUAYx5IGk" style="width: 20%; font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Investment
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic">Indirectly:</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Securities Limited</td>
    <td style="font-size: 10pt">&#160;</td>
    <td id="xdx_987_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zCIHKbAcxfX1" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong
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    <td style="font-size: 10pt">&#160;</td>
    <td id="xdx_988_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_z2MQLnpASSQ2" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital">Ordinary
        HK$18,000,000</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zjAOyqzMflS1" title="Voting power held">100</span>%</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_z7RWehDZZ7fe" title="Voting power held">100</span>%</td>
    <td style="font-size: 10pt">&#160;</td>
    <td id="xdx_985_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zXq0Y6VmzVX3" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Financial
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Asset Management Limited</td>
    <td style="font-size: 10pt">&#160;</td>
    <td id="xdx_98D_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zj1Rhh608mIk" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong
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    <td style="font-size: 10pt">&#160;</td>
    <td id="xdx_98B_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zD6D5ePMAege" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital">Ordinary
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center"><span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zZukF9Rjk4Yk" title="Voting power held">100</span>%</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center"><span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zLmGGDJt21q9" title="Voting power held">100</span>%</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Capital Limited (Note)</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td id="xdx_982_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_zMbfM4rFZ6gj" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital">Ordinary
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center"><span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_znGdOMQRdOBa" title="Voting power held">100</span>%</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td id="xdx_98B_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_zGddOulGJy34" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Advisory
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Commodities Limited</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: center"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zlEwg1q1QGC7" title="Voting power held">100</span>%</td>
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  </table>



<p id="xdx_8A8_zTXKm4P7iY78" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 104%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 1in">Note:</td>
    <td style="text-align: justify">Bluemount Capital Limited was disposed to an independent third party on September 9, 2025.</td></tr>
  </table>



<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfRelatedPartyExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related parties.</p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group receives and holds money deposited
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>OTHER PAYABLES AND ACCRUALS<br></strong></div></th>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LOAN FROM A FORMER RELATED COMPANY<br></strong></div></th>
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<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><sup>1</sup></span> The amount
is unsecured, interest-free and repayable on <span style="letter-spacing: -0.1pt">demand.</span></p>







































<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SHARE CAPITAL<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory', window );">SHARE CAPITAL</a></td>
<td class="text"><p id="xdx_803_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_zRn1SjVzCuX3" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td style="width: 0.5in">22.</td>
    <td style="text-align: justify"><span id="xdx_821_zv9pJdFeKI54">SHARE CAPITAL</span><span style="letter-spacing: -0.1pt"></span></td> </tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">As of the date hereof, our authorized
share capital is US$<span id="xdx_90D_eifrs-full--IssuedCapital_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zF6Epe3T3ny8" title="Authorized share capital">50,000
</span>divided into <span id="xdx_904_eifrs-full--DividendsPaidOrdinaryShares_c20250401__20260331_zIQl6VVMLSHf" title="Divided shares">50,000,000</span>
Class A Ordinary Shares of par value US$<span id="xdx_90A_ecustom--OrdinaryShareParValue_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_z3yoMB1KNmDg" title="Ordinary par value">0.0001</span>
each and<span id="xdx_90B_ecustom--OrdinarySharesIssued_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember_zpfyX9afC4pb" title="Ordinary shares issued">
450,000,000</span>
Class B Ordinary Shares of par value US$<span id="xdx_90C_ecustom--OrdinaryShareParValue_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember_zgT2KAfcdU36" title="Ordinary par value">0.0001</span>
each.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Each holder of Ordinary Shares shall,
on a poll, be entitled to one vote for each share he or she holds save that each holder of Class A Ordinary Shares shall, on a poll, be
entitled to exercise twenty votes for each Class A Ordinary Share he or she holds on any and all matters.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Each Class A Ordinary Share shall be
convertible, at the option of the holder thereof, at any time after the date of issuance of such Share, at the office of the Company or
any transfer agent for such Shares, into one fully paid and non-assessable Class B Ordinary Share. All conversions of Class A Ordinary
Shares to Class B Ordinary Shares shall be affected by way of redemption or repurchase by the Company of the relevant Class A Ordinary
Shares and the simultaneous issue of Class B Ordinary Shares in consideration for such redemption or repurchase.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On June 27, 2023 (date of incorporation),
the Company issued 1 ordinary share with a par value of US$<span id="xdx_909_ecustom--OrdinaryShareParValue_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassOneOrdinarySharesMember_zcy1nqd52Wu4" title="Ordinary par value">0.0001</span>.
On December 18, 2023, the Board of Directors of the Company passed a resolution to cancel the 1 Ordinary Share and issued 1 Class A Ordinary
Share to Mr. Pan.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify">On January 16, 2024, the Board of Directors of the Company
passed a resolution to issue <span id="xdx_906_ecustom--OrdinarySharesIssued_iI_c20240116__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zaLcUgGieqz" title="Ordinary shares issued">23,010,299</span>
Class A Ordinary Shares to its <span style="letter-spacing: -0.1pt">shareholders.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify">As of March 31, 2024, <span id="xdx_90F_ecustom--OrdinarySharesOutstanding_iI_c20240331__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zpc4m6ePTPq2" title="Ordinary shares Outstanding">23,010,300</span>
Class A Ordinary Shares were issued and outstanding, while the Group has not issued any Class B Ordinary <span style="letter-spacing: -0.1pt">Shares.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On May 14, 2024, Bluemount Group Limited
sold and transferred 1,127,505 shares (being 4.9% shareholder) of Bluemount Holdings Limited to Lissington Limited with nil consideration,
Yes &amp; Right Investment Limited sold and transferred<span id="xdx_909_ecustom--TransferredShares_iI_c20240514_zPPa3wwM1JNe" title="transferred Shares">
1,127,505</span>
shares (being 4.9% shareholding) of Bluemount Holding Limited to Wei Chieh Huang, with nil consideration and WI Holdings Limited sold
and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount Holdings Limited to Be Good Investment Holdings Limited with nil
consideration.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On 25 February 2025, the Company issued
a total of <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20250225__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassBOrdinarySharesMember_zPT3nURRWnD7" title="Issued shares">25,000,000</span>
Class B Ordinary Shares with a par value of US$<span id="xdx_903_ecustom--ParValuePerShares_iI_c20250225__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassBOrdinarySharesMember_zGwq4GDPEFXd" title="Ordinary par share">0.0001</span>
per share. These shares were issued to the existing shareholders on a pro-rata basis, in accordance with their respective shareholdings
in Class A Ordinary Shares, at a consideration equal to their par <span style="letter-spacing: -0.1pt">value.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"><span id="xdx_90C_ecustom--ShareholdersDescription_c20250520__20250521_zAha7eCqJLtc" title="Shareholders description">On
May 21, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company
with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B
Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares;
Yes &amp; Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings
Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited
proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753
Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares
and 612,500 Class B Ordinary Shares.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Pursuant to resolutions passed by the
shareholders and the Board of Directors on May 21, 2025, the Company approved the surrender and immediate cancellation of the aforementioned
Class A and Class B Ordinary Shares. The share capital of the Company was reduced accordingly.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The above-mentioned share transfers,
issuance of Class B Ordinary Shares, and the subsequent surrender and cancellation of both Class A and Class B Ordinary Shares have been
accounted for on a retroactive basis and reflected in the comparative financial information presented in these consolidated financial
statements.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On July 11, 2025, <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20250711__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryMember_zYBnQs12KsIg" title="Shares issued">1,375,000</span>
Class B Ordinary Shares were issued at a public offering price of US$<span id="xdx_90D_ecustom--PublicOfferingPrice_iI_c20250711_zOD6bBA4y52e" title="Public offering price">4.00</span>
on the NASDAQ.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">On July 30, 2025, the underwriter of
the Company had exercised the Over-Allotment Option to purchase an additional <span id="xdx_906_ecustom--PurchaseAdditionalSharesIssued_iI_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryMember_zna8uP5thYP8" title="Purchase additional Shares issued">140,000</span>
Class B Ordinary Shares.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">As of March 31, 2026, <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinaryMember_zUYSXwKqT1S8" title="Shares issued">11,505,148</span>
Class A Ordinary Shares and <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryMember_zyoIsNOdjhkf" title="Shares issued">14,014,999
</span>Class B Ordinary Shares were issued and outstanding.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>



































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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of classes of share capital. [Refer: Classes of share capital [domain]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 160<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_160_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B10<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B10_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_79_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>DISPOSAL OF A SUBSIDIARY<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
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    <td style="width: 0.5in">23.</td>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">During the year ended March 31, 2026,
the Group had entered into a sales and purchase agreement with an independent third party to dispose of its entire equity interests in
Bluemount Capital Limited at a consideration of HK$1. The disposal was completed on September 9, 2025, on which date control of Bluemount
Capital Limited passed to the acquirer. The net liabilities of Bluemount Capital Limited at the date of disposal were as follows:</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>



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    <td style="white-space: nowrap; font-size: 10pt; text-align: justify"><span id="xdx_8BB_zw8SyOA7YbVh" style="display: none">Schedule of Disposal
        Subsidiary</span></td>
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    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt">&#160;</td></tr>
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    <td style="font-size: 10pt; font-weight: bold; text-align: justify">Analysis of assets and liabilities over which control was lost:</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="width: 85%; font-size: 10pt; text-align: justify">Deposits and other receivables</td>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LEASE LIABILITIES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
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<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify">The Group entered into a three-year non-cancellable operating
lease contract for leasing a corporate office in Hong Kong since January 2022. In January 2025, upon the expiry of the three-year lease,
a new one-year lease contract for the same office premises was entered into by another subsidiary of the Group. The new lease does not
contain a purchase option and qualifies as a short-term lease under IFRS 16, with short-term lease expenses of HK$nil, HK$<span id="xdx_904_ecustom--ShorttermLeaseExpenses_iI_c20250331_zRChN40X2kfl" title="short-term lease expenses">169,000</span> and
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<p style="margin: 0.3pt 0 0; font-size: 10pt">&#160;</p>

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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1989">-</span>&#160;&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1990">-</span>&#160;&#160;</td>
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<p id="xdx_8A3_z5LdoQzLhZth" style="margin: 1.35pt 0 0; font-size: 10pt">&#160;</p>

<p style="margin: 1.35pt 0pt 0pt 0.5in; font-size: 10pt">The weighted average incremental borrowing rates applied to lease liabilities
is nil% (2025 and 2024: 5%).</p>

<p style="margin: 1.35pt 0pt 0pt 0.5in; font-size: 10pt">&#160;</p>

<p style="margin: 1.35pt 0pt 0pt 0.5in; font-size: 10pt">Interest expenses for the years ended March 31, 2024, 2025 and 2026 amounted
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<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;&#160;</p>



























<span></span>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for leases.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Section Presentation<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;doctype=Standard&amp;dita_xref=IFRS16_g47-50_TI<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;doctype=Standard&amp;dita_xref=IFRS16_g51-60_TI<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">From time to time, the Group may become
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uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Management is currently
not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on the
Group&#8217;s business, financial condition, or operating results.</p>



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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of commitments and contingent liabilities. [Refer: Classes of contingent liabilities [domain]]</p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>REGULATORY REQUIREMENTS<br></strong></div></th>
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<p style="margin: 0">&#160;</p>



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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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<p id="xdx_8A7_zSqgYDHl4df6" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s operation subsidiaries
maintain a capital level greater than the minimum regulatory capital requirements and it is in compliance with the minimum regulatory
capital established by the HKSFC.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 100%; text-align: justify"><span style="font-size: 10pt; line-height: 100%"><sup>1</sup>
</span>BAML is only required to file its regulatory returns for June and December of every year. The capital levels reflected for the
years or periods end represented the latest submitted regulatory form information.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>































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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The explanation of the initial application of the impairment requirements for financial instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 42P<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_42P&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CAPITAL RISK MANAGEMENT<br></strong></div></th>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Section Credit risk<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;doctype=Standard&amp;dita_xref=IFRS07_g35A-38_TI<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FINANCIAL INSTRUMENTS<br></strong></div></th>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">1,756</td>
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  <tr id="xdx_40B_ecustom--AmountDueToDirector_iI_zgBeBe7FwnD2" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">3,407</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">3,204</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--LoanFromFormerRelatedCompany_iI_z0FBbAmtXbbh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,152</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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<p id="xdx_8A5_zbRwmSxllLEj" style="margin: 0pt 0; font-size: 10pt">&#160;</p>









































<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
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  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The major financial instruments of the
Group include trade and other receivables, bank balances and cash, bank balances - client accounts, trade and other payables, amount due
to a director and loan from a former related company. Details of the financial instruments are disclosed in the respective notes. The
risks associated with these financial instruments include market risk (represented by interest rate risk), credit risk and liquidity risk.
The policies on how to mitigate these risks are set out below. The Group&#8217;s management manages and monitors these exposures to ensure
appropriate measures are implemented in a timely and effective manner.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
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  </table>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Interest rate <span style="letter-spacing: -0.2pt">risk</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group is primarily exposed to fair
value interest rate risk in relation to bank balances. The Group has not used any derivative contracts to hedge its exposure to such interest
rate risk. However, the directors of the Group monitors interest rate exposure and will consider other necessary action when significant
interest rate exposure is anticipated.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Sensitivity
analy</span></span><span style="text-decoration: underline"><span style="letter-spacing: -0.25pt">sis</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">No sensitivity analysis is presented since the directors of the Group consider that
the Group&#8217;s exposure to interest rate risk is <span style="letter-spacing: -0.1pt">insignificant.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
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  </table>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Credit risk refers to the risk that the
Group&#8217;s counterparties default on their contractual obligations resulting in financial losses to the Group. The Group&#8217;s credit
risk exposures are primarily attributable to bank balances - client accounts, bank balances and cash and trade and other receivables.
The Group does not hold any collateral or other credit enhancements to cover its credit risks associated with its financial assets.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Bank balances &#8211;
client <span style="letter-spacing: -0.1pt">accounts</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Cash segregated for regulatory purpose
is deposited in financial institutions as required by the Hong Kong Securities and Futures Ordinance. These financial institutions are
of sound credit ratings and hence management believes that there is no significant credit risk related to cash held for regulatory <span style="letter-spacing: -0.1pt">purpose.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s securities trading activities
are transacted on either a cash or margin basis. The Group&#8217;s credit risk is limited because substantially all of the contracts entered
into are settled directly at securities clearing organizations. In margin transactions, the Group extends credit to customers subject
to various regulatory and internal margin requirements, collateralized by cash and securities in the customers&#8217; account. IPO loans
are exposed to credit risk from customers who fail to repay the loans upon IPO stock allotment. The Gorup monitors the customers&#8217;
collateral level and has the right to dispose of the newly allotted stocks once the stocks first start trading. No IPO loans are outstanding
as of March 31, 2025 and 2026.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">In connection with its clearing activities,
the Group is obligated to settle transactions with brokers and other financial institutions even if its customers fail to meet their obligations
to the Group. Customers are required to complete their transactions by the settlement date, generally two business days after the trade
date. If customers do not fulfil their contractual obligations, the Group may incur losses. The Group has established procedures to reduce
this risk by generally requiring customers to deposit sufficient cash and/or securities into their account prior to placing an order.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





























































<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"><span style="text-decoration: underline">Bank balances and <span style="letter-spacing: -0.2pt">cash</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%">The credit risk of bank balances and cash is limited because
the majority of the counterparties are international banks with good reputation. Based on the average loss rate, the 12m ECL on bank balances
is considered to be insignificant.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"><span style="text-decoration: underline">Expected credit losses <span style="letter-spacing: -0.1pt">assessment</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s maximum exposure to credit
risk in the event that counterparties fail to perform their obligations at the end of the reporting period in relation to each class of
recognized financial assets is the carrying amounts of those assets as stated in the consolidated statement of financial position. The
Group&#8217;s credit risk is primarily attributable to its trade and other receivables. In order to minimize credit risk, the directors
review the recoverable amount of each individual receivable regularly to ensure that adequate impairment losses are recognized for irrecoverable
receivable. In this regard, the directors consider that the Group&#8217;s credit risk is significantly reduced.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group considers whether there has been
a significant increase in credit risk of financial assets on an ongoing basis throughout each reporting period by comparing the risk of
a default occurring as at the reporting date with the risk of default as at the date of initial recognition. It considers available reasonable
and supportive forwarding-looking information. Especially the following information is used:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
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  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">-</td>
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  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
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  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">-</td>
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  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
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    <td>significant increases in credit risk on other financial instruments of the same borrower; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
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  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Despite the aforegoing, the Group assumes
that the credit risk on a debt instrument has not increased significantly since initial recognition if the debt instrument is determined
to have low credit risk at the reporting date. A debt instrument is determined to have low credit risk if (i) it has a low risk of default,
(ii) the borrower has a strong capacity to meet its contractual cash flow obligations in the near term and (iii) adverse changes in economic
and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfil its contractual
cash flow obligations.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





































































<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Financial assets are written off when there
is no reasonable expectation of recovery, such as a debtor failing to engage in a repayment plan with the Group. Where loans or receivables
have been written off, the Group, if practicable and economical, continues to engage in enforcement activity to attempt to recover the
receivable due.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group regularly monitors the effectiveness
of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure
that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group applies simplified approach under
IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed the
impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based
on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment
of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions.
The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available
without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking
information are considered.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">For internal credit risk management, the
Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the
debtor is unlikely to pay its creditors, including the Group, in full. It is presumed that default has occurred when a financial asset
is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion
is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions compared to non-default
receivables. This is to account for the increased credit risk associated with defaults.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group enters into additional payment
arrangements with certain customers who have overdue balances. These arrangements serve as structured repayment plans, clearly outlining
the repayment schedule for the amounts owed by these customers. In assessing the recoverability of the trade receivables, the Group thoroughly
evaluates the financial condition of each customer, taking into consideration their financial statements, historical payment records,
and direct communications. Based on this comprehensive assessment, the Group may determine that certain trade receivables overdue by more
than 90 days should not be considered in default, as the repayment plans provide a reasonable basis for expecting recovery.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Generally, the ECL is estimated as the
difference between all contractual cash flows that are due to the Group in accordance with the contract and all the cash flows that the
Group expects to receive, discounted at the effective interest rate determined at initial recognition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group uses two categories for non-trade
receivables which reflect their credit risk and how the loss provision is determined for each of the categories. In calculating the expected
credit loss rates, the Group considers historical loss rates for each category and adjusts for forward-looking data.</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>




<table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DisclosureOfCreditRiskExposureExplanatory_zyD1I57AMBM4" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 1)">
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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  </table>



<p id="xdx_8AD_zM5lNc6xStLk" style="margin: 0pt 0; font-size: 10pt">&#160;</p>








































































<table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DisclosureExpectedCreditLossesExplanatory_zAMpARJZR5Hi" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 2)">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEDFF">
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    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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  </table>




<p id="xdx_8A1_zJAiu0ptkEEk" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"><span style="text-decoration: underline">ECL for trade receivables from contracts with
customers</span></p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group applies simplified approach under
IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed the
impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based
on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment
of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions.
The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available
without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking
information are considered.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group enters into additional payment
arrangements with certain customers who have overdue balances. These arrangements serve as structured repayment plans, clearly outlining
the repayment schedule for the amounts owed by these customers. In assessing the recoverability of the trade receivables, the Group thoroughly
evaluates the financial condition of each customer, taking into consideration their financial statements, historical payment records,
and direct communications. Based on this comprehensive assessment, the Group may determine that certain trade receivables overdue by more
than 90 days should not be considered in default, as the repayment plans provide a reasonable basis for expecting recovery.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





































































<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The information about the ECL for the trade
receivables from contracts with customers at the end of the reporting period based on the Group&#8217;s internal credit risk grading assessment
is summarized below.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--DisclosureInternalCreditRiskGradingExplanatory_z6uzzHMT1NRl" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 3)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; padding-left: 0.15pt"><span id="xdx_8B3_zACPWG5koKG2" style="display: none">Schedule of internal credit risk grading</span></td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: right; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
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    <td style="text-align: right; font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
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    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: #CCEDFF">
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    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEDFF">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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<p id="xdx_8B3_zm5zsCt0nAK2" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify">The movement in the loss allowance for trade receivables from contracts
with customers during the year is summarized <span style="letter-spacing: -0.1pt">below.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



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    <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">&#160;<span id="xdx_8B2_zqSB0KSCyIw1" style="display: none">Schedule of
        loss allowance for trade receivables</span></td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_4B7_ifrs-full--TypesOfRisksAxis_custom--NonPerformingMember_zEofoj9QkMxj" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt">&#160;</td></tr>
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right">27,835</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right">27,835</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">330</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">330</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">24,184</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">24,184</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_ecustom--AllowanceIncreaseInLossAllowance_zWg6deOBkEQe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Increase in loss allowance</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">9,491</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">9,491</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Disposal of a subsidiary</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(15</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; padding-left: 0.15pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">33,660</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">33,660</td>
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  </table>



<p id="xdx_8A3_zDTWw21Ju8Xi" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">During the years ended March 31, 2024,
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and HK$nil, respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>













































<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>









<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"><span style="text-decoration: underline">Concentration of credit <span style="letter-spacing: -0.2pt">risk</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%">The Group&#8217;s exposure to credit risk associated with its
activities is measured on an individual counterparty basis, as well as by groups of counterparties that share similar attributes.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">Details of the customers accounting for 10% or more of total revenue are as <span style="letter-spacing: -0.1pt">follows:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--DisclosureCustomersRevenueExplanatory_zrcS1IYFD2cl" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 5)">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td>
    <td style="font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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<p style="margin: 0">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">* Less than 10% of the total trade receivables </p>





<p id="xdx_8AA_zw777grhPkFh" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; line-height: 103%">In order to minimize the credit risk, the management of the Group
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%">The disclosure of customers represents separate and distinct
customers and there are no other customers listed that also comprise a significant percentage of either the Group&#8217;s revenues and
trade receivables for any year presented.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Deposits and other <span style="letter-spacing: -0.1pt">receivables</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">As part of the Group&#8217; credit risk
management, the directors of the Group have obtained understanding to the credit background of the debtors and undertaken the internal
credit approval process. The Group applies internal credit rating for its debtors. As of March 31, 2025 and 2026, the deposits and other
receivables subject to ECL assessment were classified as &#8220;performing&#8221; by the management pursuant to their assessment. The
gross carrying amounts of the other receivable are disclosed in Note 14. During the years ended March 31, 2024, 2025 and 2026, an impairment
loss amounting to HK$nil, HK$nil and HK$<span id="xdx_909_eifrs-full--ImpairmentLoss_c20250401__20260331_zDhmo7y8HPo6" title="Impairment loss">794,000</span>
was recognized in profit or loss, respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





















































<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in"><b>(iii)</b></td>
    <td><b>Liquidity <span style="letter-spacing: -0.2pt">risk</span></b></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The following table details the Group&#8217;s
remaining contractual maturity for its non-derivative financial liabilities. The table has been drawn up based on the undiscounted cash
flows of financial liabilities based on the earliest date on which the Group can be required to pay.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>




<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory_zJ9AZCFCMEVb" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 6)">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right">55,829</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right">55,829</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="width: 12%; font-size: 10pt; text-align: right">55,829</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,756</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,756</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,756</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Amount due to a director</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">3,407</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">3,407</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">3,407</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Loan from a former related company</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eifrs-full--FinancialAssets_iI_zmfpFDZomYna" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td>
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  </table>

<p style="margin: 0"></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 85%; margin-left: 1in">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; width: 55%">&#160;</td>
    <td style="font-size: 10pt; width: 1%">&#160;</td>
    <td style="font-size: 10pt; text-align: left; width: 1%">&#160;</td>
    <td id="xdx_499_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LessThenoneYearMember_z9WyN53e14X9" style="font-size: 10pt; text-align: right; width: 12%">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%">&#160;</td>
    <td style="font-size: 10pt; width: 1%">&#160;</td>
    <td style="font-size: 10pt; text-align: left; width: 1%">&#160;</td>
    <td id="xdx_49E_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TotalUNdiscountedCashflowMember_zwHfKTeOYYl6" style="font-size: 10pt; text-align: right; width: 12%">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%">&#160;</td>
    <td style="font-size: 10pt; width: 1%">&#160;</td>
    <td style="font-size: 10pt; text-align: left; width: 1%">&#160;</td>
    <td id="xdx_496_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CarryingAmountsMember_zEwHvLlhNVH4" style="font-size: 10pt; text-align: right; width: 12%">&#160;</td>
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    <td style="text-decoration: underline; font-size: 10pt; padding-left: 0.15pt">At March 31, 2026</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,858</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,858</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: right">1,858</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2,090</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2,090</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2,090</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_ecustom--AmountDueToDirector_iI_zRR222guAql4" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The directors of the Group consider that
the carrying amounts of the financial assets and financial liabilities of the Group recorded at amortized cost in the consolidated financial
statements at the end of each reporting period approximate their fair values. Such fair values have been determined in accordance with
generally accepted pricing models based on discounted cash flow analysis.</p>

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<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">IFRS 7 Financial Instruments: Disclosures
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 151.65pt 0pt 1in; font-size: 10pt; line-height: normal; text-indent: 0in">&#160;</p>

<p style="margin: 0pt 151.65pt 0pt 1in; font-size: 10pt; line-height: normal; text-indent: 0in">There were no transfers between levels
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<p style="margin: 0pt 151.65pt 0pt 1in; font-size: 10pt; line-height: normal; text-indent: 0in">&#160;</p>































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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





































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<p id="xdx_8A5_zYtFRJyBVao" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">The Group uses the management approach to determine reportable
operating segments. The management approach considers the internal organization and reporting used by the management for making decisions,
allocating resources and assessing performance.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">The Group has two reportable segments: (i) security related service
and asset management; and (ii) trading of timepieces. Segments were identified based on the Group&#8217;s internal reporting and how the
chief operating decision maker (&#8220;CODM&#8221;) assesses the performance of the business.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
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        asset management fee by providing asset management services.</td></tr>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">All assets of the Group are located in Hong Kong and all revenues
are all generated in Hong Kong.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>


























<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for segment reporting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES<br></strong></div></th>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2516">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_43B_c20240401__20250331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zkGY0BskxIp4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr id="xdx_408_ecustom--FinancingCashFlows_zosP1A3ZrSbi" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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  <tr id="xdx_40E_eifrs-full--FinanceCosts_zcpB3yj8Hz93" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2531">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2533">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2534">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_43E_c20250401__20260331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zduy9jBUjLTd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2538">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">150</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr id="xdx_40A_ecustom--FinancingCashFlows_z8BTIThei221" style="vertical-align: bottom; background-color: White">
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">(440</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">(440</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2549">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SUBSEQUENT EVENTS<br></strong></div></th>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for events after the reporting period.</p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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Control is achieved when the Company:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group reassesses whether or not it
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above.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other
comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Profit or loss and each item of other
comprehensive income are attributed to the owners of the Group and to the non-controlling interests. Total comprehensive income of subsidiaries
is attributed to the owners of the Group and to the non-controlling interests even if this results in the non-controlling interests having
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Common <span style="letter-spacing: -0.1pt">control</span></span></p>

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the acquired entities and are accounted for as follows:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b>Subsidiaries</b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

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<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Definition of a <span style="letter-spacing: -0.2pt">lease</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">A contract is, or contains, a lease if the contract conveys the right to control the
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For contracts entered into or modified
or arising from business combinations on or after the date of initial application, the Group assesses whether a contract is or contains
a lease based on the definition under IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will
not be reassessed unless the terms and conditions of the contract are subsequently changed.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">The Group as a <span style="letter-spacing: -0.1pt">lessee</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Right-of-use <span style="letter-spacing: -0.1pt">assets</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The cost of right-of-use asset <span style="letter-spacing: -0.1pt">includes:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>the amount of the initial measurement of the lease <span style="letter-spacing: -0.1pt">liability;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>any lease payments made at or before the commencement date, less any lease incentives <span style="letter-spacing: -0.1pt">received;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>any initial direct costs incurred by the Group; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets, restoring
        the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Right-of-use assets are depreciated on
a straight-line basis over the shorter of its estimated useful life and the lease term, unless there is a transfer of ownership or purchase
option which is reasonably certain to be exercised at the end of the lease term. If there is a transfer of ownership or purchase option
which is reasonably certain to be exercised at the end of the lease term, the lessee depreciates the right-of-use asset over the useful
life of the underlying asset.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Group presents right-of-use assets as a separate line item on the consolidated
statement of financial <span style="letter-spacing: -0.1pt">position.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





































































<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Lease <span style="letter-spacing: -0.1pt">liabilities</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">At the commencement date of a lease,
the Group recognizes and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating
the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate
implicit in the lease is not readily determinable.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The lease payments <span style="letter-spacing: -0.1pt">include:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>fixed payments (including in-substance fixed payments) less any lease incentives <span style="letter-spacing: -0.1pt">receivable;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>variable lease payments that depend on an index or a rate, initially measured using the index or rate as of the commencement <span style="letter-spacing: -0.1pt">date;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>amounts expected to be payable by the Group under residual value <span style="letter-spacing: -0.1pt">guarantees;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>the exercise price of a purchase option if the Group is reasonably certain to exercise the option; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>payments of penalties for terminating a lease, if the lease term reflects the Group exercising an option to terminate the <span style="letter-spacing: -0.1pt">lease.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">After the commencement date, lease liabilities are adjusted by interest accretion
and lease <span style="letter-spacing: -0.1pt">payments.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Group remeasures lease liabilities (and makes a corresponding adjustment to the
related right-of-use assets) <span style="letter-spacing: -0.1pt">whenever:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which
        case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of
        reassessment.</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">the lease payments change due to changes in market rental rates following a market rent review/expected
        payment under a guaranteed residual value, in which cases the related lease liability is remeasured by discounting the revised lease payments
        using the initial discount rate.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Group presents lease liabilities as a separate line item on the consolidated statement
of financial <span style="letter-spacing: -0.1pt">position.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Short-term <span style="letter-spacing: -0.1pt">leases</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Payments associated with short-term leases
are recognised on a straight-line basis as an expense. Short-term leases are leases with a lease term of 12 months or less from the commencement
date and do not contain a purchase option.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory', window );">Deferred offering costs</a></td>
<td class="text"><p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory_zBNYJNvQD0Qb" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_863_z152vIqqhpVa">Deferred
offering costs</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Deferred offering costs primarily consist
of legal costs, registration fees and other professional costs. These costs that are incremental costs directly attributable to the initial
public offering are deferred and will be charged to shareholder&#8217;s equity against the gross proceeds of the initial public offering
at completion.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



















































<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue', window );">Revenue recognition</a></td>
<td class="text"><p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zmktdreMrlb1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_868_zGEAY51vObt4">Revenue
recognition</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Nature of goods or <span style="letter-spacing: -0.1pt">services</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The nature of the goods or services provided
by the Group are: provision of security related service and asset management services which include (i) brokerage services; (ii) underwriting
and placement; (iii) asset management and (iv) advisory and consultancy services and trading of timepieces.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Identification of performance <span style="letter-spacing: -0.1pt">obligations</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">At contract inception, the Group assesses
the goods or services promised in a contract with a customer and identifies as a performance obligation each promise to transfer to the
customer either:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(a)</td>
    <td>a good or service (or a bundle of goods or services) that is distinct; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(b)</td>
    <td>a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the <span style="letter-spacing: -0.1pt">customer.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">A good or service that is promised to a customer is distinct if both of the following
criteria are <span style="letter-spacing: -0.2pt">met:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(a)</td>
    <td style="padding-right: 14.6pt">the customer can benefit from the good or service either on its own or together with other resources that
        are readily available to the customer (i.e. the good or service is capable of being distinct); and</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(b)</td>
    <td style="padding-right: 14.6pt">the Group&#8217;s promise to transfer the goods or service to the customer is separately identifiable from
        other promises in the contract (i.e. the promise to transfer to good or service is distinct within the context of the contract).</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Timing of revenue <span style="letter-spacing: -0.1pt">recognition</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Revenue is recognized when (or as) the
Group satisfies a performance obligation by transferring a promised good or service (i.e. an asset) to a customer. An asset is transferred
when (or as) the customer obtains control of that asset.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group transfers control of a good
or service over time and, therefore, satisfies a performance obligation and recognizes revenue over time, if one of the following criteria
is met:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(a)</td>
    <td>the customer simultaneously receives and consumes the benefits provided by the Group&#8217;s performance as the Group <span style="letter-spacing: -0.1pt">performs;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(b)</td>
    <td>the Group&#8217;s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is
        created or enhances; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(c)</td>
    <td style="padding-right: 14.6pt">or the Group&#8217;s performance does not create an asset with an alternative use to the Group and the Group
        has an enforceable right to payment for performance completed to date.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">If a performance obligation is not satisfied
over time, the Group satisfies the performance obligation as a point in time when the customer obtains control of the promised asset.
In determining when the transfer of control occurs, the Group considers the concept of control and such indicators as legal title, physical
possession, right to payment, significant risks and rewards of ownership of the asset, and customer acceptance.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

















































<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">For income from security related service and asset management income, revenue is recognized
on the following <span style="letter-spacing: -0.1pt">basis:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td style="text-align: justify; padding-right: 14.6pt">brokerage commission on dealing in securities and future contract is recognized on
        a trade date basis when the services are rendered, the amount for which can be reliably estimated and it is probable that the income will
        be received. The brokerage commission income is due on the settlement date of their respective trade dates, normally two or three business
        days after the respective trade date. The revenue is recognized at a point in time (trade date) when the performance obligation has been
        satisfied by the completion of trades and the risks and rewards of ownership have been transferred to/from the customer. The Group acts
        as an agent. The transaction price is a variable consideration as the price is determined to be a fixed percentage of transaction amount.
        Commission fees are directly charged from the customer&#8217;s account when the transactions are executed;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td style="text-align: justify; padding-right: 14.6pt">underwriting and placing commission is recognized when the relevant placing, underwriting,
        sub-underwriting or structured products arrangement activities are completed. Accordingly, the revenue is recognized at a point in time
        when the performance obligation has been satisfied by the completion of transaction and the risks and rewards of ownership have been transferred
        to/from the customer;</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td>income from provision of asset management services includes (i) investment management fee and (ii) performance <span style="letter-spacing: -0.2pt">fee.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(i)</td>
    <td style="text-align: justify; padding-right: 14.6pt">investment management fee is recognized over time when customers simultaneously receive
        and consume the benefit provided by the Group. The Group rendered asset management services to customers as a principal, which are recorded
        over the period of service provided. Asset management income is charged by the Group to funds monthly and collected directly out of custodial
        accounts. The Group provide asset management services to individual customers and charges customers management fee at fixed percentage
        of asset value under management in accordance with the agreements. The fee is due and paid within the specified terms of payment. The
        transaction price is a variable consideration as the price is determined to be a fixed percentage of asset value.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(ii)</td>
    <td style="text-align: justify; padding-right: 14.6pt">performance fees is accounted for when the return on assets under management, over
        a given period established in each fund&#8217;s private memorandum, exceeds certain return benchmarks or other performance benchmarks,
        depending on each fund&#8217;s private memorandum. Performance fees are calculated periodically. Performance fees are a form of variable
        consideration. The Company recognizes these fees at a point in time when the associated performance obligations are satisfied, the related
        uncertainties are resolved, the likelihood of a claw-back or reversal is improbable and the likely amount of the transaction prices can
        be estimated without significant chance of reversal, indicating high probability of economic benefits and cash inflow to us. No performance
        fee is noted for the years ended March 31, 2025 and 2026.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">-</td>
    <td style="text-align: justify; padding-right: 14.6pt">advisory and consultancy income is recognized over time when the relevant advises and
        consultancy services have been provided or rendered. The Group enter a distinct contract with its customers as a principal for the provision
        of advisory and consultancy services. The Group concludes that each monthly investment advisory service (1) is distinct and (2) meets
        the criteria for recognizing revenue over time. In addition, the Group concludes that the services provided each month are substantially
        similar and result in the transfer of substantially similar services to the customers each month. That is, the benefit consumed by the
        customers is substantially similar for each month, even though the exact volume of services may vary. There is no variable consideration
        in the transaction price. Accordingly, based on the output methods, the Group recognizes revenues from advisory services on a monthly
        basis when it satisfies its performance obligations throughout the contract terms.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">For income from trading of timepieces, revenue is recognized at
a point in time at which the customer obtains the control of the promised asset, which generally coincides with the time when the goods
are delivered to customers and the title is passed.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>















































<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory', window );">Employee benefits</a></td>
<td class="text"><p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_zMWxn27hdIz1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_862_zKcmkit8gCTa">Employee
benefits</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Retirement benefit <span style="letter-spacing: -0.2pt">cost</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Payments to the Mandatory Provident Fund Scheme are recognized as an expense when
employees have rendered service entitling them to the <span style="letter-spacing: -0.1pt">contributions.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory', window );">Borrowing costs</a></td>
<td class="text"><p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zk5fCSz8sDu3" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_862_z3EnqHCik3l8">Borrowing
costs</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">All borrowing costs are recognized in profit or loss in the period in which they are
<span style="letter-spacing: -0.1pt">incurred.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory', window );">Cash and cash equivalents</a></td>
<td class="text"><p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory_zj1vlt7pRWqj" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_867_zN7whtA7S6g7">Cash
and cash equivalents</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For the purpose of the consolidated statements
of cash flows, cash and cash equivalents comprise cash on hand, highly liquid investments with original maturities of three months or
less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and demand
deposits which are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value,
and have a short maturity of generally within three months when acquired, less bank overdrafts which are repayable on demand and form
in integral part of the Group&#8217;s cash <span style="letter-spacing: -0.1pt">management.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For the purposes of the consolidated
statements of financial position, cash and cash equivalents comprise cash on hand and at banks which are not restricted to <span style="letter-spacing: -0.2pt">use.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory', window );">Property, plant and equipment</a></td>
<td class="text"><p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zGi1SiKnyTv3" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_86B_ztEmm0HIPEJa">Property,
plant and equipment</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Property, plant and equipment are stated
in the consolidated statement of financial position at cost less subsequent accumulated depreciation and subsequent accumulated impairment
losses, if any.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Depreciation is recognized so as to allocate
the cost of items of property, plant and equipment over their estimated useful lives, using the straight-line method. The estimated useful
lives and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for
on a prospective basis.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">An item of property, plant and equipment
is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain
or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the
sales proceeds and the carrying amount of the asset and is recognized in profit or loss.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>















































<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory', window );">Impairment of non-financial assets</a></td>
<td class="text"><p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_znOgv8OUp3ng" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_869_zxKe0KXj1If3">Impairment
of non-financial assets</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">At the end of each financial year, the
Group assesses the carrying amounts of its non-financial assets to determine whether there is any indication that those assets have suffered
an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of
the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the Group estimates
the recoverable amount of the cash-generating unit to which the asset belongs.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">If the recoverable amount of an asset
(or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (cash-generating unit) is
reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the impairment loss is recognized in other comprehensive income up to the amount of any previous revaluation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Where an impairment loss subsequently
reverses, the carrying amount of the asset (cash-generating unit) is increased to the revised estimate of its recoverable amount, but
so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been
recognized for the asset (cash-generating unit) in prior years. A previously recognized impairment for an asset other than goodwill is
only reversed if there has been a change in the estimates used to determine the asset&#8217;s recoverable amount since the last impairment
loss was recognized. A reversal of an impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory', window );">Related parties</a></td>
<td class="text"><p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zQWz2uAS4HS8" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_86F_zrj6UrLKGsa8">Related
parties</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">A party is considered to be related to the Group <span style="letter-spacing: -0.25pt">if:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(a)</td>
    <td>the party is a person or a close member of that person&#8217;s family and that <span style="letter-spacing: -0.1pt">person</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(i)</td>
    <td>has control or joint control over the <span style="letter-spacing: -0.1pt">Group;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(ii)</td>
    <td>has significant influence over the Group; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(iii)</td>
    <td>is a member of the key management personnel of the Group or of a parent of the <span style="letter-spacing: -0.1pt">Group;</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.25pt">or</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(b)</td>
    <td>the party is an entity where any of the following conditions <span style="letter-spacing: -0.1pt">applies:</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(i)</td>
    <td>the entity and the Group are members of the same <span style="letter-spacing: -0.1pt">group;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(ii)</td>
    <td>one entity is an associate or joint venture of the other entity (or of a parent, subsidiary or fellow subsidiary of the other <span style="letter-spacing: -0.1pt">entity);</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(iii)</td>
    <td>the entity and the Group are joint ventures of the same third <span style="letter-spacing: -0.1pt">party;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(iv)</td>
    <td>one entity is a joint venture of a third entity and the other entity is an associate of the third <span style="letter-spacing: -0.1pt">entity;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(v)</td>
    <td>the entity is a post-employment benefit plan for the benefit of employees of either the Group or an entity related to the <span style="letter-spacing: -0.1pt">Group;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(vi)</td>
    <td>the entity is controlled or jointly controlled by a person identified in <span style="letter-spacing: -0.2pt">(a);</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(vii)</td>
    <td style="padding-right: 14.6pt">a person identified in (a)(i) has significant influence over the entity or is a member of the key management
        personnel of the entity (or of a parent of the entity); and</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(viii)</td>
    <td>the entity, or any member of a group of which it is a part, provides key management personnel services to the Group or to the parent of
        the <span style="letter-spacing: -0.1pt">Group.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>















































<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories', window );">Inventories</a></td>
<td class="text"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_z0gdqbiOfp0k" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b><span id="xdx_860_zK3lHEXT3hr3">Inventories</span></b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Inventories are stated at the lower of
cost and net realizable value. Cost is calculated on a specific identification basis for watches. Net realizable value is the estimated
selling price for inventories less the estimated costs of completion and costs necessary to make the sale. Cost necessary to make the
sale include incremental costs directly attributable to the sale and non-incremental costs which the Group must incur to make the sale.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">When inventories are sold, the carrying
amount of those inventories is recognized as an expense in which the related revenue is recognized. The amount of any write-down of inventories
to net realizable value and all losses of inventories are recognized as an expense in the period the write-down or loss occurs. The amount
of any reversal of any write-down of inventories is recognized as a reduction in the amount of inventories recognized as an expense in
which the reversal <span style="letter-spacing: -0.1pt">occurs.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory', window );">Financial assets</a></td>
<td class="text"><p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_zrFgtQZrOwO6" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_861_zKLLTDyY4nj5">Financial
assets</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Initial recognition and <span style="letter-spacing: -0.1pt">measurement</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Financial assets of the Group are classified, at initial recognition, as subsequently
measured at amortized <span style="letter-spacing: -0.1pt">cost.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The classification of financial assets
at initial recognition depends on the financial asset's contractual cash flow characteristics and the Group&#8217;s business model for
managing them. The Group initially measures a financial asset at its fair value, plus in the case of a financial asset not at fair value
through profit or loss, transaction costs.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group&#8217;s business model for
managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines
whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">All regular way purchases and sales of
financial assets are recognized on the trade date, that is, the date that the Group commits to purchase or sell the asset. Regular way
purchases or sales are purchases or sales of financial assets that require delivery of assets within the period generally established
by regulation or convention in the marketplace.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Subsequent <span style="letter-spacing: -0.1pt">measurement</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The subsequent measurement of financial assets depends on their classification as
<span style="letter-spacing: -0.1pt">follows:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Financial assets at amortized <span style="letter-spacing: -0.2pt">cost</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Group measures financial assets at amortized cost if both of the following conditions
are <span style="letter-spacing: -0.2pt">met:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>The financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash <span style="letter-spacing: -0.1pt">flows.</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">The contractual terms of the financial asset give rise on specified dates to cash flows that are solely
        payment of principal and interest on the principal amount outstanding.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

























































<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">Financial assets at amortized cost are subsequently measured
using the effective interest method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is
derecognized, modified or impaired.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Derecognition of financial
<span style="letter-spacing: -0.1pt">assets</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">A financial asset (or, where applicable,
a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e., removed from the Group&#8217;s
consolidated statement of financial position) when:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="text-align: justify">the rights to receive cash flows from the asset have expired; <span style="letter-spacing: -0.25pt">or</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 100%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="text-align: justify; padding-right: 14.6pt">the Group has transferred its rights to receive cash flows from the asset or has assumed
        an obligation to pay the received cash flows in full without material delay to a third party under a &#8220;pass-through&#8221; arrangement;
        and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred
        nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">When the Group has transferred its rights
to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates if, and to what extent it, has retained
the risk and rewards of ownership of the asset. When it has neither transferred nor retained substantially all the risks and rewards of
the asset nor transferred control of the asset, the Group continues to recognize the transferred asset to the extent of the Group&#8217;s
continuing involvement. In that case, the Group also recognizes an associated liability. The transferred asset and the associated liability
are measured on a basis that reflects the rights and obligations that the Group has retained.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Continuing involvement that takes the
form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount
of consideration that the Group could be required to repay.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Impairment of financial
assets under IFRS <span style="letter-spacing: -0.5pt">9</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group performs impairment assessment
under expected credit loss (&#8220;ECL&#8221;) model on financial assets. The amount of ECL is updated at each reporting date to reflect
changes in credit risk since initial recognition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Lifetime ECL represents the ECL that
will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month ECL (&#8220;12m
ECL&#8221;) represents the portion of lifetime ECL that is expected to result from default events that are possible within 12 months after
the reporting date. Assessment is done based on the Group&#8217;s historical credit loss experience, adjusted for factors that are specific
to the debtors, general economic conditions and an assessment of both the current conditions at the reporting date as well as the forecast
of future conditions.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For all instruments, the Group measures
the loss allowance equal to 12m ECL, unless when there has been a significant increase in credit risk since initial recognition, the Group
recognizes lifetime ECL. The assessment of whether lifetime ECL should be recognized is based on significant increases in the likelihood
or risk of a default occurring since initial recognition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

































































<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(i)</td>
    <td>Significant increase in credit <span style="letter-spacing: -0.2pt">risk</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">In assessing whether the credit risk has
increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as of
the reporting date with the risk of a default occurring on the financial instrument as of the date of initial recognition. In making this
assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical
experience and forward-looking information that is available without undue cost or effort.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify">In particular, the following information is taken into account
when assessing whether credit risk has increased <span style="letter-spacing: -0.1pt">significantly:</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>an actual or expected significant deterioration in the financial instrument&#8217;s internal credit <span style="letter-spacing: -0.1pt">rating;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">significant deterioration in external market indicators of credit risk, e.g. a significant increase in the
        credit spread, the credit default swap prices for the <span style="letter-spacing: -0.1pt">debtor;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">existing or forecast adverse changes in business, financial or economic conditions that are expected to
        cause a significant decrease in the debtor&#8217;s ability to meet its debt obligations;</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td>an actual or expected significant deterioration in the operating results of the debtor; <span style="letter-spacing: -0.25pt">and</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in"><span style="font-family: Symbol">&#183;</span></td>
    <td style="padding-right: 14.6pt">an actual or expected significant adverse change in the regulatory, economic, or technological environment
        of the debtor that results in a significant decrease in the debtor&#8217;s ability to meet its debt obligations.</td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Irrespective of the outcome of the above
assessment, the Group presumes that the credit risk has increased significantly since initial recognition when contractual payments are
more than 30 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group regularly monitors the effectiveness
of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure
that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(ii)</td>
    <td>Definition of <span style="letter-spacing: -0.1pt">default</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">For internal credit risk management, the
Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the
debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collaterals held by the Group).</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">It is presumed that default has occurred
when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a
more lagging default criterion is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions
compared to non-default receivables. This is to account for the increased credit risk associated with defaults. The Group rebutted the
presumption of default under ECL model for receivables over 90 days past due based on the good repayment records for those customers with
continuous partial settlement and/or good credit rating of the counterparties.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





























































<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(iii)</td>
    <td>Credit-impaired financial <span style="letter-spacing: -0.1pt">assets</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">A financial asset is credit-impaired when
one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that
a financial asset is credit-impaired includes observable data about the following events:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(a)</td>
    <td>significant financial difficulty of the issuer or the <span style="letter-spacing: -0.1pt">borrower;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(b)</td>
    <td>a breach of contract, such as a default or past due <span style="letter-spacing: -0.1pt">event;</span></td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(c)</td>
    <td style="padding-right: 14.6pt">the lender(s) of the borrower, for economic or contractual reasons relating to the borrower&#8217;s financial
        difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; or</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 1in"></td>
    <td style="width: 0.5in">(d)</td>
    <td>it is becoming probable that the borrower will enter bankruptcy or other financial <span style="letter-spacing: -0.1pt">reorganization.</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(iv)</td>
    <td><span style="letter-spacing: -0.1pt">Write-off policy</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The Group writes off a financial asset
when there is information indicating that the counterparty is in severe financial difficulty and there is no reasonable expectations of
recovering the contractual cash flows, for example, when the counterparty has been placed under liquidation or has entered into bankruptcy
proceedings, or, in the case of trade receivables, amounts overdue by more than one year without a feasible repayment plan or without
a reasonable expectation of repayment. Financial assets written off may still be subject to enforcement activities under the Group&#8217;s
recovery procedures, taking into account legal advice where appropriate. A write-off constitutes a derecognition event. Any subsequent
recoveries are recognized in profit or loss.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"></td>
    <td style="width: 0.5in">(v)</td>
    <td>Measurement and recognition of <span style="letter-spacing: -0.25pt">ECL</span></td></tr>
  </table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">The measurement of ECL is a function of
the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The
assessment of the probability of default and loss given default is based on historical data adjusted by forward-looking information. Estimation
of ECL reflects an unbiased and probability-weighted amount that is determined with the respective risks of default occurring as the weights.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Generally, the ECL is the difference between
all contractual cash flows that are due to the Group in accordance with the contract and the cash flows that the Group expects to receive,
discounted at the effective interest rate determined at initial recognition.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify">Where ECL is measured on a collective basis
or cater for cases where evidence at the individual instrument level may not yet be available, the financial instruments are grouped on
the past due status and settlement pattern of debtors. The grouping is regularly reviewed by management to ensure the constituents of
each group continue to share similar credit risk characteristics.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify">The Group recognizes an impairment gain or loss in profit or loss
for all financial instruments by adjusting their carrying <span style="letter-spacing: -0.1pt">amount.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



















































<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory', window );">Financial liabilities and equity</a></td>
<td class="text"><p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_zaWH4LAsg3gf" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_86D_zTC0m7IBeV63">Financial
liabilities and equity</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Classification as debt or <span style="letter-spacing: -0.1pt">equity</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">Debt and equity instruments are classified as either financial
liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability
and an equity instrument.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Equity <span style="letter-spacing: -0.1pt">instruments</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%">An equity instrument is any contract that evidences a residual
interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Group are recognized at the
proceeds received, net of direct issue costs.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Financial liabilities at amortized <span style="letter-spacing: -0.2pt">cost</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">Financial liabilities including trade and other payables, loan
from a former related company and amount due to a director are subsequently measured at amortized cost, using the effective interest method.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><i>Derecognition of financial <span style="letter-spacing: -0.1pt">liabilities</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%">The Group derecognizes financial liabilities when, and only when,
the Group&#8217;s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability
derecognized and the consideration paid and payable is recognized in profit or loss.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



















































<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory', window );">Taxation</a></td>
<td class="text"><p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zXRAxST87NVe" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><b><span id="xdx_862_zhvruxab3Vkl">Taxation</span></b></span></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="text-decoration: underline">Current <span style="letter-spacing: -0.25pt">tax</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Income tax expense represents the sum of the tax currently payable and deferred <span style="letter-spacing: -0.2pt">tax.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The tax currently payable is based on
taxable profit for the year. Taxable profit differs from &#8220;profit before tax&#8221; as reported in the consolidated statement of
profit or loss and other comprehensive income because of income or expense that are taxable or deductible in other years and items that
are never taxable or deductible. The Group&#8217;s liability for current tax is calculated using tax rates that have been enacted or substantively
enacted by the end of the reporting period.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="text-decoration: underline">Deferred <span style="letter-spacing: -0.25pt">tax</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Deferred tax is recognized on temporary
differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax base used in
the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax
assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be
available against which those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not recognized
if the temporary difference arises from the initial recognition (other than in a business combination) of other assets and liabilities
in a transaction that affects neither the taxable profit nor the accounting profit.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The carrying amount of deferred tax assets
is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits
will be available to allow all or part of the asset to be recovered.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Deferred tax assets and liabilities are
measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset is realized, based on
tax rate (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The measurement of deferred tax liabilities
and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period,
to recover or settle the carrying amount of its assets and liabilities.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

































































<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For the purposes of measuring deferred
tax for leasing transactions in which the Group recognizes the right-of-use assets and the related lease liabilities, the Group first
determines whether the tax deductions are attributable to the right-of-use assets or the lease liabilities.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Deferred tax assets and liabilities are
offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to
income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Current and deferred tax are recognized
in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which
case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory', window );">Foreign currency translation</a></td>
<td class="text"><p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_z7fQ54xEpnT4" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><b><span id="xdx_86B_zo6Zqx7CVZAc">Foreign
currency translation</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The functional currency is determined
using the currency of the primary economic environment in which that entity operates. The functional currency, as determined by management,
of the Company and its subsidiaries is HK$. The consolidated financial statements are presented in HK$, which is also the Group&#8217;s
presentation currency.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Foreign currency transactions are translated
into functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated
at the period-end exchange rate. Non-monetary items measured at historical cost continue to be carried at the exchange rate at the date
of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Exchange differences arising on the translation
of monetary items or on settlement of monetary items are recognized in the statement of comprehensive loss in the period in which they
arise, except where deferred in equity as a qualifying cash flow or net investment hedge.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Exchange differences arising on the translation
of non-monetary items are recognized in other comprehensive income to the extent that gains and losses arising on those non-monetary items
are also recognized in other comprehensive income. Where the non-monetary gain or loss is recognized in profit or loss, the exchange component
is also recognized in profit or loss.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



















































<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory', window );">Provisions and Contingencies</a></td>
<td class="text"><p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zwYQRuBX5YN1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><b><span id="xdx_865_zmEA46xiDz8g">Provisions
and Contingencies</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Provisions</span></span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Provisions are recognized when the Group
has a present legal or constructive obligation as a result of past event, and it is probable that an outflow of economic resources will
be required to settle that obligation and the amount be estimated reliably. Provisions are measured at the management&#8217;s best estimate
of the expenditure required to settle the obligation at the end of the reporting period. Where the effect of the time value of money is
material, the amount of the provision shall be discounted to present value using a pre-tax discount rate that reflects the current market
assessment of the time value of money and risks specific to the obligation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">When discounting is used, the increase in the provision due to passage of time is
recognized as a finance cost in profit or <span style="letter-spacing: -0.1pt">loss.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"><span style="letter-spacing: -0.1pt"><span style="text-decoration: underline">Contingencies</span></span></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">As of March 31, 2025 and 2026, the Group
was not a party to any material legal or administrative proceedings. From time to time, the Group is involved in various other legal and
regulatory proceedings arising in the normal course of business. While the Group cannot predict the occurrence or outcome of these proceedings
with certainty, it does not believe that an adverse result in any pending legal or regulatory proceeding, individually or in the aggregate,
would be material to the Group&#8217;s consolidated financial condition or cash flows; however, an unfavorable outcome could have a material
adverse effect on the Group&#8217;s results of operations.</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">&#160;</p>



<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants', window );">Government grants</a></td>
<td class="text"><p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForGovernmentGrants_zHemlj7Ot6Nh" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><b><span id="xdx_869_zT6LiCeN639e">Government
grants</span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">Government grants are recognized at their
fair value where there is reasonable assurance that the grant will be received, and all attaching conditions will be complied with. Where
the grant relates to an asset, the fair value is recognized as deferred capital grant on the consolidated statements of financial position
and is amortized to profit or loss over the expected useful life of the relevant asset by equal annual instalments. Where the grant relates
to an expense item, it is recognized in profit or loss over the period necessary to match them on a systematic basis to the costs that
it is intended to compensate.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory', window );">Earnings per share</a></td>
<td class="text"><p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zrV8v7xedlPf" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><b><span id="xdx_86F_zg2CvIesXxJ6">Earnings
per share</span><span style="letter-spacing: -0.2pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group computes earnings per share
of Class A Ordinary Shares and Class B Ordinary Shares stock using the two-class method. Basic earnings per share is computed using the
weighted-average number of shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number
of shares and the effect of potentially dilutive securities outstanding during the period. Potentially dilutive securities consist of
restricted stock units and other contingently issuable shares. The dilutive effect of outstanding restricted stock units and other contingently
issuable shares is reflected in diluted earnings per share by application of the treasury stock method.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The rights, including the liquidation
and dividend rights, of the holders of our Class A Ordinary Shares and Class B Ordinary Shares stock are identical, except with respect
to voting.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">In the years ended March 31, 2024, 2025
and 2026, the earnings per share amounts are the same for Class A Ordinary Shares and Class B Ordinary Shares stock because the holders
of each class are entitled to equal per share dividends or distributions in liquidation.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">The Company had no dilutive shares as of March 31, 2024, 2025 and <span style="letter-spacing: -0.1pt">2026.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>















































<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory', window );">Critical Accounting Estimates and Significant Management Judgments</a></td>
<td class="text"><p id="xdx_849_eifrs-full--DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory_zSJi9uaa8pv" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><b><span id="xdx_866_zp7VWVLZjQmd">Critical
Accounting Estimates and Significant Management Judgments </span><span style="letter-spacing: -0.1pt"></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt"><b>&#160;</b></p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><i>IMPAIRMENT ASSESSMENT ON TRADE <span style="letter-spacing: -0.1pt">RECEIVABLES</span></i></p>

<p style="margin: 0pt 0; font-size: 10pt"><i>&#160;</i></p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">The Group applies simplified approach
under IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed
the impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based
on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment
of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions.
The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available
without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking
information are considered.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify">For internal credit risk management,
the Group considers an event of default occurs when information developed internally or obtained from external sources indicates that
the debtor is unlikely to pay its creditors, including the Group, in full. It is presumed that default has occurred when a financial asset
is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion
is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions compared to non-default
receivables. This is to account for the increased credit risk associated with defaults.</p>



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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for deferred acquisition costs arising from insurance contracts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for financial liabilities. [Refer: Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for foreign currency translation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 20<br> -IssueDate 2025-01-01<br> -Paragraph 39<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=20&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_39_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 216<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_216_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 216<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_216_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for income tax.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2025-01-01<br> -Paragraph 36<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_36_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 164<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_164_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 164<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_164_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for provisions. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for transactions with related parties. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Section Accounting policies<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;doctype=Standard&amp;dita_xref=IAS08_g7-31_TI<br> -URIDate 2025-03-27<br></p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisclosureDescriptionOfBusinessAndNatureOfOperationsAbstract', window );"><strong>Description Of Business And Nature Of Operations</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ScheduleOfSubsisiariesTableTextBlock', window );">Schedule of subsidiaries</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfSubsisiariesTableTextBlock_zMSWnTTevpng" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details)">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic">Indirect:</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="text-align: right; font-size: 10pt">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
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    <td id="xdx_98F_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zBRjFMO8emg4" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company">Bluemount
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    <td id="xdx_985_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_z1MVlL8ancQj" style="text-align: right; font-size: 10pt" title="Principal activities"><span style="font-size: 10pt">Wealth
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    <td style="font-size: 10pt">&#160;</td>
    <td id="xdx_985_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_z4NcNIEAriC1" style="font-size: 10pt; text-align: right" title="Principal activities">Advisory
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>REVENUE (Tables)<br></strong></div></th>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 107%"><span style="font-size: 10pt; line-height: 107%"><sup>1</sup></span>
Security related service and asset management income comprises brokerage income, asset management fee, underwriting and placement commissions,
as well as advisory and consultancy fee.</p>



<span></span>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ScheduleofBreakdownofRevenueTableTextBlock</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COST OF REVENUE (Tables)<br></strong></div></th>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"><span style="font-size: 10pt; line-height: 102%"><sup>1</sup>
</span>For the years ended March 31, 2024, 2025 and 2026, included in the costs of security related service and asset management are mainly
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HK$<span id="xdx_908_ecustom--DirectLaborCosts_c20240401__20250331_zlhZjh9z4q9" title="Direct labor costs">1,791,000</span>
and HK$<span id="xdx_909_ecustom--DirectLaborCosts_c20230401__20240331_zcD7Tl2anAI1" title="Direct labor costs">1,432,000</span>,
director salary of HK$<span id="xdx_903_ecustom--DirectorSalary_iI_c20260331_zINqPreQZBig" title="Director salary">20,000</span>,
HK$nil and HK$nil as well as security handling cost of HK$<span id="xdx_901_ecustom--HandlingCost_c20250401__20260331_zunVMv9dKpx1" title="Handling cost">88,000</span>,
HK$<span id="xdx_90A_ecustom--HandlingCost_c20240401__20250331_z8AW3BMvbFhf" title="Handling cost">156,000
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respectively.</p>



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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 48.75pt 0pt 0.5in; font-size: 10pt; line-height: normal"><span style="font-size: 10pt"><sup>1</sup> </span>Office
and miscellaneous mainly represent office supplies, insurance, recruitment expense, travelling, entertainment and sundry expenses.</p>



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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory', window );">Schedule of profit before tax</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_znODUn22avi8" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TAXATION (Details 1)">
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrdK7GlAylaj" style="width: 10%; font-size: 10pt; text-align: right" title="Total Beginning balance">4,349</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zizYwTFs9kA1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"><span style="-sec-ix-hidden: xdx2ixbrl1263">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98B_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2f3DDLWAy89" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total Write off">(1,261</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zo2usfN3CrQl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">2,500</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zZ5FHVJLOBtg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"><span style="-sec-ix-hidden: xdx2ixbrl1269">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z6Xy6ejIJp3c" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">588</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zJk704i78fEd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">3,088</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt; text-align: left">ACCUMULATED DEPRECIATION</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdImprovementMember_z8RpoTU7PXii" style="font-size: 10pt; text-align: right" title="Ending balance">2,784</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zdFyOywCLWP9" style="font-size: 10pt; text-align: right" title="Ending balance">213</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zbaXv9d75xVj" style="font-size: 10pt; text-align: right" title="Ending balance">588</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zmOH8ddte8lg" style="font-size: 10pt; text-align: right" title="Ending balance">3,585</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98B_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zqJJiZ3SCFK9" style="font-size: 10pt; text-align: right" title="Provided for the year">764</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_985_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250104__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zv9eEKgWIrHb" style="font-size: 10pt; text-align: right" title="Provided for the year"><span style="-sec-ix-hidden: xdx2ixbrl1285">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_989_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zaL0e3sbVE8h" style="font-size: 10pt; text-align: right" title="Provided for the year"><span style="-sec-ix-hidden: xdx2ixbrl1287">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98A_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zOv6ACNz6DZd" style="font-size: 10pt; text-align: right" title="Provided for the year">764</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; padding-bottom: 1pt">Write-off</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdImprovementMember_z1wu397hazwk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(1,048</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98F_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z90zke7VsOI5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(213</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zDA3vF316MF6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"><span style="-sec-ix-hidden: xdx2ixbrl1295">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_988_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zSNVWGUZvvwh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(1,261</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"><span style="font-size: 10pt"><sup>1</sup></span> Leasehold improvement
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of deferred income. [Refer: Deferred income including contract liabilities]</p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES (Tables)<br></strong></div></th>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>TRADE RECEIVABLES (Tables)<br></strong></div></th>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RELATED PARTY TRANSACTIONS AND BALANCES (Tables)<br></strong></div></th>
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  <tr style="vertical-align: top; background-color: White">
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  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: top; background-color: White">
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  <tr style="vertical-align: top; background-color: White">
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  </table>



<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ScheduleOfAmountDueToDirectorTableTextBlock', window );">Schedule of amount due to director</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfAmountDueToDirectorTableTextBlock_zAYEK6olEGed" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details1)">
  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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  </table>



<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisclosureRelatedPartyTransactionsExplanatory', window );">Schedule of transactions with related parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureRelatedPartyTransactionsExplanatory_zNx00KEWaRx4" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 2)">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left"><span id="xdx_8BE_zcFCRMgNYoke" style="display: none">Schedule
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    <td style="font-size: 10pt">&#160;</td>
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td id="xdx_49A_20240401__20250331_zLcL5ervERe2" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_49C_20250401__20260331_zPWkw9DJ2oO6" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -10pt; padding-left: 10pt; text-align: left; white-space: nowrap; font-size: 10pt; vertical-align: top">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt">&#160;</td>
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        31,</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; vertical-align: bottom; font-size: 10pt; text-align: left">Name of
        related parties</td>
    <td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
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    <td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> <span style="letter-spacing: -0.2pt">2025<br/> </span> <span style="letter-spacing: -0.1pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> <span style="letter-spacing: -0.2pt">2026<br/> </span> <span style="letter-spacing: -0.1pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -10pt; padding-left: 10pt; text-align: left; font-size: 10pt; vertical-align: top">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zkwfw32Stg6i" style="vertical-align: bottom; background-color: #CCEEFF">
    <td id="xdx_98F_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zzG2WvvI97l7" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; width: 30%; font-size: 10pt; text-align: left" title="Name of related parties">Echo
        International</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td id="xdx_98A_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zXxGklu4Nenj" style="text-indent: -10pt; padding-left: 10pt; width: 30%; font-size: 10pt; text-align: left" title="Transaction nature">Interest
        expense on dividend payables</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right">348</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 10%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1624">-</span></td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zFCedDkNtbA7" style="vertical-align: bottom">
    <td id="xdx_98C_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zHPLvUgts0v3" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Bluemount
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    <td style="font-size: 10pt">&#160;</td>
    <td id="xdx_98D_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zOM94voHBeQd" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature">Asset
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">7</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">12</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">26</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFund1BluemountInvestmentFundSPMember_zHFgux8Z52c2" style="vertical-align: bottom; background-color: #CCEEFF">
    <td id="xdx_98B_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFund1BluemountInvestmentFundSPMember_z930QgbDa6M1" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Bluemount
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    <td style="font-size: 10pt">&#160;</td>
    <td id="xdx_98C_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember_zrrbW3NptvKk" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature">Asset
        management fee</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">429</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">245</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">128</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFund1GlobalStrategyFundSPMember_zSydKBj5oF35" style="vertical-align: bottom">
    <td id="xdx_986_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFund1GlobalStrategyFundSPMember_zcOYfo42eEOc" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Bluemount
        Fund<sup>1</sup> - Global Strategy Fund SP</td>
    <td style="font-size: 10pt">&#160;</td>
    <td id="xdx_985_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFundGlobalStrategyFundSPMember_zkoyEbBD6En8" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature">Asset
        management fee</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1646">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"><span style="font-size: 10pt; line-height: 102%"><sup>1</sup></span>
BAML was appointed by Bluemount Fund as the investment manager to manage 4 Segregated Portfolios of the Fund. Included but not limited
to making investment decisions, implementing investment strategies, and ensuring compliance with applicable regulations and guidelines.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 105%; text-align: justify"><span style="font-size: 10pt; line-height: 105%"><sup>2</sup>
</span>BAML was appointed by this fund as the investment manager of Global New Normal Anti-Inflation Limited Partnership Fund SPC to manage
the Segregated Portfolio of this fund. Included but not limited to making investment decisions, implementing investment strategies, and
ensuring compliance with applicable regulations and <span style="letter-spacing: -0.1pt">guidelines.</span></p>



<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisclosureBalancesWithRelatedPartiesExplanatory', window );">Schedule of balances with related parties</a></td>
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    <td id="xdx_492_20250401__20260331_zvfIWYhqnyHb" style="font-size: 10pt; text-align: right">&#160;</td>
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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        receivables</td>
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    <td style="font-size: 10pt; text-align: right">3,979</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr id="xdx_40B_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountGroupLimitedMember_zP0PwWTBPqk4" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1726">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zFYKstaNIsuk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">242</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zBY2otmwpwlj" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1740">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_z2qBG1OVEdr2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt">&#160;</td>
    <td id="xdx_984_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zNZa5QrWp5Ok" style="font-size: 10pt; text-align: left" title="Balance nature">Other
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1746">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr id="xdx_407_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zZqGnoyaeg2g" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1753">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,367</td>
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  <tr id="xdx_40F_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zpg76qDhgkV" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisclosureInterestsInSubsidiariesExplanatory', window );">Schedule of interests in subsidiaries</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--DisclosureInterestsInSubsidiariesExplanatory_zHixsUOEEYTg" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 4)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic">Indirectly:</td>
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    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: center">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="text-align: center; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Securities Limited</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: center; padding-left: 2.35pt">-</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  </table>



<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DisclosureBalancesWithRelatedPartiesExplanatory</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DisclosureInterestsInSubsidiariesExplanatory</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]]</p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>TRADE PAYABLES (Tables)<br></strong></div></th>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>OTHER PAYABLES AND ACCRUALS (Tables)<br></strong></div></th>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LOAN FROM A FORMER RELATED COMPANY (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
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<td class="text">&#160;<span></span>
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<tr class="ro">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>DISPOSAL OF A SUBSIDIARY (Tables)<br></strong></div></th>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>LEASE LIABILITIES (Tables)<br></strong></div></th>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>REGULATORY REQUIREMENTS (Tables)<br></strong></div></th>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [domain]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 14<br> -IssueDate 2025-01-01<br> -Section Explanation of recognised amounts<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=14&amp;code=ifrs-tx-2025-en-r&amp;doctype=Standard&amp;dita_xref=IFRS14_g32-36_TI<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfCreditRiskExposureExplanatory', window );">Schedule of non-trade receivables</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DisclosureOfCreditRiskExposureExplanatory_zyD1I57AMBM4" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 1)">
  <tr style="vertical-align: bottom">
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<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisclosureExpectedCreditLossesExplanatory', window );">Schedule of expected credit losses</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DisclosureExpectedCreditLossesExplanatory_zAMpARJZR5Hi" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 2)">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisclosureInternalCreditRiskGradingExplanatory', window );">Schedule of loss allowance for trade receivables</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--DisclosureInternalCreditRiskGradingExplanatory_z6uzzHMT1NRl" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 3)">
  <tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: #CCEDFF">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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<p id="xdx_8B3_zm5zsCt0nAK2" style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify">The movement in the loss allowance for trade receivables from contracts
with customers during the year is summarized <span style="letter-spacing: -0.1pt">below.</span></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>



<table cellpadding="0" cellspacing="0" id="xdx_891_eifrs-full--DisclosureOfContingentLiabilitiesExplanatory_zReoIC4j1cme" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">&#160;<span id="xdx_8B2_zqSB0KSCyIw1" style="display: none">Schedule of
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_4B7_ifrs-full--TypesOfRisksAxis_custom--NonPerformingMember_zEofoj9QkMxj" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_4B0_ifrs-full--TypesOfRisksAxis_custom--TotalMember_zvwKkRX1DSo4" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
    <td style="font-size: 10pt">&#160;</td></tr>
  <tr id="xdx_43A_c20230401__20240331_ecustom--AllowanceTradeReceivables_iS_zdczeBFYFkq5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right">27,835</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right">27,835</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_ecustom--AllowanceIncreaseInLossAllowance_zD6Q0CSpGLAk" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">863</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">863</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_432_c20240401__20250331_ecustom--AllowanceTradeReceivables_iS_z73pFxwK2zZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">28,698</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--AllowanceIncreaseInLossAllowance_zD3xszRiOTuk" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">330</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">330</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,844</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,844</td>
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  <tr id="xdx_435_c20250401__20260331_ecustom--AllowanceTradeReceivables_iS_zPSXHEWlsW73" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">24,184</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">24,184</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">9,491</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">9,491</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--DisposalOfSubsidiary_zC63lK4T9vmj" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; padding-left: 0.15pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr id="xdx_436_c20250401__20260331_ecustom--AllowanceTradeReceivables_iE_z08l44G34WXk" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">33,660</td>
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<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesExplanatory', window );">Schedule of loss allowance for trade receivables</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_891_eifrs-full--DisclosureOfContingentLiabilitiesExplanatory_zReoIC4j1cme" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">&#160;<span id="xdx_8B2_zqSB0KSCyIw1" style="display: none">Schedule of
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_4B7_ifrs-full--TypesOfRisksAxis_custom--NonPerformingMember_zEofoj9QkMxj" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">&#160;</td>
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  <tr id="xdx_43A_c20230401__20240331_ecustom--AllowanceTradeReceivables_iS_zdczeBFYFkq5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right">27,835</td>
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  <tr id="xdx_407_ecustom--AllowanceIncreaseInLossAllowance_zD6Q0CSpGLAk" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">863</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">863</td>
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  <tr id="xdx_432_c20240401__20250331_ecustom--AllowanceTradeReceivables_iS_z73pFxwK2zZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr id="xdx_40C_ecustom--AllowanceIncreaseInLossAllowance_zD3xszRiOTuk" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">330</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">330</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--AllowanceWriteoffs_zyNuGxSz279k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,844</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,844</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr id="xdx_435_c20250401__20260331_ecustom--AllowanceTradeReceivables_iS_zPSXHEWlsW73" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">24,184</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_ecustom--AllowanceIncreaseInLossAllowance_zWg6deOBkEQe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Increase in loss allowance</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">9,491</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">9,491</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--DisposalOfSubsidiary_zC63lK4T9vmj" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Disposal of a subsidiary</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(15</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(15</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; padding-left: 0.15pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_436_c20250401__20260331_ecustom--AllowanceTradeReceivables_iE_z08l44G34WXk" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">33,660</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">33,660</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  </table>



<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisclosureCustomersRevenueExplanatory', window );">Schedule of customers revenue</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--DisclosureCustomersRevenueExplanatory_zrcS1IYFD2cl" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 5)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt"><span id="xdx_8BD_zA1SjdP1bcRl"><span id="xdx_8B7_zoFRN1m5bbab" style="display: none">Schedule of customers revenue</span></span></td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td>
    <td style="font-size: 10pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; padding-left: 0.15pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 10pt; letter-spacing: -0.1pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 10pt; letter-spacing: -0.5pt">%</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 10pt; letter-spacing: -0.1pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 10pt; letter-spacing: -0.5pt">%</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="font-size: 10pt; letter-spacing: -0.1pt">HK$&#8217;000</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 10pt; padding-left: 0.15pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
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<p style="margin: 0">&#160;</p>

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<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory', window );">Schedule of Group&#8217;s remaining contractual maturity for its non-derivative financial liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory_zJ9AZCFCMEVb" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 6)">
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_493_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LessThenoneYearMember_zsyrJx6jcSre" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td id="xdx_49D_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TotalUNdiscountedCashflowMember_zB10zp7Nefo9" style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
    <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$&#8217;000</td>
    <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt">&#160;</td>
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    <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$&#8217;000</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td colspan="2" style="white-space: nowrap; font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right">55,829</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 1%; font-size: 10pt">&#160;</td>
    <td style="width: 1%; font-size: 10pt; text-align: left">&#160;</td>
    <td style="width: 12%; font-size: 10pt; text-align: right">55,829</td>
    <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,756</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,756</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,756</td>
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    <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Amount due to a director</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">3,407</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">3,407</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">3,407</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--LoanFromFormerRelatedCompany_iI_zgPAPIXxLHEb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Loan from a former related company</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">financial Assets</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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<p style="margin: 0"></p>

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 85%; margin-left: 1in">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; width: 55%">&#160;</td>
    <td style="font-size: 10pt; width: 1%">&#160;</td>
    <td style="font-size: 10pt; text-align: left; width: 1%">&#160;</td>
    <td id="xdx_499_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LessThenoneYearMember_z9WyN53e14X9" style="font-size: 10pt; text-align: right; width: 12%">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%">&#160;</td>
    <td style="font-size: 10pt; width: 1%">&#160;</td>
    <td style="font-size: 10pt; text-align: left; width: 1%">&#160;</td>
    <td id="xdx_49E_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TotalUNdiscountedCashflowMember_zwHfKTeOYYl6" style="font-size: 10pt; text-align: right; width: 12%">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%">&#160;</td>
    <td style="font-size: 10pt; width: 1%">&#160;</td>
    <td style="font-size: 10pt; text-align: left; width: 1%">&#160;</td>
    <td id="xdx_496_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CarryingAmountsMember_zEwHvLlhNVH4" style="font-size: 10pt; text-align: right; width: 12%">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; font-size: 10pt; padding-left: 0.15pt">At March 31, 2026</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Trade payables</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,858</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,858</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">1,858</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eifrs-full--OtherPayables_iI_zt6nReb5RLQi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Other payables</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2,090</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2,090</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">2,090</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eifrs-full--FinancialLiabilities_iI_zABqhoHqmQe8" style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt; padding-bottom: 1pt">financial liabilities</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,152</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,152</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,152</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
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<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>





































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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Tables)<br></strong></div></th>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2516">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_43B_c20240401__20250331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zkGY0BskxIp4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">843</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr id="xdx_408_ecustom--FinancingCashFlows_zosP1A3ZrSbi" style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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  <tr id="xdx_40E_eifrs-full--FinanceCosts_zcpB3yj8Hz93" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2531">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2533">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2534">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_43E_c20250401__20260331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zduy9jBUjLTd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2538">-</span></td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">150</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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  <tr id="xdx_40A_ecustom--FinancingCashFlows_z8BTIThei221" style="vertical-align: bottom; background-color: White">
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">(440</td>
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    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2549">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2550">-</span></td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">87</td>
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td>
    <td style="font-size: 10pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; font-size: 10pt; text-align: left">&#160;</td>
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    <td style="font-size: 10pt; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2556">-</span></td>
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    <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&#160;</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DisclosureFinancingActivitiesExplanatory</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountHoldingsLimitedMember', window );">Bluemount Holdings Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ParentEntityLegalName', window );">Name of the Company</a></td>
<td class="text">Bluemount
        Holdings Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporation', window );">Place incorporation</a></td>
<td class="text">Cayman
        Islands<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">Jun. 27,  2023<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Principal activities</a></td>
<td class="text">Investment
        holding<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountFinancialGroupLimitedMember', window );">Bluemount Financial Group Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ParentEntityLegalName', window );">Name of the Company</a></td>
<td class="text">Bluemount
        Financial Group Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporation', window );">Place incorporation</a></td>
<td class="text">Hong
        Kong<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">Jun.  03,  2016<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Principal activities</a></td>
<td class="text">Investment
        holding<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Voting power held</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountSecuritiesLimitedMember', window );">Bluemount Securities Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ParentEntityLegalName', window );">Name of the Company</a></td>
<td class="text">Bluemount
        Securities Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporation', window );">Place incorporation</a></td>
<td class="text">Hong
        Kong<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">Jun.  03,  2016<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Principal activities</a></td>
<td class="text">Financial
        and brokerage services<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Voting power held</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountAssetManagementLimitedMember', window );">Bluemount Asset Management Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ParentEntityLegalName', window );">Name of the Company</a></td>
<td class="text">Bluemount
        Asset Management Limited (&#8220;BAML&#8221;)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporation', window );">Place incorporation</a></td>
<td class="text">Hong
        Kong<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">Jun.  03,  2016<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Principal activities</a></td>
<td class="text">Wealth
        and asset management services<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Voting power held</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountCapitalLimitedMember', window );">Bluemount Capital Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ParentEntityLegalName', window );">Name of the Company</a></td>
<td class="text">Bluemount
        Capital Limited (Note)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporation', window );">Place incorporation</a></td>
<td class="text">Hong
        Kong<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">Jun.  06,  2017<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Principal activities</a></td>
<td class="text">Advisory
        services<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Voting power held</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountCommoditiesLimitedMember', window );">Bluemount Commodities Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ParentEntityLegalName', window );">Name of the Company</a></td>
<td class="text">Bluemount
        Commodities Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporation', window );">Place incorporation</a></td>
<td class="text">Hong
        Kong<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DateOfIncorporation', window );">Date of incorporation</a></td>
<td class="text">Mar. 29,  2017<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities', window );">Principal activities</a></td>
<td class="text">Trading
        of timepieces and advisory services<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Voting power held</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
</table>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DateOfIncorporation</td>
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<tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>If the entity which the financial information concerns is a subsidiary of another company, then provide to full legal name of the parent entity</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_ParentEntityLegalName</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CountryOfIncorporation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The country in which the entity is incorporated.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B18<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B18_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 141<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_141_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 138<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_138_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CountryOfIncorporation</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the nature of the entity's operations and principal activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 141<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_141_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B18_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 138<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_138_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInAssociate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in an associate attributable to the entity. [Refer: Total for all associates [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2025-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2025-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInAssociate</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountCommoditiesLimitedMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details Narrative) - $ / shares<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Jul. 11, 2025</div></th>
<th class="th"><div>Jul. 10, 2025</div></th>
<th class="th"><div>Feb. 25, 2025</div></th>
<th class="th"><div>Jun. 27, 2023</div></th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisclosureDescriptionOfBusinessAndNatureOfOperationsAbstract', window );"><strong>Description Of Business And Nature Of Operations</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,375,000<span></span>
</td>
<td class="nump">206,250<span></span>
</td>
<td class="nump">25,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AdditionalSharesIssued', window );">Additional shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">140,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AuthorizedShareCapital', window );">Authorized share capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DividedShares', window );">Divided shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ValuePerShare', window );">Value per share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ShareholdersConsiderationDescription', window );">Shareholders consideration description</a></td>
<td class="text">On
May 20, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company
with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B
Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares;
Yes & Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings
Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited
proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753
Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares
and 612,500 Class B Ordinary Shares.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AdditionalSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AdditionalSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AuthorizedShareCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AuthorizedShareCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DisclosureDescriptionOfBusinessAndNatureOfOperationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DisclosureDescriptionOfBusinessAndNatureOfOperationsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DividedShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DividedShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ShareholdersConsiderationDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ShareholdersConsiderationDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>90
<FILENAME>R65.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>REVENUE (Details) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties1', window );">Security related service and asset management income &#8211; third parties1</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 257<span></span>
</td>
<td class="nump">$ 54<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TradingOfTimepiecesThirdParties', window );">Trading of timepieces - third parties</a></td>
<td class="nump">47,381<span></span>
</td>
<td class="nump">32,873<span></span>
</td>
<td class="nump">13,288<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AssetManagementFeeRelatedPartiesNote16b', window );">-&#160;&#160;Asset management fee &#8211; related parties (Note 17(b))</a></td>
<td class="nump">9,278<span></span>
</td>
<td class="nump">4,236<span></span>
</td>
<td class="nump">766<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AdvisoryAndConsultancyFeeThirdParties', window );">-&#160;&#160;Advisory and consultancy fee &#8211; third parties</a></td>
<td class="nump">5,400<span></span>
</td>
<td class="nump">16,391<span></span>
</td>
<td class="nump">18,740<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalBreakDownOfRevenue', window );">Total break down of revenue</a></td>
<td class="nump">$ 62,059<span></span>
</td>
<td class="nump">$ 53,757<span></span>
</td>
<td class="nump">$ 32,848<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AdvisoryAndConsultancyFeeThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AdvisoryAndConsultancyFeeThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AssetManagementFeeRelatedPartiesNote16b">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AssetManagementFeeRelatedPartiesNote16b</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TotalBreakDownOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TotalBreakDownOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TradingOfTimepiecesThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TradingOfTimepiecesThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>91
<FILENAME>R66.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COST OF REVENUE (Details)<br></strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2025 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of revenue</a></td>
<td class="nump">$ 5,893<span></span>
</td>
<td class="nump">$ 45,962<span></span>
</td>
<td class="nump">$ 33,834<span></span>
</td>
<td class="nump">$ 15,078<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_SecurityRelatedServiceAndAssetManagementIncome1Member', window );">Security Related Service And Asset Management Income 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,509<span></span>
</td>
<td class="nump">1,947<span></span>
</td>
<td class="nump">2,585<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_TradingTimepiecesThirdPartiesMember', window );">Trading Timepieces Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">39,946<span></span>
</td>
<td class="nump">31,887<span></span>
</td>
<td class="nump">12,493<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_TradingTimepiecesRelatedPartiesMember', window );">Trading Timepieces Related Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,507<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_SecurityRelatedServiceAndAssetManagementIncome1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_SecurityRelatedServiceAndAssetManagementIncome1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_TradingTimepiecesThirdPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_TradingTimepiecesThirdPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_TradingTimepiecesRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_TradingTimepiecesRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>92
<FILENAME>R67.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COST OF REVENUE (Details Narrative) - HKD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisclosureCostOfRevenueAbstract', window );"><strong>Cost Of Revenue</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DirectLaborCosts', window );">Direct labor costs</a></td>
<td class="nump">$ 2,477,000<span></span>
</td>
<td class="nump">$ 1,791,000<span></span>
</td>
<td class="nump">$ 1,432,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DirectorSalary', window );">Director salary</a></td>
<td class="nump">20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_HandlingCost', window );">Handling cost</a></td>
<td class="nump">$ 88,000<span></span>
</td>
<td class="nump">$ 156,000<span></span>
</td>
<td class="nump">$ 77,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DirectLaborCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DirectLaborCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DirectorSalary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DirectorSalary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DisclosureCostOfRevenueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DisclosureCostOfRevenueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_HandlingCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_HandlingCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>93
<FILENAME>R68.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>OTHER INCOME (Details)<br></strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2025 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 26<span></span>
</td>
<td class="nump">$ 1<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_SundryIncomeThirdParties1Member', window );">Sundry Income Third Parties 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">25<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_InteresIncomeFromBankThirdPartiesMember', window );">Interes Income From Bank Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1<span></span>
</td>
<td class="nump">$ 1<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2025-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_35_b_iv&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_SundryIncomeThirdParties1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_SundryIncomeThirdParties1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_InteresIncomeFromBankThirdPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_InteresIncomeFromBankThirdPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>94
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>ADMINISTRATIVE EXPENSES (Details) - HKD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_SalariesAndBenefits', window );">Salaries and benefits</a></td>
<td class="nump">$ 390<span></span>
</td>
<td class="nump">$ 341<span></span>
</td>
<td class="nump">$ 32<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OfficeAndMiscellaneous1', window );">Office and miscellaneous1</a></td>
<td class="nump">774<span></span>
</td>
<td class="nump">637<span></span>
</td>
<td class="nump">978<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_RentBuildingManagementFeesAndRates', window );">Rent, building management fees and rates</a></td>
<td class="nump">1,166<span></span>
</td>
<td class="nump">407<span></span>
</td>
<td class="nump">253<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ProfessionalFee', window );">Professional fees</a></td>
<td class="nump">561<span></span>
</td>
<td class="nump">3,109<span></span>
</td>
<td class="nump">1,823<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DepreciationPropertyPlantAndEquipmentNote10', window );">Depreciation &#8211; property, plant and equipment (Note 11)</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">764<span></span>
</td>
<td class="nump">833<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DepreciationRightofuseAssetsNote11', window );">Depreciation &#8211; right-of-use assets (Note 12)</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">730<span></span>
</td>
<td class="nump">973<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_BankCharges', window );">Bank charges</a></td>
<td class="nump">22<span></span>
</td>
<td class="nump">35<span></span>
</td>
<td class="nump">51<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_Others', window );">Others</a></td>
<td class="nump">46<span></span>
</td>
<td class="nump">24<span></span>
</td>
<td class="nump">30<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AdministrativeExpenses', window );">&#160;Total administrative expenses</a></td>
<td class="nump">$ 2,959<span></span>
</td>
<td class="nump">$ 6,047<span></span>
</td>
<td class="nump">$ 4,973<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AdministrativeExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AdministrativeExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_BankCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_BankCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DepreciationPropertyPlantAndEquipmentNote10">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DepreciationPropertyPlantAndEquipmentNote10</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DepreciationRightofuseAssetsNote11">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DepreciationRightofuseAssetsNote11</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OfficeAndMiscellaneous1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OfficeAndMiscellaneous1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_Others">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_Others</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ProfessionalFee">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ProfessionalFee</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_RentBuildingManagementFeesAndRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_RentBuildingManagementFeesAndRates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_SalariesAndBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_SalariesAndBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>95
<FILENAME>R70.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FINANCE COSTS (Details)<br></strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2025 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnLeaseLiabilities', window );">Interest expense on lease liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 18<span></span>
</td>
<td class="nump">$ 68<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_InterestExpenseOnDividendPayableWithRelatedPartyNote16b', window );">Interest expense on dividend payable with a related party (Note 17(b))</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">348<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_InterestExpenseOnTradePayableWithThirdParty', window );">Interest expense on trade payable with a third party</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">7<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImputedInterestOnAmountDueToDirector', window );">Imputed interest on amount due to a director</a></td>
<td class="nump">21<span></span>
</td>
<td class="nump">160<span></span>
</td>
<td class="nump">170<span></span>
</td>
<td class="nump">158<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet', window );">Imputed interest on amounts due to related parties, net</a></td>
<td class="nump">$ 6<span></span>
</td>
<td class="nump">47<span></span>
</td>
<td class="nump">88<span></span>
</td>
<td class="nump">65<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_FinanceCost', window );">finance cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 207<span></span>
</td>
<td class="nump">$ 283<span></span>
</td>
<td class="nump">$ 639<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_FinanceCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_FinanceCost</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ImputedInterestOnAmountDueToDirector">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ImputedInterestOnAmountDueToDirector</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</td>
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<td>debit</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ImputedInterestOnAmountDueToRelatedPartiesNet</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
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</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_InterestExpenseOnDividendPayableWithRelatedPartyNote16b</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_InterestExpenseOnTradePayableWithThirdParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_InterestExpenseOnTradePayableWithThirdParty</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpenseOnLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 53<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_53_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 115<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_115_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 115<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_115_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpenseOnLeaseLiabilities</td>
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<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>96
<FILENAME>R71.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>OTHER GAINS AND LOSSES (Details) - HKD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisclosureOtherGainsAndLossesAbstract', window );"><strong>Other Gains And Losses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ForeignExchangeGain', window );">Foreign exchange losses</a></td>
<td class="num">$ (108)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsOnDisposalsOfInvestments', window );">Gain on disposal of a subsidiary</a></td>
<td class="nump">9,829<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OtherGainsAndLosses', window );">Other Gains and Losses</a></td>
<td class="nump">$ 9,721<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DisclosureOtherGainsAndLossesAbstract</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ForeignExchangeGain">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2025-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 218<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_218_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 218<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_218_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 35<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ForeignExchangeGain</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsOnDisposalsOfInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gain on the disposal of investments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 98<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_98_d&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsOnDisposalsOfInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>97
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>TAXATION (Details) - HKD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TaxExpenseOtherThanIncomeTaxExpense', window );">Income tax expense</a></td>
<td class="nump">$ 2,208<span></span>
</td>
<td class="nump">$ 3,203<span></span>
</td>
<td class="nump">$ 2,085<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_HongKongMember', window );">Hong Kong [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TaxExpenseOtherThanIncomeTaxExpense', window );">Income tax expense</a></td>
<td class="nump">2,195<span></span>
</td>
<td class="nump">3,203<span></span>
</td>
<td class="nump">2,085<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_UnderProvisionIncomeTaxExpense', window );">Under provision</a></td>
<td class="nump">13<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_CaymanIslandsMember', window );">Cayman Islands [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TaxExpenseOtherThanIncomeTaxExpense', window );">Income tax expense</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_UnderProvisionIncomeTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_UnderProvisionIncomeTaxExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TaxExpenseOtherThanIncomeTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TaxExpenseOtherThanIncomeTaxExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_HongKongMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_HongKongMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_CaymanIslandsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_CaymanIslandsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>98
<FILENAME>R73.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>TAXATION (Details 1)<br></strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2025 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit before tax</a></td>
<td class="nump">$ 1,586<span></span>
</td>
<td class="nump">$ 12,367<span></span>
</td>
<td class="nump">$ 13,289<span></span>
</td>
<td class="nump">$ 11,296<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AverageEffectiveTaxRate', window );">Income tax rate</a></td>
<td class="nump">16.50%<span></span>
</td>
<td class="nump">16.50%<span></span>
</td>
<td class="nump">16.50%<span></span>
</td>
<td class="nump">16.50%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TaxAtDomesticIncomeTaxRate', window );">Tax at the domestic income tax rate of 16.5%</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,041<span></span>
</td>
<td class="nump">$ 2,192<span></span>
</td>
<td class="nump">$ 1,864<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TaxEffectOfIncomeNotTaxableForTaxPurpose', window );">Tax effect of income not taxable for tax purpose</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,899)<span></span>
</td>
<td class="num">(3,926)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TaxEffectOfExpensesNotDeductibleForTaxPurpose', window );">Tax effect of expenses not deductible for tax purpose</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">34<span></span>
</td>
<td class="nump">4,505<span></span>
</td>
<td class="nump">247<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TaxEffectOfTwotierProfitsTaxRatesRegime', window );">Tax effect of two-tier profits tax rates regime</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(165)<span></span>
</td>
<td class="num">(165)<span></span>
</td>
<td class="num">(165)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TaxEffectOfTaxLossNotRecognized', window );">Tax effect of tax loss not recognized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">491<span></span>
</td>
<td class="nump">498<span></span>
</td>
<td class="nump">102<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_UnrecognizedTemporaryDifferences', window );">Unrecognized temporary differences</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,696<span></span>
</td>
<td class="nump">102<span></span>
</td>
<td class="nump">113<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_UtilizationOfTaxLossesPreviouslyNotRecognized', window );">Utilization of tax losses previously not recognized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(52)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_UnderprovisionInRespectOfPriorYear', window );">Underprovision in respect of prior years</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TaxConcession', window );">Tax concession</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3)<span></span>
</td>
<td class="num">(3)<span></span>
</td>
<td class="num">(24)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TaxationForYear', window );">Taxation for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,208<span></span>
</td>
<td class="nump">$ 3,203<span></span>
</td>
<td class="nump">$ 2,085<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TaxAtDomesticIncomeTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TaxAtDomesticIncomeTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TaxConcession">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TaxConcession</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TaxEffectOfExpensesNotDeductibleForTaxPurpose">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TaxEffectOfExpensesNotDeductibleForTaxPurpose</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TaxEffectOfIncomeNotTaxableForTaxPurpose">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TaxEffectOfIncomeNotTaxableForTaxPurpose</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TaxEffectOfTaxLossNotRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TaxEffectOfTaxLossNotRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TaxEffectOfTwotierProfitsTaxRatesRegime">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TaxEffectOfTwotierProfitsTaxRatesRegime</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TaxationForYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TaxationForYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_UnderprovisionInRespectOfPriorYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_UnderprovisionInRespectOfPriorYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_UnrecognizedTemporaryDifferences">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_UnrecognizedTemporaryDifferences</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_UtilizationOfTaxLossesPreviouslyNotRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_UtilizationOfTaxLossesPreviouslyNotRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AverageEffectiveTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The tax expense (income) divided by the accounting profit. [Refer: Accounting profit]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 194<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_194_c_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 194<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_194_c_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AverageEffectiveTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2025-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PROPERTY, PLANT AND EQUIPMENT (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1">15 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
</tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,349<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Write off</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,261)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,088<span></span>
</td>
<td class="nump">3,088<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PropertyPlantAndEquipmentCarryingValue', window );">Carrying values</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | Leasehold improvements [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,548<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Write off</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,048)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,500<span></span>
</td>
<td class="nump">2,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PropertyPlantAndEquipmentCarryingValue', window );">Carrying values</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PropertyPlantAndEquipmentCarryingValue', window );">Carrying values</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | Office equipment [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">213<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Write off</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(213)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | Computer equipment [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">588<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Write off</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">588<span></span>
</td>
<td class="nump">588<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PropertyPlantAndEquipmentCarryingValue', window );">Carrying values</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PropertyPlantAndEquipmentCarryingValue', window );">Carrying values</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | Office equipment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PropertyPlantAndEquipmentCarryingValue', window );">Carrying values</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PropertyPlantAndEquipmentCarryingValue', window );">Carrying values</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_AccumulatedDepreciationMember', window );">Accumulated depreciation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,585<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Write off</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,261)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,088<span></span>
</td>
<td class="nump">3,088<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ProvidedForYearPropertyPlantAndEquipments', window );">Provided for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">764<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_AccumulatedDepreciationMember', window );">Accumulated depreciation [Member] | Leasehold improvements [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ProvidedForYearPropertyPlantAndEquipments', window );">Provided for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">764<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_AccumulatedDepreciationMember', window );">Accumulated depreciation [Member] | Office equipment [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ProvidedForYearPropertyPlantAndEquipments', window );">Provided for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_AccumulatedDepreciationMember', window );">Accumulated depreciation [Member] | Computer equipment [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">588<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Write off</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">588<span></span>
</td>
<td class="nump">588<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ProvidedForYearPropertyPlantAndEquipments', window );">Provided for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_AccumulatedDepreciationMember', window );">Accumulated depreciation [Member] | Office equipment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">213<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Write off</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(213)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_AccumulatedDepreciationMember', window );">Accumulated depreciation [Member] | Leasehold Improvement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,784<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Write off</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,048)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_AccumulatedDepreciationMember', window );">Accumulated depreciation [Member] | Leased Properties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Ending balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,500<span></span>
</td>
<td class="nump">$ 2,500<span></span>
</td>
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<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
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<tr>
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<td>na</td>
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<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_PropertyPlantAndEquipmentCarryingValue</td>
</tr>
<tr>
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<td>xbrli:monetaryItemType</td>
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<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ProvidedForYearPropertyPlantAndEquipments</td>
</tr>
<tr>
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<td>CIK0002027815_</td>
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<tr>
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<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause vii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_73_e_vii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 75<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_75_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 200<br> -Subparagraph e<br> -Clause vii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_200_e_vii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 200<br> -Subparagraph e<br> -Clause vii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_200_e_vii&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 200<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_200_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 200<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_200_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LeaseholdImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_AccumulatedDepreciationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_AccumulatedDepreciationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
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<td></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=CIK0002027815_LeaseholdImprovementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=CIK0002027815_LeaseholdImprovementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=CIK0002027815_LeasedPropertiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=CIK0002027815_LeasedPropertiesMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
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<td></td>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PROPERTY, PLANT AND EQUIPMENT (Details 1)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DepreciationRatePropertyPlantAndEquipments', window );">Annual depreciation rates</a></td>
<td class="text">20%
        - 33.33% 1<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipment', window );">Office equipment</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment', window );">Annual depreciation rates</a></td>
<td class="nump">20.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember', window );">Computer equipment [member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment', window );">Annual depreciation rates</a></td>
<td class="nump">20.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DepreciationRatePropertyPlantAndEquipments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DepreciationRatePropertyPlantAndEquipments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 200<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_200_c&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 73<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_73_c&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 200<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_200_c&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationRatePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - HKD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DepreciationAdministrativeExpenses', window );">Depreciation administrative expenses</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 764,000<span></span>
</td>
<td class="nump">$ 833,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DepreciatedAssets', window );">Depreciated assets</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 1,261,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DepreciatedOverUsefulLife', window );">Depreciated over useful life</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DepreciatedAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DepreciatedAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DepreciatedOverUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DepreciatedOverUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DepreciationAdministrativeExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DepreciationAdministrativeExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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</body>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>102
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RIGHT-OF-USE ASSETS (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Beginning balance</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Ending balance</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Carrying values</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member] | Leased Properties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Beginning balance</a></td>
<td class="nump">2,919<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisposalsRightofuseAssets', window );">Disposals</a></td>
<td class="num">(2,919)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Ending balance</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Carrying values</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_AccumulatedDepreciationMember', window );">Accumulated depreciation [Member] | Leased Properties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Beginning balance</a></td>
<td class="nump">2,189<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisposalsRightofuseAssets', window );">Disposals</a></td>
<td class="num">(2,919)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Ending balance</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationRightofuseAssets', window );">Depreciation</a></td>
<td class="nump">730<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Carrying values</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_LeasedPropertiesMember', window );">Leased Properties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Beginning balance</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Ending balance</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Carrying values</a></td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationRightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 53<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_53_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 115<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_115_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 115<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_115_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationRightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisposalsRightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The decrease in right-of-use assets resulting from disposals. [Refer: Right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisposalsRightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 53<br> -Subparagraph j<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_53_j&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 47<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_47_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 115<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_115_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 115<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_115_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=CIK0002027815_LeasedPropertiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=CIK0002027815_LeasedPropertiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_AccumulatedDepreciationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=CIK0002027815_LeasedPropertiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
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</DOCUMENT>
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RIGHT-OF-USE ASSETS (Details Narrative) - HKD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DepreciationExpenses', window );">Depreciation expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 730,000<span></span>
</td>
<td class="nump">$ 973,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_WriteOffOtherComprehensiveIncome', window );">Write off other comprehensive income</a></td>
<td class="nump">$ 2,919,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DepreciationExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DepreciationExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_WriteOffOtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_WriteOffOtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>104
<FILENAME>R79.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>DEFERRED OFFERING COSTS (Details)<br></strong></div></th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2025 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LegalProceedingsProvision', window );">Legal fees</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 741<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OtherProfessionalExpenses', window );">Other professional expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">902<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DeferredOfferingCost', window );">Deferred offering cost</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,643<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DeferredOfferingCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DeferredOfferingCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OtherProfessionalExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OtherProfessionalExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LegalProceedingsProvision">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of provision for legal proceedings. [Refer: Other provisions]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2025-01-01<br> -Section Example 10 A court case<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2025-en-r&amp;doctype=Illustrative%20Examples&amp;dita_xref=IAS37_IE_C_ex10_TI<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 37<br> -IssueDate 2025-01-01<br> -Paragraph 87<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_87&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LegalProceedingsProvision</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<head>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>PREPAYMENTS AND DEPOSITS AND OTHER RECEIVABLES (Details) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DepositsOnLeaseThirdParties', window );">Deposits &#8211; third parties</a></td>
<td class="nump">$ 203<span></span>
</td>
<td class="nump">$ 105<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PrepaymentsThirdPartie', window );">Prepayments &#8211; third parties</a></td>
<td class="nump">563<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NoncurrentAsset', window );">Non-current assets</a></td>
<td class="nump">766<span></span>
</td>
<td class="nump">105<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DepositsOnLeaseThirdPartiesCurrent', window );">Deposits on lease &#8211; third parties</a></td>
<td class="nump">292<span></span>
</td>
<td class="nump">366<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PrepaymentsThirdParties', window );">Prepayments &#8211; third parties</a></td>
<td class="nump">36<span></span>
</td>
<td class="nump">3<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OtherReceivablesThirdParties', window );">Other receivables &#8211; third parties</a></td>
<td class="nump">36<span></span>
</td>
<td class="nump">7<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Other receivables &#8211; related parties (Note 17(c))</a></td>
<td class="nump">1,945<span></span>
</td>
<td class="nump">160<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalDepositsAndReceivables', window );">&#160;Total deposits and receivables</a></td>
<td class="nump">$ 2,309<span></span>
</td>
<td class="nump">$ 536<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DepositsOnLeaseThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DepositsOnLeaseThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DepositsOnLeaseThirdPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DepositsOnLeaseThirdPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_NoncurrentAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_NoncurrentAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OtherReceivablesThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OtherReceivablesThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_PrepaymentsThirdPartie">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_PrepaymentsThirdPartie</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_PrepaymentsThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_PrepaymentsThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TotalDepositsAndReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TotalDepositsAndReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current receivables due from related parties. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>106
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>INVENTORIES (Details) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_MerchandiseInventoriesTimepieces', window );">Merchandise inventories - timepieces</a></td>
<td class="nump">$ 23,020<span></span>
</td>
<td class="nump">$ 34,705<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_MerchandiseInventoriesTimepieces">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_MerchandiseInventoriesTimepieces</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>107
<FILENAME>R82.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>TRADE RECEIVABLES (Details) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis', window );">-&#160;&#160;Security related service and asset management income &#8211; related parties</a></td>
<td class="nump">$ 13,015<span></span>
</td>
<td class="nump">$ 4,100<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties', window );">-&#160;&#160;Security related service and asset management income &#8211; third parties</a></td>
<td class="nump">8,425<span></span>
</td>
<td class="nump">5,219<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TradingOfTimepiecesThirdPartie', window );">-&#160;&#160;Trading of timepieces &#8211; third parties</a></td>
<td class="nump">76,820<span></span>
</td>
<td class="nump">29,569<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherReceivables', window );">TRADE RECEIVABLES GROSS</a></td>
<td class="nump">98,260<span></span>
</td>
<td class="nump">38,888<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImpairmentAllowanceAsset', window );">Less: impairment allowance</a></td>
<td class="num">(33,660)<span></span>
</td>
<td class="num">(24,184)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Total trade receivables</a></td>
<td class="nump">$ 64,600<span></span>
</td>
<td class="nump">$ 14,704<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ImpairmentAllowanceAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ImpairmentAllowanceAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_SecurityRelatedServiceAndAssetManagementIncomeThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TradingOfTimepiecesThirdPartie">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TradingOfTimepiecesThirdPartie</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount receivable by the entity that it does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount due from customers for goods and services sold.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>108
<FILENAME>R83.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>TRADE RECEIVABLES (Details 1) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesBasedOnDue', window );">Current</a></td>
<td class="nump">$ 25,162<span></span>
</td>
<td class="nump">$ 12,149<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesOneToThreeMonths', window );">1 &#8211; 3 months</a></td>
<td class="nump">3,642<span></span>
</td>
<td class="nump">25,549<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesFourToSixMonths', window );">4 &#8211; 6 months</a></td>
<td class="nump">20,877<span></span>
</td>
<td class="nump">871<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesSevenToNineMonths', window );">7 &#8211; 9 months</a></td>
<td class="nump">12,187<span></span>
</td>
<td class="nump">301<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesTenToTweelveMonths', window );">10 &#8211; 12 months</a></td>
<td class="nump">36,392<span></span>
</td>
<td class="nump">18<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTradeReceivables', window );">&#160;&#160;Current trade receivables</a></td>
<td class="nump">98,260<span></span>
</td>
<td class="nump">38,888<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue', window );">Less: impairment allowance</a></td>
<td class="num">(33,660)<span></span>
</td>
<td class="num">(24,184)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalCurrentTradeReceivablesBasedOnDue', window );">Total</a></td>
<td class="nump">64,600<span></span>
</td>
<td class="nump">14,704<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_SecurityRelatedServiceAndAssetManagementRelatedPartiesMember', window );">Security Related Service And Asset Management Related Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesBasedOnDue', window );">Current</a></td>
<td class="nump">693<span></span>
</td>
<td class="nump">4,088<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesOneToThreeMonths', window );">1 &#8211; 3 months</a></td>
<td class="nump">2,292<span></span>
</td>
<td class="nump">3<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesFourToSixMonths', window );">4 &#8211; 6 months</a></td>
<td class="nump">3,177<span></span>
</td>
<td class="nump">3<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesSevenToNineMonths', window );">7 &#8211; 9 months</a></td>
<td class="nump">3,091<span></span>
</td>
<td class="nump">3<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesTenToTweelveMonths', window );">10 &#8211; 12 months</a></td>
<td class="nump">3,762<span></span>
</td>
<td class="nump">3<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTradeReceivables', window );">&#160;&#160;Current trade receivables</a></td>
<td class="nump">13,015<span></span>
</td>
<td class="nump">4,100<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue', window );">Less: impairment allowance</a></td>
<td class="num">(4,805)<span></span>
</td>
<td class="num">(12)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalCurrentTradeReceivablesBasedOnDue', window );">Total</a></td>
<td class="nump">8,210<span></span>
</td>
<td class="nump">4,088<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_SecurityRelatedServiceAndAssetManagementThirdPartiesMember', window );">Security Related Service And Asset Management Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesBasedOnDue', window );">Current</a></td>
<td class="nump">1,314<span></span>
</td>
<td class="nump">2,950<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesOneToThreeMonths', window );">1 &#8211; 3 months</a></td>
<td class="nump">1,350<span></span>
</td>
<td class="nump">1,206<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesFourToSixMonths', window );">4 &#8211; 6 months</a></td>
<td class="nump">1,350<span></span>
</td>
<td class="nump">868<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesSevenToNineMonths', window );">7 &#8211; 9 months</a></td>
<td class="nump">1,350<span></span>
</td>
<td class="nump">180<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesTenToTweelveMonths', window );">10 &#8211; 12 months</a></td>
<td class="nump">3,061<span></span>
</td>
<td class="nump">15<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTradeReceivables', window );">&#160;&#160;Current trade receivables</a></td>
<td class="nump">8,425<span></span>
</td>
<td class="nump">5,219<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue', window );">Less: impairment allowance</a></td>
<td class="num">(2,996)<span></span>
</td>
<td class="num">(2,148)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalCurrentTradeReceivablesBasedOnDue', window );">Total</a></td>
<td class="nump">5,429<span></span>
</td>
<td class="nump">3,071<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_TradingOfTimepiecesThirdPartiesMember', window );">Trading Of Timepieces Third Parties [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesBasedOnDue', window );">Current</a></td>
<td class="nump">23,155<span></span>
</td>
<td class="nump">5,111<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesOneToThreeMonths', window );">1 &#8211; 3 months</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">24,340<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesFourToSixMonths', window );">4 &#8211; 6 months</a></td>
<td class="nump">16,350<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesSevenToNineMonths', window );">7 &#8211; 9 months</a></td>
<td class="nump">7,746<span></span>
</td>
<td class="nump">118<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CurrentTradeReceivablesTenToTweelveMonths', window );">10 &#8211; 12 months</a></td>
<td class="nump">29,569<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTradeReceivables', window );">&#160;&#160;Current trade receivables</a></td>
<td class="nump">76,820<span></span>
</td>
<td class="nump">29,569<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue', window );">Less: impairment allowance</a></td>
<td class="num">(25,859)<span></span>
</td>
<td class="num">(22,024)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalCurrentTradeReceivablesBasedOnDue', window );">Total</a></td>
<td class="nump">$ 50,961<span></span>
</td>
<td class="nump">$ 7,545<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_CurrentTradeReceivablesBasedOnDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_CurrentTradeReceivablesBasedOnDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_CurrentTradeReceivablesFourToSixMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_CurrentTradeReceivablesFourToSixMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_CurrentTradeReceivablesOneToThreeMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_CurrentTradeReceivablesOneToThreeMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_CurrentTradeReceivablesSevenToNineMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_CurrentTradeReceivablesSevenToNineMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_CurrentTradeReceivablesTenToTweelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_CurrentTradeReceivablesTenToTweelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ImpairmentAllowanceTradeReceivablesBasedOnDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TotalCurrentTradeReceivablesBasedOnDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TotalCurrentTradeReceivablesBasedOnDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables. [Refer: Trade receivables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 68<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_SecurityRelatedServiceAndAssetManagementRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_SecurityRelatedServiceAndAssetManagementRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_SecurityRelatedServiceAndAssetManagementThirdPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_SecurityRelatedServiceAndAssetManagementThirdPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_TradingOfTimepiecesThirdPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_TradingOfTimepiecesThirdPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>109
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INVENTORIES (Details Narrative) - HKD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CostOfRevenues', window );">Cost of revenue</a></td>
<td class="nump">$ 44,453,000<span></span>
</td>
<td class="nump">$ 31,887,000<span></span>
</td>
<td class="nump">$ 12,493,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_CostOfRevenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_CostOfRevenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>110
<FILENAME>R85.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RELATED PARTY TRANSACTIONS AND BALANCES (Details)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountHoldingsLimitedMember', window );">Bluemount Holdings Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Nature of relationships</a></td>
<td class="text">Bluemount
        Group Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity', window );">Relationship with the Group</a></td>
<td class="text">Shareholder
        of the Company<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_EchoInternationalHoldingsGroupLimited1Member', window );">Echo International Holdings Group Limited 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Nature of relationships</a></td>
<td class="text">Echo
        International<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity', window );">Relationship with the Group</a></td>
<td class="text">Shareholder
        of the Company<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_YukCuisineLimitedMember', window );">Yuk Cuisine Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Nature of relationships</a></td>
<td class="text">Yuk
        Cuisine Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity', window );">Relationship with the Group</a></td>
<td class="text">Common
        director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_YukCuisineHongKongLimitedMember', window );">Yuk Cuisine Hong Kong Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Nature of relationships</a></td>
<td class="text">Yuk
        Cuisine (Hong Kong) Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity', window );">Relationship with the Group</a></td>
<td class="text">Common
        director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_EchoAsiaHongKongLimited1Member', window );">Echo Asia Hong Kong Limited 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Nature of relationships</a></td>
<td class="text">Echo
        Asia (Hong Kong) Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_EchoAsiaHongKongLimitedMember', window );">Echo Asia Hong Kong Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Nature of relationships</a></td>
<td class="text"> <span></span>
</td>
<td class="text">4,507<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity', window );">Relationship with the Group</a></td>
<td class="text">Common
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountFinancialHoldingsLimitedMember', window );">Bluemount Financial Holdings Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Nature of relationships</a></td>
<td class="text">Bluemount
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity', window );">Relationship with the Group</a></td>
<td class="text">Common
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountInvestmentFundSPCMember', window );">Bluemount Investment Fund S P C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Nature of relationships</a></td>
<td class="text">Bluemount
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity', window );">Relationship with the Group</a></td>
<td class="text">Common
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_MsChanWanShanSandraMember', window );">Ms Chan Wan Shan Sandra [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Nature of relationships</a></td>
<td class="text">Ms.
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity', window );">Relationship with the Group</a></td>
<td class="text">Director
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_MrPanJiyeMember', window );">Mr Pan Jiye [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Nature of relationships</a></td>
<td class="text">Mr.
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity', window );">Relationship with the Group</a></td>
<td class="text">Director
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember', window );">Global New Normal Anti Inflation Limited Partnership Fund S P C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Nature of relationships</a></td>
<td class="text">Global
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExplanationOfRelationshipsBetweenParentsAndEntity', window );">Relationship with the Group</a></td>
<td class="text">Investment
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the nature of the related party relationships. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2025-01-01<br> -Paragraph 18<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_18&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 230<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_230&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 230<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_230&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The explanation of the relationships between a parent and its subsidiaries. [Refer: Total for all subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2025-01-01<br> -Paragraph 13<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_13&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 226<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_226&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 226<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_226&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountHoldingsLimitedMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_EchoInternationalHoldingsGroupLimited1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_YukCuisineLimitedMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_YukCuisineHongKongLimitedMember</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_EchoAsiaHongKongLimited1Member</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember</td>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>RELATED PARTY TRANSACTIONS AND BALANCES (Details1)<br></strong></div></th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
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<th class="th">
<div>Mar. 31, 2025 </div>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 3,204<span></span>
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<td class="nump">$ 3,407<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AmountDueToDirector', window );">Amount due to a director</a></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AmountDueToDirector</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_MsChanWanShanSandraMember</td>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>112
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RELATED PARTY TRANSACTIONS AND BALANCES (Details 2)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Echo Asia (Hong Kong) Limited</a></td>
<td class="text"> <span></span>
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<td class="text"> <span></span>
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<td class="text">348<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfCounterparty', window );">Transaction nature</a></td>
<td class="text">Interest
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountInvestmentFundSPC1CyberInvestmentFundSPMember', window );">Bluemount Investment Fund S P C 1 Cyber Investment Fund S P [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Echo Asia (Hong Kong) Limited</a></td>
<td class="text">26<span></span>
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<td class="text">12<span></span>
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<td class="text">7<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountFund1BluemountInvestmentFundSPMember', window );">Bluemount Fund 1 Bluemount Investment Fund S P [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Echo Asia (Hong Kong) Limited</a></td>
<td class="text">128<span></span>
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<td class="text">245<span></span>
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<td class="text">429<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TransactionsOfRelatedParties', window );">Name of related parties</a></td>
<td class="text">Bluemount
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember', window );">Bluemount Investment Fund S P C 1 Bluemount Investment Fund S P [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfCounterparty', window );">Transaction nature</a></td>
<td class="text">Asset
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountFund1GlobalStrategyFundSPMember', window );">Bluemount Fund 1 Global Strategy Fund S P [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Echo Asia (Hong Kong) Limited</a></td>
<td class="text">9,124<span></span>
</td>
<td class="text">3,979<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TransactionsOfRelatedParties', window );">Name of related parties</a></td>
<td class="text">Bluemount
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountFundGlobalStrategyFundSPMember', window );">Bluemount Fund Global Strategy Fund S P [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfCounterparty', window );">Transaction nature</a></td>
<td class="text">Asset
        management fee<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member', window );">Global New Normal Anti Inflation Limited Partnership Fund S P C 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Echo Asia (Hong Kong) Limited</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">330<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TransactionsOfRelatedParties', window );">Name of related parties</a></td>
<td class="text">Global
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</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfCounterparty', window );">Transaction nature</a></td>
<td class="text">Asset
        management fee<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_EchoAsiaHongKongLimitedMember', window );">Echo Asia Hong Kong Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Echo Asia (Hong Kong) Limited</a></td>
<td class="text"> <span></span>
</td>
<td class="text">4,507<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TransactionsOfRelatedParties', window );">Name of related parties</a></td>
<td class="text">Echo
        Asia (Hong Kong) Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfCounterparty', window );">Transaction nature</a></td>
<td class="text">Purchases
        of timepieces<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_EchoAsiasHongKongLimitedMember', window );">Echo Asias Hong Kong Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship', window );">Echo Asia (Hong Kong) Limited</a></td>
<td class="text">4,507<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TransactionsOfRelatedParties', window );">Name of related parties</a></td>
<td class="text">Echo
        Asia (Hong Kong) Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfCounterparty', window );">Transaction nature</a></td>
<td class="text">Cost
        of revenue<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TransactionsOfRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TransactionsOfRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfNatureOfCounterparty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the nature of the party to a transaction other than the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expired 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph IG23<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_IG23_b&amp;doctype=Implementation%20Guidance&amp;book=b<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expired 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 36<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_36_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfNatureOfCounterparty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the nature of the related party relationships. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2025-01-01<br> -Paragraph 18<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_18&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 230<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_230&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 230<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_230&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfNatureOfRelatedPartyRelationship</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CounterpartiesAxis=CIK0002027815_EchoInternationalHoldingsGroupLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_EchoInternationalHoldingsGroupLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountInvestmentFundSPC1CyberInvestmentFundSPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountInvestmentFundSPC1CyberInvestmentFundSPMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountFund1BluemountInvestmentFundSPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountFund1BluemountInvestmentFundSPMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountFund1GlobalStrategyFundSPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountFund1GlobalStrategyFundSPMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountFundGlobalStrategyFundSPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountFundGlobalStrategyFundSPMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member</td>
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<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_EchoAsiaHongKongLimitedMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CounterpartiesAxis=CIK0002027815_EchoAsiasHongKongLimitedMember</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<TYPE>XML
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>TRADE RECEIVABLES (Details Narrative) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TradeReceivablesBalance', window );">Trade receivables balance</a></td>
<td class="nump">$ 73,098,000<span></span>
</td>
<td class="nump">$ 26,739,000<span></span>
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<div style="display: none;">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TradeReceivablesBalance</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td>xbrli:stringItemType</td>
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<td>duration</td>
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</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>114
<FILENAME>R89.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RELATED PARTY TRANSACTIONS AND BALANCES (Details 3)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountInvestmentFundSpMember', window );">Bluemount Investment Fund Sp [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NatureOfRelatedPartyRelationship', window );">Yuk Cuisine (Hong Kong) Limited</a></td>
<td class="text">122<span></span>
</td>
<td class="text">109<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NameOfRelatedParties', window );">Name of related parties</a></td>
<td class="text">Bluemount
        Investment Fund SP<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_BalanceNature', window );">Balance nature</a></td>
<td class="text">Trade
        receivables<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_CyberInvestmentFundSpMember', window );">Cyber Investment Fund Sp [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NatureOfRelatedPartyRelationship', window );">Yuk Cuisine (Hong Kong) Limited</a></td>
<td class="text">54<span></span>
</td>
<td class="text">12<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NameOfRelatedParties', window );">Name of related parties</a></td>
<td class="text">Cyber
        Investment Fund SP<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_BalanceNature', window );">Balance nature</a></td>
<td class="text">Trade
        receivables<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_GlobalStrategyFundSpMember', window );">Global Strategy Fund Sp [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NatureOfRelatedPartyRelationship', window );">Yuk Cuisine (Hong Kong) Limited</a></td>
<td class="text">8,045<span></span>
</td>
<td class="text">3,979<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NameOfRelatedParties', window );">Name of related parties</a></td>
<td class="text">Global
        Strategy Fund SP<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_BalanceNature', window );">Balance nature</a></td>
<td class="text">Trade
        receivables<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountGroupLimitedMember', window );">Bluemount Group Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NatureOfRelatedPartyRelationship', window );">Yuk Cuisine (Hong Kong) Limited</a></td>
<td class="text"> <span></span>
</td>
<td class="text">26<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NameOfRelatedParties', window );">Name of related parties</a></td>
<td class="text">Bluemount
        Group Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_BalanceNature', window );">Balance nature</a></td>
<td class="text">Other
        receivables<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountInvestmentFundSPCMember', window );">Bluemount Investment Fund S P C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NatureOfRelatedPartyRelationship', window );">Yuk Cuisine (Hong Kong) Limited</a></td>
<td class="text">242<span></span>
</td>
<td class="text">133<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NameOfRelatedParties', window );">Name of related parties</a></td>
<td class="text">Bluemount
        Investment Fund SPC<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_BalanceNature', window );">Balance nature</a></td>
<td class="text">Other
        receivables<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_BluemountFinancialHoldingsLimitedMember', window );">Bluemount Financial Holdings Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NatureOfRelatedPartyRelationship', window );">Yuk Cuisine (Hong Kong) Limited</a></td>
<td class="text"> <span></span>
</td>
<td class="text">1<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NameOfRelatedParties', window );">Name of related parties</a></td>
<td class="text">Bluemount
        Financial Holdings Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_BalanceNature', window );">Balance nature</a></td>
<td class="text">Other
        receivables<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CounterpartiesAxis=CIK0002027815_EchoAsiaHongKongLimitedMember', window );">Echo Asia Hong Kong Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NatureOfRelatedPartyRelationship', window );">Yuk Cuisine (Hong Kong) Limited</a></td>
<td class="text">335<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NameOfRelatedParties', window );">Name of related parties</a></td>
<td class="text">Echo
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</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_BalanceNature', window );">Balance nature</a></td>
<td class="text">Other
        receivables<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NatureOfRelatedPartyRelationship', window );">Yuk Cuisine (Hong Kong) Limited</a></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RELATED PARTY TRANSACTIONS AND BALANCES (Details 4)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=CIK0002027815_BluemountFinancialGroupLimitedMember', window );">Bluemount Financial Group Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInformationLineItems', window );"><strong>Entity Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PlaceOfIncorporationCountry', window );">Place of incorporation</a></td>
<td class="text">Hong
        Kong<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Voting power held</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=CIK0002027815_BluemountLimitedGroupLimitedMember', window );">Bluemount Limited Group Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInformationLineItems', window );"><strong>Entity Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IssuedAndFullyPaidShareCapital', window );">Issued and fully paid share capital</a></td>
<td class="text">Ordinary
        HK$23,010,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PrincipalActivitiesInSubsidiaries', window );">Principal activities in subsidiaries</a></td>
<td class="text">Investment
        holding<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=CIK0002027815_BluemountSecuritiesLimitedMember', window );">Bluemount Securities Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInformationLineItems', window );"><strong>Entity Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PlaceOfIncorporationCountry', window );">Place of incorporation</a></td>
<td class="text">Hong
        Kong<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IssuedAndFullyPaidShareCapital', window );">Issued and fully paid share capital</a></td>
<td class="text">Ordinary
        HK$18,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Voting power held</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PrincipalActivitiesInSubsidiaries', window );">Principal activities in subsidiaries</a></td>
<td class="text">Financial
        and brokerage services<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=CIK0002027815_BluemountAssetManagementLimitedMember', window );">Bluemount Asset Management Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInformationLineItems', window );"><strong>Entity Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IssuedAndFullyPaidShareCapital', window );">Issued and fully paid share capital</a></td>
<td class="text">Ordinary
        HK$5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Voting power held</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PrincipalActivitiesInSubsidiaries', window );">Principal activities in subsidiaries</a></td>
<td class="text">Wealth
        and asset management services<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=CIK0002027815_BluemountCapitalLimitedMember', window );">Bluemount Capital Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInformationLineItems', window );"><strong>Entity Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IssuedAndFullyPaidShareCapital', window );">Issued and fully paid share capital</a></td>
<td class="text">Ordinary
        HK$10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Voting power held</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PrincipalActivitiesInSubsidiaries', window );">Principal activities in subsidiaries</a></td>
<td class="text">Advisory
        services<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LegalEntityAxis=CIK0002027815_BluemountCommoditiesLimitedMember', window );">Bluemount Commodities Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInformationLineItems', window );"><strong>Entity Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PlaceOfIncorporationCountry', window );">Place of incorporation</a></td>
<td class="text">Hong
        Kong<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IssuedAndFullyPaidShareCapital', window );">Issued and fully paid share capital</a></td>
<td class="text">Ordinary
        HK$100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInAssociate', window );">Voting power held</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PrincipalActivitiesInSubsidiaries', window );">Principal activities in subsidiaries</a></td>
<td class="text">Trading
        of timepieces and advisory services<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IssuedAndFullyPaidShareCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IssuedAndFullyPaidShareCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_PlaceOfIncorporationCountry">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_PlaceOfIncorporationCountry</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_PrincipalActivitiesInSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_PrincipalActivitiesInSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInAssociate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in an associate attributable to the entity. [Refer: Total for all associates [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2025-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2025-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInAssociate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=CIK0002027815_BluemountFinancialGroupLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=CIK0002027815_BluemountFinancialGroupLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=CIK0002027815_BluemountLimitedGroupLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=CIK0002027815_BluemountLimitedGroupLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=CIK0002027815_BluemountSecuritiesLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=CIK0002027815_BluemountSecuritiesLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=CIK0002027815_BluemountAssetManagementLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=CIK0002027815_BluemountAssetManagementLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=CIK0002027815_BluemountCapitalLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=CIK0002027815_BluemountCapitalLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LegalEntityAxis=CIK0002027815_BluemountCommoditiesLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LegalEntityAxis=CIK0002027815_BluemountCommoditiesLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>116
<FILENAME>R91.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>TRADE PAYABLES (Details) - Trade Payable [Member] - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CashClientsThirdParties', window );">- Cash clients &#8211; third parties</a></td>
<td class="nump">$ 1,208<span></span>
</td>
<td class="nump">$ 53,860<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_MarginClientsThirdParties', window );">- Margin clients &#8211; third parties</a></td>
<td class="nump">621<span></span>
</td>
<td class="nump">643<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OthersThirdParties', window );">- Others &#8211; third parties</a></td>
<td class="nump">29<span></span>
</td>
<td class="nump">26<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TradePayablesArisingFromConsultancyServicesThirdParties', window );">Trade payables arising from consultancy services &#8211; third parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,300<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TradePayables', window );">&#160;Trade payables</a></td>
<td class="nump">$ 1,858<span></span>
</td>
<td class="nump">$ 55,829<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_CashClientsThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_CashClientsThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_MarginClientsThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_MarginClientsThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OthersThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OthersThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TradePayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TradePayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TradePayablesArisingFromConsultancyServicesThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TradePayablesArisingFromConsultancyServicesThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AssetsAndLiabilitiesAxis=CIK0002027815_TradePayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AssetsAndLiabilitiesAxis=CIK0002027815_TradePayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>117
<FILENAME>R92.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>OTHER PAYABLES AND ACCRUALS (Details) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OtherPayablesToRelatedPartiesNote16c', window );">Other payables to related parties (Note 17(c))</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,756<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OtherPayablesToThirdParties', window );">Other payables to third parties</a></td>
<td class="nump">2,090<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AccruedOperatingExpenses', window );">Accrued operating expenses</a></td>
<td class="nump">31<span></span>
</td>
<td class="nump">1,322<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OtherPayablesAndAccuruals', window );">Other payables and accuruals</a></td>
<td class="nump">$ 2,121<span></span>
</td>
<td class="nump">$ 3,078<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AccruedOperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AccruedOperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OtherPayablesAndAccuruals">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OtherPayablesAndAccuruals</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OtherPayablesToRelatedPartiesNote16c">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OtherPayablesToRelatedPartiesNote16c</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OtherPayablesToThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OtherPayablesToThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
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<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>LOAN FROM A FORMER RELATED COMPANY (Details) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LoanFromFormerRelatedCompany1', window );">Loan from a former related company1</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 150<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_LoanFromFormerRelatedCompany1">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_LoanFromFormerRelatedCompany1</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
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<link rel="stylesheet" type="text/css" href="include/report.css">
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>RELATED PARTY TRANSACTIONS AND BALANCES (Details Narrative)<br></strong></div></th>
<th class="th">
<div>Apr. 19, 2023 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_MonthlyFee', window );">Monthly fee</a></td>
<td class="nump">$ 30,000<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_MonthlyFee</td>
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<td>instant</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SHARE CAPITAL (Details Narrative) - HKD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>May 21, 2025</div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Jul. 11, 2025</div></th>
<th class="th"><div>Jul. 10, 2025</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Feb. 25, 2025</div></th>
<th class="th"><div>May 14, 2024</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Jan. 16, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DividendsPaidOrdinaryShares', window );">Divided shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 50,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TransferredShares', window );">transferred Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,127,505<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,375,000<span></span>
</td>
<td class="nump">206,250<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ShareholdersDescription', window );">Shareholders description</a></td>
<td class="text">On
May 21, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company
with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B
Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares;
Yes & Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings
Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited
proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753
Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares
and 612,500 Class B Ordinary Shares.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PublicOfferingPrice', window );">Public offering price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4.00<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfOrdinarySharesAxis=CIK0002027815_ClassAOrdinarySharesMember', window );">Class A Ordinary Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinarySharesIssued', window );">Ordinary shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">23,010,299<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinarySharesOutstanding', window );">Ordinary shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">23,010,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfOrdinarySharesAxis=CIK0002027815_ClassBOrdinarySharesMember', window );">Class B Ordinary Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ParValuePerShares', window );">Ordinary par share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinarySharesMember', window );">Class A Ordinary Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Authorized share capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinaryShareParValue', window );">Ordinary par value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinarySharesMember', window );">Class B Ordinary Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinaryShareParValue', window );">Ordinary par value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinarySharesIssued', window );">Ordinary shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">450,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassOneOrdinarySharesMember', window );">Class One Ordinary Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinaryShareParValue', window );">Ordinary par value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinaryMember', window );">Class B Ordinary [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinaryShareParValue', window );">Ordinary par value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,014,999<span></span>
</td>
<td class="nump">1,375,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_PurchaseAdditionalSharesIssued', window );">Purchase additional Shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">140,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinaryMember', window );">Class A Ordinary [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OrdinaryShareParValue', window );">Ordinary par value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.0001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,505,148<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OrdinaryShareParValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OrdinaryShareParValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OrdinarySharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OrdinarySharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OrdinarySharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OrdinarySharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ParValuePerShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ParValuePerShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_PublicOfferingPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_PublicOfferingPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_PurchaseAdditionalSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_PurchaseAdditionalSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ShareholdersDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ShareholdersDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TransferredShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TransferredShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaidOrdinaryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 34<br> -IssueDate 2025-01-01<br> -Paragraph 16A<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=34&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_16A_f&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 246<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_246_f&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 246<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_246_f&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaidOrdinaryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfOrdinarySharesAxis=CIK0002027815_ClassAOrdinarySharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfOrdinarySharesAxis=CIK0002027815_ClassAOrdinarySharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfOrdinarySharesAxis=CIK0002027815_ClassBOrdinarySharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfOrdinarySharesAxis=CIK0002027815_ClassBOrdinarySharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinarySharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinarySharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinarySharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinarySharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassOneOrdinarySharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassOneOrdinarySharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassBOrdinaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=CIK0002027815_ClassAOrdinaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>121
<FILENAME>R96.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>DISPOSAL OF A SUBSIDIARY (Details) - Disposal Subsidiary [Member]<br></strong></div></th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivables', window );">Deposits and other receivables</a></td>
<td class="nump">$ 99<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReceivablesDueFromAssociates', window );">Amount due from a director</a></td>
<td class="nump">237<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TaxPayables', window );">Tax payables</a></td>
<td class="num">(7,816)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayables', window );">Trade payables</a></td>
<td class="num">(1,300)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPayables', window );">Other payables and accruals</a></td>
<td class="num">(899)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LoanFromFormerRelatedCompany', window );">Loan from a former related company</a></td>
<td class="num">(150)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NetLiabilitiesDisposed', window );">Net liabilities disposed</a></td>
<td class="num">(9,829)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ConsiderationReceived', window );">Consideration received</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NetLiabilitiesDisposedSubsidiary', window );">Net liabilities disposed</a></td>
<td class="num">(9,829)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LossOnDisposalOfSubsidiary', window );">Loss on disposal of a subsidiary</a></td>
<td class="num">$ (9,829)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ConsiderationReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ConsiderationReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_LoanFromFormerRelatedCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_LoanFromFormerRelatedCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_LossOnDisposalOfSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_LossOnDisposalOfSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_NetLiabilitiesDisposed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_NetLiabilitiesDisposed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_NetLiabilitiesDisposedSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_NetLiabilitiesDisposedSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TaxPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TaxPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amounts payable that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReceivablesDueFromAssociates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of receivables due from associates. [Refer: Total for all associates [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReceivablesDueFromAssociates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of trade payables and other payables. [Refer: Trade payables; Other payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 54<br> -Subparagraph h<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_54_h&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_DisposalSubsidiaryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=CIK0002027815_DisposalSubsidiaryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>LEASE LIABILITIES (Details) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLeaseLiabilities', window );">As of April 1</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 843<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_InterestExpenses', window );">Interest expenses</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">18<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LeasePayment', window );">Lease payment</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(861)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LeaseLiabilities', window );">As of March 31</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LeaseLiabilitiesAbstract', window );"><strong>Lease Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLeaseLiabilities', window );">Current portion</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract', window );"><strong>Maturity analysis</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LessThanOneYear', window );">Less than one year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UndiscountedFinanceLeasePaymentsToBeReceived', window );">Total undiscounted lease liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AmountRepresentingImplicitInterest', window );">Amount representing implicit interest</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LeaseObligation', window );">Lease obligation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AmountRepresentingImplicitInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AmountRepresentingImplicitInterest</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_InterestExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_LeaseObligation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_LeaseObligation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_LeasePayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_LeasePayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_LessThanOneYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_LessThanOneYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 47<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 47<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LeaseLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LeaseLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 47<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_UndiscountedFinanceLeasePaymentsToBeReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2025-01-01<br> -Paragraph 94<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_94&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 122<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_122_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 122<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_122_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_UndiscountedFinanceLeasePaymentsToBeReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>LEASE LIABILITIES (Details Narrative) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Notes and other explanatory information [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ShorttermLeaseExpenses', window );">short-term lease expenses</a></td>
<td class="nump">$ 1,122,000<span></span>
</td>
<td class="nump">$ 169,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_InterestExpensesInFinanceCost', window );">Interest expenses in finance cost</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 18,000<span></span>
</td>
<td class="nump">$ 68,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_InterestExpensesInFinanceCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_InterestExpensesInFinanceCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ShorttermLeaseExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ShorttermLeaseExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>124
<FILENAME>R99.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>REGULATORY REQUIREMENTS (Details) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CapitalRequirementsAxis=CIK0002027815_BluemountSecuritiesLimitedMember', window );">Bluemount Securities Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_MinimumRegulatoryCapitalRequirements', window );">Minimum regulatory capital requirements</a></td>
<td class="nump">$ 3,000<span></span>
</td>
<td class="nump">$ 3,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CapitalLevelMaintainEd', window );">Capital level maintain ed</a></td>
<td class="nump">5,160<span></span>
</td>
<td class="nump">4,532<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CapitalRequirementsAxis=CIK0002027815_BluemountAssetManagementLimitedMember', window );">Bluemount Asset Management Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_MinimumRegulatoryCapitalRequirements', window );">Minimum regulatory capital requirements</a></td>
<td class="nump">100<span></span>
</td>
<td class="nump">100<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CapitalLevelMaintainEd', window );">Capital level maintain ed</a></td>
<td class="nump">$ 258<span></span>
</td>
<td class="nump">$ 611<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_CapitalLevelMaintainEd">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_CapitalLevelMaintainEd</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_MinimumRegulatoryCapitalRequirements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_MinimumRegulatoryCapitalRequirements</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CapitalRequirementsAxis=CIK0002027815_BluemountSecuritiesLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CapitalRequirementsAxis=CIK0002027815_BluemountSecuritiesLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CapitalRequirementsAxis=CIK0002027815_BluemountAssetManagementLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CapitalRequirementsAxis=CIK0002027815_BluemountAssetManagementLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>125
<FILENAME>R100.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>FINANCIAL INSTRUMENTS (Details)<br></strong></div></th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2025 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AmortisedCostAbstract', window );"><strong>Amortized cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Trade receivables - net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 64,600<span></span>
</td>
<td class="nump">$ 14,704<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherReceivables', window );">Deposit and other receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">98,260<span></span>
</td>
<td class="nump">38,888<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AmountDueToDirector', window );">Amount due to a director</a></td>
<td class="nump">$ 412<span></span>
</td>
<td class="nump">3,204<span></span>
</td>
<td class="nump">3,407<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=CIK0002027815_CategoriesOfFinancialInstrumentsMember', window );">Categories Of Financial Instruments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AmortisedCostAbstract', window );"><strong>Amortized cost</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Trade receivables - net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">64,600<span></span>
</td>
<td class="nump">14,704<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherReceivables', window );">Deposit and other receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,476<span></span>
</td>
<td class="nump">638<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_BankBalanceClientAccounts', window );">Bank balance &#8211; client accounts</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">965<span></span>
</td>
<td class="nump">54,503<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_BankBalancesAndCash', window );">Bank balances and cash</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,360<span></span>
</td>
<td class="nump">6,084<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Financial assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,401<span></span>
</td>
<td class="nump">75,929<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayables', window );">Trade payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,858<span></span>
</td>
<td class="nump">55,829<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPayables', window );">Other payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,090<span></span>
</td>
<td class="nump">1,756<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AmountDueToDirector', window );">Amount due to a director</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,204<span></span>
</td>
<td class="nump">3,407<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LoanFromFormerRelatedCompany', window );">Loan from a former related company</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">150<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Financial liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,152<span></span>
</td>
<td class="nump">$ 61,142<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AmortisedCostAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AmortisedCostAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AmountDueToDirector">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AmountDueToDirector</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_BankBalanceClientAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_BankBalanceClientAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_BankBalancesAndCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_BankBalancesAndCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_LoanFromFormerRelatedCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_LoanFromFormerRelatedCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose the entity&#8217;s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 25<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 35H<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 35M<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_35M&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 35N<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_35N&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 35I<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_35I&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 71<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_71&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 70<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_70&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 70<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_70&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 71<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_71&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity&#8217;s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity&#8217;s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 25<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amounts payable that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount receivable by the entity that it does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of trade payables and other payables. [Refer: Trade payables; Other payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayables</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount due from customers for goods and services sold.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=CIK0002027815_CategoriesOfFinancialInstrumentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=CIK0002027815_CategoriesOfFinancialInstrumentsMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
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<tr>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FINANCIAL INSTRUMENTS (Details 1)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Mar. 31, 2026</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAcquiredReceivablesAxis=CIK0002027815_PerformingMember', window );">Performing [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_Definitions', window );">Definition</a></td>
<td class="text">Low
        risk of default and strong capacity to repay<span></span>
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</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LossProvision', window );">Loss provision</a></td>
<td class="text">12m
        ECL<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAcquiredReceivablesAxis=CIK0002027815_NonPerformingMember', window );">Non Performing [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_Definitions', window );">Definition</a></td>
<td class="text">Significant
        increase in credit risk<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LossProvision', window );">Loss provision</a></td>
<td class="text">Lifetime
        ECL<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_Definitions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_Definitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_LossProvision">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_LossProvision</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAcquiredReceivablesAxis=CIK0002027815_PerformingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAcquiredReceivablesAxis=CIK0002027815_PerformingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAcquiredReceivablesAxis=CIK0002027815_NonPerformingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAcquiredReceivablesAxis=CIK0002027815_NonPerformingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>127
<FILENAME>R102.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>FINANCIAL INSTRUMENTS (Details 2) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Trade receivables</a></td>
<td class="nump">$ 64,600<span></span>
</td>
<td class="nump">$ 14,704<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=CIK0002027815_ContractsWithCustomersMember', window );">Contracts With Customers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Trade receivables</a></td>
<td class="nump">$ 33,660<span></span>
</td>
<td class="nump">$ 24,184<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount due from customers for goods and services sold.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=CIK0002027815_ContractsWithCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=CIK0002027815_ContractsWithCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>128
<FILENAME>R103.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>FINANCIAL INSTRUMENTS (Details 3) - HKD ($)<br></strong></div></th>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NonPerformingCreditRisk', window );">Non performing credit risk net</a></td>
<td class="nump">$ 64,600<span></span>
</td>
<td class="nump">$ 14,704<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_GrossCarryingAmountMember', window );">Gross carrying amount [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NonPerformingCreditRisk', window );">Non performing credit risk net</a></td>
<td class="nump">98,260<span></span>
</td>
<td class="nump">38,888<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_AllowanceForCreditLossesMember', window );">Allowance for credit losses [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NonPerformingCreditRisk', window );">Non performing credit risk net</a></td>
<td class="num">$ (33,660)<span></span>
</td>
<td class="num">$ (24,184)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_NonPerformingCreditRisk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_NonPerformingCreditRisk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_GrossCarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_AllowanceForCreditLossesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_AllowanceForCreditLossesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>129
<FILENAME>R104.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FINANCIAL INSTRUMENTS (Details 4) - HKD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=CIK0002027815_NonPerformingMember', window );">Non Performing [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AllowanceTradeReceivables', window );">At March 31, 2025</a></td>
<td class="nump">$ 24,184<span></span>
</td>
<td class="nump">$ 28,698<span></span>
</td>
<td class="nump">$ 27,835<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AllowanceIncreaseInLossAllowance', window );">Increase in loss allowance</a></td>
<td class="nump">9,491<span></span>
</td>
<td class="nump">330<span></span>
</td>
<td class="nump">863<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AllowanceWriteoffs', window );">Write-offs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,844)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisposalOfSubsidiary', window );">Disposal of a subsidiary</a></td>
<td class="num">(15)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AllowanceTradeReceivables', window );">At March 31, 2026</a></td>
<td class="nump">33,660<span></span>
</td>
<td class="nump">24,184<span></span>
</td>
<td class="nump">28,698<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=CIK0002027815_TotalMember', window );">Total [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AllowanceTradeReceivables', window );">At March 31, 2025</a></td>
<td class="nump">24,184<span></span>
</td>
<td class="nump">28,698<span></span>
</td>
<td class="nump">27,835<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AllowanceIncreaseInLossAllowance', window );">Increase in loss allowance</a></td>
<td class="nump">9,491<span></span>
</td>
<td class="nump">330<span></span>
</td>
<td class="nump">863<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AllowanceWriteoffs', window );">Write-offs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,844)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisposalOfSubsidiary', window );">Disposal of a subsidiary</a></td>
<td class="num">(15)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AllowanceTradeReceivables', window );">At March 31, 2026</a></td>
<td class="nump">$ 33,660<span></span>
</td>
<td class="nump">$ 24,184<span></span>
</td>
<td class="nump">$ 28,698<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AllowanceIncreaseInLossAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AllowanceIncreaseInLossAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AllowanceTradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AllowanceTradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AllowanceWriteoffs">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AllowanceWriteoffs</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_DisposalOfSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_DisposalOfSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=CIK0002027815_NonPerformingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=CIK0002027815_NonPerformingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=CIK0002027815_TotalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=CIK0002027815_TotalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>130
<FILENAME>R105.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FINANCIAL INSTRUMENTS (Details 5) - HKD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ConcentrationsOfRiskAxis=CIK0002027815_RevenueMember', window );">Revenue [Member] | Customer A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ConcentrationOfCreditRiskPercentage', window );">Concentration of credit risk percentage</a></td>
<td class="nump">76.00%<span></span>
</td>
<td class="nump">61.00%<span></span>
</td>
<td class="nump">4000.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ConcentrationOfCreditRisk', window );">Concentration of credit risk</a></td>
<td class="nump">$ 47,251<span></span>
</td>
<td class="nump">$ 32,581<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ConcentrationsOfRiskAxis=CIK0002027815_RevenueMember', window );">Revenue [Member] | Customer B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ConcentrationOfCreditRiskPercentage', window );">Concentration of credit risk percentage</a></td>
<td class="nump">15.00%<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ConcentrationOfCreditRisk', window );">Concentration of credit risk</a></td>
<td class="nump">$ 9,124<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ConcentrationsOfRiskAxis=CIK0002027815_TradeReceivablessMember', window );">Trade Receivabless [Member] | Customer A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ConcentrationOfCreditRiskPercentage', window );">Concentration of credit risk percentage</a></td>
<td class="nump">79.00%<span></span>
</td>
<td class="nump">51.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ConcentrationOfCreditRisk', window );">Concentration of credit risk</a></td>
<td class="nump">$ 50,961<span></span>
</td>
<td class="nump">$ 7,545<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ConcentrationsOfRiskAxis=CIK0002027815_TradeReceivablessMember', window );">Trade Receivabless [Member] | Customer B [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ConcentrationOfCreditRiskPercentage', window );">Concentration of credit risk percentage</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ConcentrationOfCreditRisk', window );">Concentration of credit risk</a></td>
<td class="nump">$ 8,045<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ConcentrationsOfRiskAxis=CIK0002027815_TradeReceivablessMember', window );">Trade Receivabless [Member] | Customer C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ConcentrationOfCreditRiskPercentage', window );">Concentration of credit risk percentage</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">27.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ConcentrationOfCreditRisk', window );">Concentration of credit risk</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,979<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ConcentrationOfCreditRisk</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</td>
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<tr>
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<td>debit</td>
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<tr>
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<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ConcentrationOfCreditRiskPercentage">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ConcentrationOfCreditRiskPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ConcentrationsOfRiskAxis=CIK0002027815_RevenueMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ConcentrationsOfRiskAxis=CIK0002027815_RevenueMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RiskExposuresAxis=CIK0002027815_CustomerAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RiskExposuresAxis=CIK0002027815_CustomerAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RiskExposuresAxis=CIK0002027815_CustomerBMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RiskExposuresAxis=CIK0002027815_CustomerBMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ConcentrationsOfRiskAxis=CIK0002027815_TradeReceivablessMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ConcentrationsOfRiskAxis=CIK0002027815_TradeReceivablessMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RiskExposuresAxis=CIK0002027815_CustomerCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RiskExposuresAxis=CIK0002027815_CustomerCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
</html>
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<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>FINANCIAL INSTRUMENTS (Details 6)<br></strong></div></th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2025 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Total trade receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 64,600<span></span>
</td>
<td class="nump">$ 14,704<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AmountDueToDirector', window );">Amount due to a director</a></td>
<td class="nump">$ 412<span></span>
</td>
<td class="nump">3,204<span></span>
</td>
<td class="nump">3,407<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=CIK0002027815_LessThenoneYearMember', window );">Less Thenone Year [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Total trade receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">55,829<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPayables', window );">Other payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,090<span></span>
</td>
<td class="nump">1,756<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AmountDueToDirector', window );">Amount due to a director</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,204<span></span>
</td>
<td class="nump">3,407<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LoanFromFormerRelatedCompany', window );">Loan from a former related company</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">150<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">financial Assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">61,142<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TradePayables', window );">Trade payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,858<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">financial liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,152<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=CIK0002027815_TotalUNdiscountedCashflowMember', window );">Total U Ndiscounted Cashflow [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Total trade receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">55,829<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPayables', window );">Other payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,090<span></span>
</td>
<td class="nump">1,756<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AmountDueToDirector', window );">Amount due to a director</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,204<span></span>
</td>
<td class="nump">3,407<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LoanFromFormerRelatedCompany', window );">Loan from a former related company</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">150<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">financial Assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">61,142<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TradePayables', window );">Trade payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,858<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">financial liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,152<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=CIK0002027815_CarryingAmountsMember', window );">Carrying Amounts [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Total trade receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">55,829<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherPayables', window );">Other payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,090<span></span>
</td>
<td class="nump">1,756<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AmountDueToDirector', window );">Amount due to a director</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,204<span></span>
</td>
<td class="nump">3,407<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LoanFromFormerRelatedCompany', window );">Loan from a former related company</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">150<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">financial Assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 61,142<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TradePayables', window );">Trade payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,858<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">financial liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,152<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AmountDueToDirector">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AmountDueToDirector</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_LoanFromFormerRelatedCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_LoanFromFormerRelatedCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TradePayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TradePayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose the entity&#8217;s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 25<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 35H<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 35M<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_35M&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 35N<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_35N&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 35I<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_35I&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 71<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_71&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 70<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_70&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 70<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_70&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph 71<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_71&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity&#8217;s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity&#8217;s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2025-01-01<br> -Paragraph 25<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amounts payable that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount due from customers for goods and services sold.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2027-01-01<br> -Name IFRS<br> -Number 19<br> -IssueDate 2025-01-01<br> -Paragraph B9<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=19&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B9_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=CIK0002027815_LessThenoneYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=CIK0002027815_LessThenoneYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=CIK0002027815_TotalUNdiscountedCashflowMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=CIK0002027815_TotalUNdiscountedCashflowMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=CIK0002027815_CarryingAmountsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=CIK0002027815_CarryingAmountsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>132
<FILENAME>R107.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FINANCIAL INSTRUMENTS (Details Narrative) - HKD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2026</div></th>
<th class="th"><div>Mar. 31, 2025</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ImpairmentLoss', window );">Impairment loss</a></td>
<td class="nump">$ 794,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAcquiredReceivablesAxis=CIK0002027815_MarginClientsMember', window );">Margin Clients [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_NetImpairmentLoss', window );">net impairment loss</a></td>
<td class="nump">$ 9,491,000<span></span>
</td>
<td class="nump">$ 330,000<span></span>
</td>
<td class="nump">$ 863,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_WriteoffOfLossAllowance', window );">Write-off of the loss allowance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,844,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_NetImpairmentLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_NetImpairmentLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_WriteoffOfLossAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_WriteoffOfLossAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ImpairmentLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2025-01-01<br> -Paragraph 130<br> -Subparagraph d<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_130_d_ii&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2025-01-01<br> -Paragraph 130<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_130_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ImpairmentLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAcquiredReceivablesAxis=CIK0002027815_MarginClientsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAcquiredReceivablesAxis=CIK0002027815_MarginClientsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>133
<FILENAME>R108.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENT INFORMATION (Details)<br></strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2025 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">$ 7,956<span></span>
</td>
<td class="nump">$ 62,059<span></span>
</td>
<td class="nump">$ 53,757<span></span>
</td>
<td class="nump">$ 32,848<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CostOfRevenues', window );">Cost of revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">44,453,000<span></span>
</td>
<td class="nump">31,887,000<span></span>
</td>
<td class="nump">12,493,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">26<span></span>
</td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AdministrativeExpenses', window );">Administrative expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,959<span></span>
</td>
<td class="nump">6,047<span></span>
</td>
<td class="nump">4,973<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="nump">27<span></span>
</td>
<td class="nump">207<span></span>
</td>
<td class="nump">283<span></span>
</td>
<td class="nump">639<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit/(loss) before tax</a></td>
<td class="nump">$ 1,586<span></span>
</td>
<td class="nump">12,367<span></span>
</td>
<td class="nump">13,289<span></span>
</td>
<td class="nump">11,296<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OtherGainsAndLosses', window );">Other gains and losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,721<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=CIK0002027815_SecurityRelatedServiceMember', window );">Security Related Service [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,678<span></span>
</td>
<td class="nump">20,884<span></span>
</td>
<td class="nump">19,560<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CostOfRevenues', window );">Cost of revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,509)<span></span>
</td>
<td class="num">(1,947)<span></span>
</td>
<td class="num">(2,585)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,096<span></span>
</td>
<td class="nump">167<span></span>
</td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal', window );">Impairment loss on trade and other receivables, net of reversal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,492)<span></span>
</td>
<td class="nump">21,755<span></span>
</td>
<td class="num">(830)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AdministrativeExpenses', window );">Administrative expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,617)<span></span>
</td>
<td class="num">(2,810)<span></span>
</td>
<td class="num">(5,278)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">155<span></span>
</td>
<td class="nump">142<span></span>
</td>
<td class="nump">243<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit/(loss) before tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,311<span></span>
</td>
<td class="nump">38,191<span></span>
</td>
<td class="nump">11,111<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalAssets', window );">Total assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">44,017<span></span>
</td>
<td class="nump">144,622<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalLiabilities', window );">Total liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(6,832)<span></span>
</td>
<td class="num">(65,445)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OtherGainsAndLosses', window );">Other gains and losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=CIK0002027815_TradingoftimepiecesMember', window );">Tradingoftimepieces [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">47,381<span></span>
</td>
<td class="nump">32,873<span></span>
</td>
<td class="nump">13,288<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CostOfRevenues', window );">Cost of revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(44,453)<span></span>
</td>
<td class="num">(31,887)<span></span>
</td>
<td class="num">(12,493)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">332<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal', window );">Impairment loss on trade and other receivables, net of reversal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(6,749)<span></span>
</td>
<td class="num">(22,085)<span></span>
</td>
<td class="num">(33)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AdministrativeExpenses', window );">Administrative expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,960)<span></span>
</td>
<td class="num">(787)<span></span>
</td>
<td class="num">(73)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">268<span></span>
</td>
<td class="nump">194<span></span>
</td>
<td class="nump">86<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit/(loss) before tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(5,513)<span></span>
</td>
<td class="num">(21,360)<span></span>
</td>
<td class="nump">775<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalAssets', window );">Total assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">30,597<span></span>
</td>
<td class="nump">48,138<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalLiabilities', window );">Total liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,669)<span></span>
</td>
<td class="num">(71,939)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OtherGainsAndLosses', window );">Other gains and losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=CIK0002027815_CorporatesMember', window );">Corporates [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CostOfRevenues', window );">Cost of revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">25<span></span>
</td>
<td class="nump">2,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal', window );">Impairment loss on trade and other receivables, net of reversal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(44)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AdministrativeExpenses', window );">Administrative expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(478)<span></span>
</td>
<td class="num">(2,948)<span></span>
</td>
<td class="num">(1,622)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(630)<span></span>
</td>
<td class="num">(619)<span></span>
</td>
<td class="num">(968)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit/(loss) before tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,569<span></span>
</td>
<td class="num">(3,542)<span></span>
</td>
<td class="num">(590)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalAssets', window );">Total assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">67,212<span></span>
</td>
<td class="nump">47,642<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalLiabilities', window );">Total liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,098)<span></span>
</td>
<td class="num">(18,495)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OtherGainsAndLosses', window );">Other gains and losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,721<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=CIK0002027815_EliminationsMember', window );">Eliminations [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CostOfRevenues', window );">Cost of revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,096)<span></span>
</td>
<td class="num">(498)<span></span>
</td>
<td class="num">(2,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal', window );">Impairment loss on trade and other receivables, net of reversal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AdministrativeExpenses', window );">Administrative expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,096<span></span>
</td>
<td class="nump">498<span></span>
</td>
<td class="nump">2,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit/(loss) before tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalAssets', window );">Total assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(42,806)<span></span>
</td>
<td class="num">(128,122)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalLiabilities', window );">Total liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">82,102<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OtherGainsAndLosses', window );">Other gains and losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SegmentsAxis=CIK0002027815_TotalMember', window );">Total [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">62,059<span></span>
</td>
<td class="nump">53,757<span></span>
</td>
<td class="nump">32,848<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_CostOfRevenues', window );">Cost of revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(45,962)<span></span>
</td>
<td class="num">(33,834)<span></span>
</td>
<td class="num">(15,078)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">26<span></span>
</td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal', window );">Impairment loss on trade and other receivables, net of reversal</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(10,285)<span></span>
</td>
<td class="num">(330)<span></span>
</td>
<td class="num">(863)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_AdministrativeExpenses', window );">Administrative expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,959)<span></span>
</td>
<td class="num">(6,047)<span></span>
</td>
<td class="num">(4,973)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(207)<span></span>
</td>
<td class="num">(283)<span></span>
</td>
<td class="num">(639)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit/(loss) before tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,367<span></span>
</td>
<td class="nump">13,289<span></span>
</td>
<td class="nump">$ 11,296<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalAssets', window );">Total assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">99,020<span></span>
</td>
<td class="nump">112,280<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_TotalLiabilities', window );">Total liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,599<span></span>
</td>
<td class="num">$ (73,777)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_OtherGainsAndLosses', window );">Other gains and losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 9,721<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_AdministrativeExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_AdministrativeExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_CostOfRevenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_CostOfRevenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_OtherGainsAndLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_OtherGainsAndLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TotalAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TotalAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CIK0002027815_TotalLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CIK0002027815_TotalLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CIK0002027815_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 82<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_82_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2025-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_35_b_iv&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2025-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 32<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2025-01-01<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2025-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2025-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2025-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2025-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2025-03-27<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2027-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2025-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2025-en-b&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2025-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SegmentsAxis=CIK0002027815_SecurityRelatedServiceMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=CIK0002027815_SecurityRelatedServiceMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SegmentsAxis=CIK0002027815_TradingoftimepiecesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=CIK0002027815_TradingoftimepiecesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SegmentsAxis=CIK0002027815_CorporatesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=CIK0002027815_CorporatesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SegmentsAxis=CIK0002027815_EliminationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=CIK0002027815_EliminationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SegmentsAxis=CIK0002027815_TotalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentsAxis=CIK0002027815_TotalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>134
<FILENAME>R109.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.26.1</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Details)<br></strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2026 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2025 </div>
<div>HKD ($)</div>
</th>
<th class="th">
<div>Mar. 31, 2024 </div>
<div>HKD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="nump">$ 27<span></span>
</td>
<td class="nump">$ 207<span></span>
</td>
<td class="nump">$ 283<span></span>
</td>
<td class="nump">$ 639<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AssetsAndLiabilitiesAxis=CIK0002027815_DividendPayableMember', window );">Dividend Payable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LiabilitiesArissingFromFinancingActivities', window );">At March 31, 2025</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,444<span></span>
</td>
<td class="nump">6,096<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_FinancingCashFlows', window );">Financing cash flows</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(6,444)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">348<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisposalOfSubsidiary', window );">Disposal of a subsidiary</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LiabilitiesArissingFromFinancingActivities', window );">At March 31, 2026</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,444<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AssetsAndLiabilitiesAxis=CIK0002027815_LeaseLiabilitieMember', window );">Lease Liabilitie [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LiabilitiesArissingFromFinancingActivities', window );">At March 31, 2025</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">843<span></span>
</td>
<td class="nump">1,827<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_FinancingCashFlows', window );">Financing cash flows</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(861)<span></span>
</td>
<td class="num">(1,052)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">18<span></span>
</td>
<td class="nump">68<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisposalOfSubsidiary', window );">Disposal of a subsidiary</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LiabilitiesArissingFromFinancingActivities', window );">At March 31, 2026</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">843<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AssetsAndLiabilitiesAxis=CIK0002027815_AmountduetoadirectorMember', window );">Amountduetoadirector [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LiabilitiesArissingFromFinancingActivities', window );">At March 31, 2025</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,407<span></span>
</td>
<td class="nump">3,168<span></span>
</td>
<td class="nump">2,671<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_FinancingCashFlows', window );">Financing cash flows</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(440)<span></span>
</td>
<td class="nump">239<span></span>
</td>
<td class="nump">497<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisposalOfSubsidiary', window );">Disposal of a subsidiary</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">237<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LiabilitiesArissingFromFinancingActivities', window );">At March 31, 2026</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,204<span></span>
</td>
<td class="nump">3,407<span></span>
</td>
<td class="nump">3,168<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AssetsAndLiabilitiesAxis=CIK0002027815_LoanFromFormerRelatedCompanyMember', window );">Loan From Former Related Company [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LiabilitiesArissingFromFinancingActivities', window );">At March 31, 2025</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">150<span></span>
</td>
<td class="nump">150<span></span>
</td>
<td class="nump">350<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_FinancingCashFlows', window );">Financing cash flows</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(200)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_DisposalOfSubsidiary', window );">Disposal of a subsidiary</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(150)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_LiabilitiesArissingFromFinancingActivities', window );">At March 31, 2026</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">150<span></span>
</td>
<td class="nump">150<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AssetsAndLiabilitiesAxis=CIK0002027815_TotalMember', window );">Total [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_CIK0002027815_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
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&lt;table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;
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    &lt;td style="width: 0.5in"&gt;&lt;span style="letter-spacing: -0.25pt"&gt;1.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_822_z6oyj6moQ7xd"&gt;DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;
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&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Bluemount Holdings Limited (the &#x201c;Company&#x201d;)
was incorporated in the Cayman Islands as an exempted company with limited liability under the Companies Law of the Cayman Islands on
June 27, 2023. The Company&#x2019;s registered office is 89 Nexus Way Camana Bay Grand Cayman KY1-9009 Cayman Islands and the principal
place of business is at Room 1007, Capital Centre, 151 Gloucester Road, Wanchai, Hong Kong. The principal activity of the Company is investment
holding. The principal activities of its subsidiaries are set out in Note 17d to the consolidated financial statements.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The consolidated financial statements
are presented in Hong Kong dollars (&#x201c;HK$&#x201d;) which is the also functional currency of the Group. All values are rounded to nearest
thousands (HK$&#x2019;000) unless otherwise stated.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The conversion from HK$ into U.S. dollars
(&#x201c;US$&#x201d;) was made at the exchange rate as of March 31, 2026 on which US$1.00 equaled HK$7.80. The use of US$ is solely for
the convenience of the reader.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;Details of the shareholding structure of the
Company have been disclosed below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;As of March 31, 2025 and 2026, details of the Company and its subsidiaries (together
the &#x201c;Group&#x201d;) are set out in the table as &lt;span style="letter-spacing: -0.1pt"&gt;follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfSubsisiariesTableTextBlock_zMSWnTTevpng" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details)"&gt;
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    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"&gt;Date of incorporation&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"&gt;Proportion of &lt;br/&gt; voting power held &lt;br/&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt"&gt;Principal activities&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"&gt;2025&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"&gt;2026&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;&lt;span style="text-decoration: underline"&gt;Name of the
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zw48jVKrQNRg" style="font-size: 10pt; text-align: center" title="Place incorporation"&gt;Cayman
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic"&gt;Direct:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td id="xdx_982_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_zZHau8WUMIoa" style="text-indent: -10pt; padding-left: 10pt; width: 16%; font-size: 10pt; text-align: left" title="Name of the Company"&gt;Bluemount
        Financial Group Limited&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_z9Zt4Rvkg7f6" style="width: 16%; font-size: 10pt; text-align: center" title="Place incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 16%; font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_904_ecustom--DateOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_zL5X4pIsQzLl" title="Date of incorporation"&gt;June
        3, 2016&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 14%; font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_z0MWuJr2PZV7" title="Voting power held"&gt;100%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 14%; font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_zBJBoyGyocU4" title="Voting power held"&gt;100%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_zhQFsOow22P8" style="width: 15%; font-size: 10pt; text-align: right" title="Principal activities"&gt;Investment
        holding&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic"&gt;Indirect:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td id="xdx_98D_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountSecuritiesLimitedMember_zhW0GEAqpZDg" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company"&gt;Bluemount
        Securities Limited&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountSecuritiesLimitedMember_zwuyOZVqaHp6" style="font-size: 10pt; text-align: center" title="Place incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_90B_ecustom--DateOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountSecuritiesLimitedMember_zyngtXJPY05f" title="Date of incorporation"&gt;June
        3, 2016&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__ifrs-full--CounterpartiesAxis__custom--BluemountSecuritiesLimitedMember_zblNjXBsPGv9" title="Voting power held"&gt;100%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountSecuritiesLimitedMember_zp6tr3nt8TZ8" title="Voting power held"&gt;100%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountSecuritiesLimitedMember_zeUA4WtAmc8i" style="font-size: 10pt; text-align: right" title="Principal activities"&gt;Financial
        and brokerage services&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_98F_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zBRjFMO8emg4" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company"&gt;Bluemount
        Asset Management Limited (&#x201c;BAML&#x201d;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zj1xp8UuMzFc" style="font-size: 10pt; text-align: center" title="Place incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_909_ecustom--DateOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zAVBaFxMwOGh" title="Date of incorporation"&gt;June
        3, 2016&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zX9PfT83FSLi" title="Voting power held"&gt;100%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zgli6GNNPThc" title="Voting power held"&gt;100%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_z1MVlL8ancQj" style="text-align: right; font-size: 10pt" title="Principal activities"&gt;&lt;span style="font-size: 10pt"&gt;Wealth
        and asset &lt;span style="letter-spacing: -0.1pt"&gt;management&lt;/span&gt;&lt;/span&gt; services&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td id="xdx_983_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_zWvADyUwMbkb" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company"&gt;Bluemount
        Capital Limited (Note)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_zfZc2nrKd6ec" style="font-size: 10pt; text-align: center" title="Place incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_904_ecustom--DateOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_zTbBl0mIS0J1" title="Date of incorporation"&gt;June
        6, 2017&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_zHTX6vNL6s2g" title="Voting power held"&gt;100%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;-&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_z4NcNIEAriC1" style="font-size: 10pt; text-align: right" title="Principal activities"&gt;Advisory
        services&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_980_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_zCFFpttfAWZc" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company"&gt;Bluemount
        Commodities Limited&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_ze81Ud90G17c" style="font-size: 10pt; text-align: center" title="Place incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_905_ecustom--DateOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_zKG3aJzq0KL6" title="Date of incorporation"&gt;March
        29, 2017&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_znpn7fPHteLk" title="Voting power held"&gt;100%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_zPXpRPFwANlj" title="Voting power held"&gt;100%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_zkSAteVtoTOh" style="text-align: right; font-size: 10pt" title="Principal activities"&gt;Trading
        of timepieces and advisory services&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p id="xdx_8A3_zU3CTQ2qYIhd" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;Note: Bluemount Capital Limited was disposal to an independent
third party on September 9, 2025.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;On July 14, 2025, the Company completed its initial public offering
on the NASDAQ, issuing &lt;span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20250711_zqlHHj7IGlXg" title="Shares issued"&gt;1,375,000&lt;/span&gt;
class B ordinary shares at a price of US$4.00 per share. In addition, the Company entered into an underwriting agreement with the underwriter
on July 10, 2025, which granted the underwriter a 45-day option to purchase up to an additional &lt;span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_c20250710_zrXd1641aQ63" title="Shares issued"&gt;206,250&lt;/span&gt;
class B ordinary shares at the public offering price of US$4.00 per share, less underwriting discounts, to cover any over-allotment. Subsequently,
on July 28, 2025, the underwriter exercised the over-allotment option partially to purchase an additional &lt;span id="xdx_901_ecustom--AdditionalSharesIssued_iI_c20250711_z77xXmRlFK9i" title="Additional shares issued"&gt;140,000&lt;/span&gt;
ordinary shares at the public offering price of US$4.00 per share. The exercise of the over-allotment option closed on July 30, 2025,
with gross proceeds totaling US$6,060,000, before deducting underwriting discounts and offering expenses. The ordinary shares began trading
on July 11, 2025 on The Nasdaq Capital Market and commenced trading under the ticker symbol &#x201c;BMHL&#x201d;.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span style="text-decoration: underline"&gt;Reorganization
under common control and surrender of shares&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.5pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Before the group reorganization (the
&#x201c;Group Reorganization&#x201d;), Bluemount Financial Group Limited was owned 27.45% by Mr. Pan Jiye (&#x201c;Mr. Pan&#x201d;) through
Bluemount Group Limited, 26.08% by Mr. Yan Ka Him (&#x201c;Mr. Yan&#x201d;), 16.47% by Ms. Zhou Qilin (&#x201c;Ms. Zhou&#x201d;) and 30.00%
by Echo International Holdings Group &lt;span style="letter-spacing: -0.1pt"&gt;Limited (&#x201c;Echo International&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.5pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Pursuant to the Group Reorganization
to rationalize the structure of the Company and its subsidiaries in preparation for the listing of the shares, the Company becomes the
holding company of Bluemount Financial Group Limited. To prepare for this offering, the Company underwent the reorganization with the
following &lt;span style="letter-spacing: -0.1pt"&gt;steps:-&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;Step 1 Transfer of Shares by Mr.&lt;/span&gt; &lt;span style="letter-spacing: -0.25pt"&gt;Pan&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;On May 23, 2023, Mr. Pan transferred all his
shares in Bluemount Financial Group Limited to Bluemount Group Limited, a company wholly owned by &lt;/span&gt;&lt;span style="letter-spacing: -0.2pt"&gt;him.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;














































&lt;p style="margin: 0pt 284.3pt 0pt 0.5in; font-size: 10pt; line-height: normal"&gt;Step 2 Incorporation of Bluemount Holdings Limited&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Bluemount Holdings Limited was incorporated
under the laws of the Cayman Islands on June 27, 2023 as an exempted company with limited liability, with the intention to become our
ultimate holding company and the issuer of this offering. The authorized share capital of Bluemount Holdings was &lt;span id="xdx_902_ecustom--AuthorizedShareCapital_iI_c20230627_zQm9Vs7NY72f" title="Authorized share capital"&gt;50,000,000&lt;/span&gt;
divided into &lt;span id="xdx_90D_ecustom--DividedShares_iI_c20230627_zMjjRSSinz81" title="Divided shares"&gt;50,000,000&lt;/span&gt;
shares each with a par value of US$&lt;span id="xdx_903_ecustom--ValuePerShare_iI_c20230627_zPaXlCgFc9c7" title="Value per share"&gt;0.0001&lt;/span&gt;.
Upon incorporation, Ogier Global Subscriber (Cayman) Limited being the initial subscriber of Bluemount Holdings Limited, held the first
fully paid subscriber&#x2019;s share which was then transferred to Mr. Pan on August 3, 2023.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: normal"&gt;On December 18, 2023, the Board of Directors of the Company
passed a resolution to cancel the 1 ordinary share and issue 1 Class A ordinary share to Mr. Pan.&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: normal"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: normal"&gt;Step 3 Incorporation of WI Holdings limited&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;In June 2023, WI Holdings Limited was
incorporated under the laws of the British Virgin Islands with the intention to become the holding vehicle for Ms. Zhou&#x2019;s &lt;span style="letter-spacing: -0.1pt"&gt;shares.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;Step 4 Incorporation of Yes &amp;amp; Right Investment &lt;span style="letter-spacing: -0.1pt"&gt;Limited&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;In January 2024, Yes &amp;amp; Right Investment
Limited was incorporated under the laws of the British Virgin Islands with the intention to become the holding vehicle for Mr. Yan&#x2019;s
shares.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;Step 5 Hong Kong Securities and Futures Commission (&#x201c;HKSFC&#x201d;) &lt;span style="letter-spacing: -0.1pt"&gt;approval&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Company applied to HKSFC for approval
for adding the Company as a new (indirect) substantial shareholder of the licensed companies, Bluemount Securities Limited and BAML. The
approval was granted on November 27, 2023.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;Step 6 Share &lt;span style="letter-spacing: -0.2pt"&gt;Swap&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Pursuant to the terms of a share swap
agreement, Echo International, Ms. Zhou, Mr. Yan and Bluemount Group Limited sold their shares in Bluemount Financial Group Limited to
Bluemount Holdings Limited, and in return, accepted the allotment of corresponding numbers of shares by Bluemount Holdings Limited. As
a result, Bluemount Holdings Limited became the new holding company of the Group&#x2019;s business in the corporate structure on January
16, 2024.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;Step 7 Shares transfer and &lt;span style="letter-spacing: -0.1pt"&gt;Notifications&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 202.6pt 0pt 0.5in; font-size: 10pt; line-height: normal"&gt;On February 26, 2024, the transfer of shares from Ms. Zhou
to WI Holdings Limited was completed.&lt;/p&gt;

&lt;p style="margin: 0pt 202.6pt 0pt 0.5in; font-size: 10pt; line-height: normal"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 202.6pt 0pt 0.5in; font-size: 10pt; line-height: normal"&gt;On March 11, 2024, Mr. Yan transferred his shares to Yes
&amp;amp; Right Investment Limited.&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;In March 2024, the Group informed the
HKSFC of intention to include Yes &amp;amp; Right Investment Limited and WI Holdings Limited as new (indirect) shareholders of the aforesaid
mentioned licensed companies.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Following the Group Reorganization, the
Company owned 100% of Bluemount Financial Group Limited and the Company was owned 27.45% Mr. Pan through Bluemount Group Limited, 26.08%
by Mr. Yan through Yes &amp;amp; Right Investment Limited, 16.47% by Ms. Zhou through WI Holdings Limited and 30.00% by Echo International,
which were the same group of shareholders of Bluemount Financial Group Limited prior to the Group &lt;span style="letter-spacing: -0.1pt"&gt;Reorganization.&lt;/span&gt;&lt;/p&gt;

















































&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Company, together with its wholly-owned
subsidiaries, is effectively controlled by the same shareholders, i.e., ultimately held 27.45% by Mr. Pan, 26.08% by Mr. Yan, 16.47% by
Ms. Zhou and 30.00% by Echo International, before and after the Group Reorganization and therefore the Group Reorganization is considered
as a reverse recapitalization of entities under common control. The consolidation of the Company and its subsidiary has been accounted
for at historical cost. No amount is recognized in respect of goodwill or excess of acquirer&#x2019;s interest in the net fair value of
acquiree&#x2019;s identifiable assets, liabilities and contingent liabilities over cost at the time of common control combination. The
consolidated statements of profit or loss and other comprehensive income, consolidated statements of changes in shareholders&#x2019; equity
and consolidated statements of cash flows statements are prepared as if the current group structure had been in existence throughout the
year March 31, 2024, or since the respective dates of incorporation/establishment of the relevant entity. The consolidated financial position
as of March 31, 2024 present the assets and liabilities of the companies now comprising the Group which had been incorporated/established
as at the relevant date of financial position as if the current group structure had been in existence at those dates.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;On May 14, 2024, Bluemount Group Limited
sold and transferred 1,127,505 shares (being 4.9% shareholder) of Bluemount Holdings Limited to Lissington Limited with nil consideration,
Yes &amp;amp; Right Investment Limited sold and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount Holding Limited to Mr.
Wei Chieh Huang, with nil consideration and WI Holdings Limited sold and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount
Holdings Limited to Be Good Investment Holdings Limited with nil consideration.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;On February 25, 2025, the Company issued
a total of &lt;span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20250225_zrakRnnqsOCc" title="Shares issued"&gt;25,000,000&lt;/span&gt;
Class B Ordinary Shares with a par value of US$0.0001 per share. These shares were issued to the existing shareholders on a pro-rata basis,
in accordance with their respective shareholdings in Class A Ordinary Shares, at a consideration equal to their par &lt;span style="letter-spacing: -0.1pt"&gt;value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&lt;span id="xdx_900_ecustom--ShareholdersConsiderationDescription_c20250401__20260331_z8XHtDVWnNTd" title="Shareholders consideration description"&gt;On
May 20, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company
with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B
Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares;
Yes &amp;amp; Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings
Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited
proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753
Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares
and 612,500 Class B Ordinary Shares.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Pursuant to resolutions passed by the
Board of Directors on May 20, 2025, the Company approved the surrender and immediate cancellation of the aforementioned Class A and Class
B Ordinary Shares. The share capital of the Company was reduced accordingly.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The above-mentioned share transfers,
issuance of Class B Ordinary Shares, and the subsequent surrender and cancellation of both Class A and Class B Ordinary Shares have been
accounted for on a retroactive basis and reflected in the comparative financial information presented in these consolidated financial
statements.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;































</CIK0002027815:DescriptionOfBusinrssAndNatureOfOperationsTextBlock>
    <CIK0002027815:ScheduleOfSubsisiariesTableTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000638">&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfSubsisiariesTableTextBlock_zMSWnTTevpng" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt"&gt;&lt;span id="xdx_8BB_z3HsIM98JNqa" style="display: none"&gt;Schedule
        of subsidiaries&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"&gt;Place of &lt;br/&gt; Incorporation / &lt;br/&gt; operations&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"&gt;Date of incorporation&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"&gt;Proportion of &lt;br/&gt; voting power held &lt;br/&gt;
        by the Company&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt"&gt;Principal activities&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"&gt;2025&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"&gt;2026&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;&lt;span style="text-decoration: underline"&gt;Name of the
        Company&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td id="xdx_981_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zyu3kpDYuFg8" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt" title="Name of the Company"&gt;Bluemount
        Holdings Limited&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zw48jVKrQNRg" style="font-size: 10pt; text-align: center" title="Place incorporation"&gt;Cayman
        Islands&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_902_ecustom--DateOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zO9xCmtKalpl" title="Date of incorporation"&gt;June
        27, 2023&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;N/A&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;N/A&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zSR16ZP9KpZf" style="font-size: 10pt; text-align: right" title="Principal activities"&gt;Investment
        holding&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-decoration: underline; text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;Name of subsidiaries&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic"&gt;Direct:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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        Financial Group Limited&lt;/td&gt;
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    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 14%; font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_zBJBoyGyocU4" title="Voting power held"&gt;100%&lt;/span&gt;&lt;/td&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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        Securities Limited&lt;/td&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
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  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
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        Capital Limited (Note)&lt;/td&gt;
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        Kong&lt;/td&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_z4NcNIEAriC1" style="font-size: 10pt; text-align: right" title="Principal activities"&gt;Advisory
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        Commodities Limited&lt;/td&gt;
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        Kong&lt;/td&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
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    &lt;td id="xdx_982_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_zkSAteVtoTOh" style="text-align: right; font-size: 10pt" title="Principal activities"&gt;Trading
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  &lt;/table&gt;




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    <CIK0002027815:DateOfIncorporation
      contextRef="From2025-04-012026-03-31_custom_BluemountCommoditiesLimitedMember"
      id="Fact000698">2017-03-29</CIK0002027815:DateOfIncorporation>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate
      contextRef="From2024-04-012025-03-31_custom_BluemountCommoditiesLimitedMember"
      decimals="INF"
      id="Fact000700"
      unitRef="Pure">1</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate
      contextRef="From2025-04-012026-03-31_custom_BluemountCommoditiesLimitedMember"
      decimals="INF"
      id="Fact000702"
      unitRef="Pure">1</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities
      contextRef="From2025-04-012026-03-31_custom_BluemountCommoditiesLimitedMember"
      id="Fact000704">Trading
        of timepieces and advisory services</ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities>
    <ifrs-full:NumberOfSharesIssued
      contextRef="AsOf2025-07-11"
      decimals="INF"
      id="Fact000706"
      unitRef="Shares">1375000</ifrs-full:NumberOfSharesIssued>
    <ifrs-full:NumberOfSharesIssued
      contextRef="AsOf2025-07-10"
      decimals="INF"
      id="Fact000708"
      unitRef="Shares">206250</ifrs-full:NumberOfSharesIssued>
    <CIK0002027815:AdditionalSharesIssued
      contextRef="AsOf2025-07-11"
      decimals="INF"
      id="Fact000710"
      unitRef="Shares">140000</CIK0002027815:AdditionalSharesIssued>
    <CIK0002027815:AuthorizedShareCapital
      contextRef="AsOf2023-06-27"
      decimals="INF"
      id="Fact000722"
      unitRef="Shares">50000000</CIK0002027815:AuthorizedShareCapital>
    <CIK0002027815:DividedShares
      contextRef="AsOf2023-06-27"
      decimals="INF"
      id="Fact000724"
      unitRef="Shares">50000000</CIK0002027815:DividedShares>
    <CIK0002027815:ValuePerShare
      contextRef="AsOf2023-06-27"
      decimals="INF"
      id="Fact000726"
      unitRef="HKDPShares">0.0001</CIK0002027815:ValuePerShare>
    <ifrs-full:NumberOfSharesIssued
      contextRef="AsOf2025-02-25"
      decimals="INF"
      id="Fact000739"
      unitRef="Shares">25000000</ifrs-full:NumberOfSharesIssued>
    <CIK0002027815:ShareholdersConsiderationDescription contextRef="From2025-04-01to2026-03-31" id="Fact000741">On
May 20, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company
with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B
Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares;
Yes &amp; Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings
Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited
proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753
Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares
and 612,500 Class B Ordinary Shares.</CIK0002027815:ShareholdersConsiderationDescription>
    <ifrs-full:DisclosureOfBasisOfConsolidationExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000749">&lt;p id="xdx_807_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zv5kE551Cmig" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0pt"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;2.&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_82D_zEydA5BCy6t1"&gt;BASIS OF PRESENTATION&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The consolidated financial statements
have been prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (&#x201c;IASB&#x201d;)
and interpretations of the International Financial Reporting Issues Committee (&#x201c;IFRIC&#x201d;). The principal accounting policies
applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years
presented, unless otherwise stated.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;These consolidated financial statements
have been prepared on a historical cost basis, modified where applicable. In addition, these consolidated financial statements have been
prepared using the accrual basis of accounting except for cash flow information.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;b&gt;Amendments to &lt;span style="letter-spacing: -0.1pt"&gt;an IFRS
Accounting Standard &lt;/span&gt;that are mandatorily effective for the current &lt;span style="letter-spacing: -0.2pt"&gt;year&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;The Group has adopted the following amendments to &lt;span style="letter-spacing: -0.05pt"&gt;an
IFRS Accounting Standard &lt;/span&gt;for the first time for the current year&#x2019;s consolidated financial &lt;span style="letter-spacing: -0.1pt"&gt;statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in"&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;Amendments to IAS 21&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 60%; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;Lack of Exchangeability&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;The application of the amendments to an IFRS Accounting Standard
in the current year has had no material impact on the Group&#x2019;s financial positions and performance for the current and prior years
and/or on the disclosures set out in these consolidated financial statements.&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;New and amendments to &lt;span style="letter-spacing: -0.05pt"&gt;IFRS Accounting Standards&lt;/span&gt;
issued but not yet &lt;span style="letter-spacing: -0.1pt"&gt;effective&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;The following new standard, amendments to existing standards
and annual improvements have been issued, but are not effective for the financial year beginning on April 1, 2025 and have not been early
adopted:&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in"&gt;
  &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt;
    &lt;td style="width: 40%; line-height: 103%"&gt;Amendments to IFRS 9 and IFRS 7&lt;/td&gt;
    &lt;td style="width: 60%; line-height: 103%"&gt;Amendments to the Classification and Measurement of Financial Instruments&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 103%"&gt;Amendments to IFRS 9 and IFRS 7&lt;/td&gt;
    &lt;td style="line-height: 103%"&gt;Contracts Referencing Nature-dependent Electricity&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt;
    &lt;td style="line-height: 103%"&gt;Amendments to IFRS 10 and IAS 28&lt;/td&gt;
    &lt;td style="line-height: 103%"&gt;Sale or Contribution of Assets between an Investor and its Associate or Joint Venture&lt;sup&gt;3&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 103%"&gt;Amendments to IFRS Accounting Standards&lt;/td&gt;
    &lt;td style="line-height: 103%"&gt;Annual Improvements to IFRS Accounting Standards &#x2013; Volume 11&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt;
    &lt;td style="line-height: 103%"&gt;IFRS 18&lt;/td&gt;
    &lt;td style="line-height: 103%"&gt;Presentation and Disclosure in Financial Statements&lt;sup&gt;2&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 103%"&gt;IFRS 19&lt;/td&gt;
    &lt;td style="line-height: 103%"&gt;Subsidiaries without Public Accountability: Disclosures&lt;sup&gt;2&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: #CCEEFF"&gt;
    &lt;td style="line-height: 103%"&gt;Amendments to IFRS 19&lt;/td&gt;
    &lt;td style="line-height: 103%"&gt;Amendments to Subsidiaries without Public Accountability: Disclosures&lt;sup&gt;2&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: 103%"&gt;Amendments to IAS 21&lt;/td&gt;
    &lt;td&gt;
        &lt;p style="margin: 0pt 14.6pt 0pt 0; font-size: 10pt; line-height: 103%"&gt;Translation to a Hyperinflationary Presentation Currency&lt;sup&gt;2&lt;/sup&gt;&lt;/p&gt;
        &lt;p style="margin: 0pt 14.6pt 0pt 0; font-size: 10pt; line-height: 103%"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0 0pt 44.1pt; font-size: 10pt; line-height: 11.6pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt; Effective for annual periods beginning
on or after January 1, &lt;span style="letter-spacing: -0.2pt"&gt;2026.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup&gt;2&lt;/sup&gt;&lt;/span&gt; Effective for annual/reporting periods
beginning on or after January 1, &lt;span style="letter-spacing: -0.2pt"&gt;2027.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup&gt;3&lt;/sup&gt;&lt;/span&gt; Effective for annual periods beginning
on or after a date to be determined.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;The directors of the Group anticipate that the application of all
the new and amendments to IFRS Accounting Standards will have no material impact on the Group&#x2019;s financial positions and performance
and/or on the disclosures to the Group in the foreseeable future.&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;




























</ifrs-full:DisclosureOfBasisOfConsolidationExplanatory>
    <ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000756">&lt;p id="xdx_805_eifrs-full--DisclosureOfChangesInAccountingPoliciesExplanatory_zfkAw8gFonTd" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0pt"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;3.&lt;/td&gt;
    &lt;td&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span id="xdx_823_z3Vi0hw1fz4l"&gt;MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;p id="xdx_84D_ecustom--DescriptionOfBasicOfConsolidationExplanatory_zHPxLIxlVwH1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_861_zFGvMz0Iv2Sa"&gt;Basis
of consolidation&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The consolidated financial statements
incorporate the financial statements of the Company and entities (including structured entities) controlled by the Company and its subsidiaries.
Control is achieved when the Company:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;has power over the &lt;span style="letter-spacing: -0.1pt"&gt;investee;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;is exposed, or has rights, to variable returns from its involvement with the investee; &lt;span style="letter-spacing: -0.25pt"&gt;and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;has the ability to use its power to affect its &lt;span style="letter-spacing: -0.1pt"&gt;returns.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group reassesses whether or not it
controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed
above.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Consolidation of a subsidiary begins
when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and
expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other
comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Profit or loss and each item of other
comprehensive income are attributed to the owners of the Group and to the non-controlling interests. Total comprehensive income of subsidiaries
is attributed to the owners of the Group and to the non-controlling interests even if this results in the non-controlling interests having
a deficit balance.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;When necessary, adjustments are made to the financial statements of subsidiaries to
bring their accounting policies into line with the Group&#x2019;s accounting &lt;span style="letter-spacing: -0.1pt"&gt;policies.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;All intra-group assets and liabilities,
equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on &lt;span style="letter-spacing: -0.1pt"&gt;consolidation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Common &lt;span style="letter-spacing: -0.1pt"&gt;control&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;Acquisition of entities under the Group Reorganization does
not result in any change in economic substance. Accordingly, the consolidated financial statements of the Group are a continuation of
the acquired entities and are accounted for as follows:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;The results of entities are presented as if the internal reorganization occurred from the beginning of the
        earliest period presented in the consolidated financial &lt;span style="letter-spacing: -0.1pt"&gt;statements;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;The Group will consolidate the assets and liabilities of the acquired entities at the pre-combination carrying
        amounts. No adjustments are made to reflect fair values, or recognize any new assets or liabilities, at the date of the internal reorganization
        that would otherwise be done under the acquisition method; and&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;No new goodwill is recognized as a result of the internal reorganization. The only goodwill that is recognized
        is the existing goodwill relating to the combining entities. Any difference between the consideration paid/transferred and the equity
        acquired is reflected within equity as merger reserve.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;Subsidiaries&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;Subsidiaries are entities controlled by the Group. The Group controls
an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to
affect those returns through its power over the entity.&lt;/p&gt;















































&lt;p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zuPCIXCCaBo4" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;&lt;span id="xdx_860_z6TVAUOPnLQ2"&gt;Leases&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Definition of a &lt;span style="letter-spacing: -0.2pt"&gt;lease&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;A contract is, or contains, a lease if the contract conveys the right to control the
use of an identified asset for a period of time in exchange for &lt;span style="letter-spacing: -0.1pt"&gt;consideration.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For contracts entered into or modified
or arising from business combinations on or after the date of initial application, the Group assesses whether a contract is or contains
a lease based on the definition under IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will
not be reassessed unless the terms and conditions of the contract are subsequently changed.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;The Group as a &lt;span style="letter-spacing: -0.1pt"&gt;lessee&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Right-of-use &lt;span style="letter-spacing: -0.1pt"&gt;assets&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The cost of right-of-use asset &lt;span style="letter-spacing: -0.1pt"&gt;includes:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;the amount of the initial measurement of the lease &lt;span style="letter-spacing: -0.1pt"&gt;liability;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;any lease payments made at or before the commencement date, less any lease incentives &lt;span style="letter-spacing: -0.1pt"&gt;received;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;any initial direct costs incurred by the Group; &lt;span style="letter-spacing: -0.25pt"&gt;and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets, restoring
        the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Right-of-use assets are depreciated on
a straight-line basis over the shorter of its estimated useful life and the lease term, unless there is a transfer of ownership or purchase
option which is reasonably certain to be exercised at the end of the lease term. If there is a transfer of ownership or purchase option
which is reasonably certain to be exercised at the end of the lease term, the lessee depreciates the right-of-use asset over the useful
life of the underlying asset.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The Group presents right-of-use assets as a separate line item on the consolidated
statement of financial &lt;span style="letter-spacing: -0.1pt"&gt;position.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





































































&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Lease &lt;span style="letter-spacing: -0.1pt"&gt;liabilities&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;At the commencement date of a lease,
the Group recognizes and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating
the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate
implicit in the lease is not readily determinable.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The lease payments &lt;span style="letter-spacing: -0.1pt"&gt;include:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;fixed payments (including in-substance fixed payments) less any lease incentives &lt;span style="letter-spacing: -0.1pt"&gt;receivable;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;variable lease payments that depend on an index or a rate, initially measured using the index or rate as of the commencement &lt;span style="letter-spacing: -0.1pt"&gt;date;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;amounts expected to be payable by the Group under residual value &lt;span style="letter-spacing: -0.1pt"&gt;guarantees;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;the exercise price of a purchase option if the Group is reasonably certain to exercise the option; &lt;span style="letter-spacing: -0.25pt"&gt;and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;payments of penalties for terminating a lease, if the lease term reflects the Group exercising an option to terminate the &lt;span style="letter-spacing: -0.1pt"&gt;lease.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;After the commencement date, lease liabilities are adjusted by interest accretion
and lease &lt;span style="letter-spacing: -0.1pt"&gt;payments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The Group remeasures lease liabilities (and makes a corresponding adjustment to the
related right-of-use assets) &lt;span style="letter-spacing: -0.1pt"&gt;whenever:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which
        case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of
        reassessment.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;the lease payments change due to changes in market rental rates following a market rent review/expected
        payment under a guaranteed residual value, in which cases the related lease liability is remeasured by discounting the revised lease payments
        using the initial discount rate.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The Group presents lease liabilities as a separate line item on the consolidated statement
of financial &lt;span style="letter-spacing: -0.1pt"&gt;position.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Short-term &lt;span style="letter-spacing: -0.1pt"&gt;leases&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Payments associated with short-term leases
are recognised on a straight-line basis as an expense. Short-term leases are leases with a lease term of 12 months or less from the commencement
date and do not contain a purchase option.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory_zBNYJNvQD0Qb" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_863_z152vIqqhpVa"&gt;Deferred
offering costs&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Deferred offering costs primarily consist
of legal costs, registration fees and other professional costs. These costs that are incremental costs directly attributable to the initial
public offering are deferred and will be charged to shareholder&#x2019;s equity against the gross proceeds of the initial public offering
at completion.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



















































&lt;p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zmktdreMrlb1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_868_zGEAY51vObt4"&gt;Revenue
recognition&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Nature of goods or &lt;span style="letter-spacing: -0.1pt"&gt;services&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The nature of the goods or services provided
by the Group are: provision of security related service and asset management services which include (i) brokerage services; (ii) underwriting
and placement; (iii) asset management and (iv) advisory and consultancy services and trading of timepieces.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Identification of performance &lt;span style="letter-spacing: -0.1pt"&gt;obligations&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;At contract inception, the Group assesses
the goods or services promised in a contract with a customer and identifies as a performance obligation each promise to transfer to the
customer either:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(a)&lt;/td&gt;
    &lt;td&gt;a good or service (or a bundle of goods or services) that is distinct; &lt;span style="letter-spacing: -0.25pt"&gt;or&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(b)&lt;/td&gt;
    &lt;td&gt;a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the &lt;span style="letter-spacing: -0.1pt"&gt;customer.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;A good or service that is promised to a customer is distinct if both of the following
criteria are &lt;span style="letter-spacing: -0.2pt"&gt;met:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(a)&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;the customer can benefit from the good or service either on its own or together with other resources that
        are readily available to the customer (i.e. the good or service is capable of being distinct); and&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(b)&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;the Group&#x2019;s promise to transfer the goods or service to the customer is separately identifiable from
        other promises in the contract (i.e. the promise to transfer to good or service is distinct within the context of the contract).&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Timing of revenue &lt;span style="letter-spacing: -0.1pt"&gt;recognition&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Revenue is recognized when (or as) the
Group satisfies a performance obligation by transferring a promised good or service (i.e. an asset) to a customer. An asset is transferred
when (or as) the customer obtains control of that asset.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group transfers control of a good
or service over time and, therefore, satisfies a performance obligation and recognizes revenue over time, if one of the following criteria
is met:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(a)&lt;/td&gt;
    &lt;td&gt;the customer simultaneously receives and consumes the benefits provided by the Group&#x2019;s performance as the Group &lt;span style="letter-spacing: -0.1pt"&gt;performs;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(b)&lt;/td&gt;
    &lt;td&gt;the Group&#x2019;s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is
        created or enhances; &lt;span style="letter-spacing: -0.25pt"&gt;or&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(c)&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;or the Group&#x2019;s performance does not create an asset with an alternative use to the Group and the Group
        has an enforceable right to payment for performance completed to date.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;If a performance obligation is not satisfied
over time, the Group satisfies the performance obligation as a point in time when the customer obtains control of the promised asset.
In determining when the transfer of control occurs, the Group considers the concept of control and such indicators as legal title, physical
possession, right to payment, significant risks and rewards of ownership of the asset, and customer acceptance.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

















































&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;For income from security related service and asset management income, revenue is recognized
on the following &lt;span style="letter-spacing: -0.1pt"&gt;basis:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;brokerage commission on dealing in securities and future contract is recognized on
        a trade date basis when the services are rendered, the amount for which can be reliably estimated and it is probable that the income will
        be received. The brokerage commission income is due on the settlement date of their respective trade dates, normally two or three business
        days after the respective trade date. The revenue is recognized at a point in time (trade date) when the performance obligation has been
        satisfied by the completion of trades and the risks and rewards of ownership have been transferred to/from the customer. The Group acts
        as an agent. The transaction price is a variable consideration as the price is determined to be a fixed percentage of transaction amount.
        Commission fees are directly charged from the customer&#x2019;s account when the transactions are executed;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;underwriting and placing commission is recognized when the relevant placing, underwriting,
        sub-underwriting or structured products arrangement activities are completed. Accordingly, the revenue is recognized at a point in time
        when the performance obligation has been satisfied by the completion of transaction and the risks and rewards of ownership have been transferred
        to/from the customer;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;income from provision of asset management services includes (i) investment management fee and (ii) performance &lt;span style="letter-spacing: -0.2pt"&gt;fee.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(i)&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;investment management fee is recognized over time when customers simultaneously receive
        and consume the benefit provided by the Group. The Group rendered asset management services to customers as a principal, which are recorded
        over the period of service provided. Asset management income is charged by the Group to funds monthly and collected directly out of custodial
        accounts. The Group provide asset management services to individual customers and charges customers management fee at fixed percentage
        of asset value under management in accordance with the agreements. The fee is due and paid within the specified terms of payment. The
        transaction price is a variable consideration as the price is determined to be a fixed percentage of asset value.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(ii)&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;performance fees is accounted for when the return on assets under management, over
        a given period established in each fund&#x2019;s private memorandum, exceeds certain return benchmarks or other performance benchmarks,
        depending on each fund&#x2019;s private memorandum. Performance fees are calculated periodically. Performance fees are a form of variable
        consideration. The Company recognizes these fees at a point in time when the associated performance obligations are satisfied, the related
        uncertainties are resolved, the likelihood of a claw-back or reversal is improbable and the likely amount of the transaction prices can
        be estimated without significant chance of reversal, indicating high probability of economic benefits and cash inflow to us. No performance
        fee is noted for the years ended March 31, 2025 and 2026.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;advisory and consultancy income is recognized over time when the relevant advises and
        consultancy services have been provided or rendered. The Group enter a distinct contract with its customers as a principal for the provision
        of advisory and consultancy services. The Group concludes that each monthly investment advisory service (1) is distinct and (2) meets
        the criteria for recognizing revenue over time. In addition, the Group concludes that the services provided each month are substantially
        similar and result in the transfer of substantially similar services to the customers each month. That is, the benefit consumed by the
        customers is substantially similar for each month, even though the exact volume of services may vary. There is no variable consideration
        in the transaction price. Accordingly, based on the output methods, the Group recognizes revenues from advisory services on a monthly
        basis when it satisfies its performance obligations throughout the contract terms.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;For income from trading of timepieces, revenue is recognized at
a point in time at which the customer obtains the control of the promised asset, which generally coincides with the time when the goods
are delivered to customers and the title is passed.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;















































&lt;p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_zMWxn27hdIz1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_862_zKcmkit8gCTa"&gt;Employee
benefits&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Retirement benefit &lt;span style="letter-spacing: -0.2pt"&gt;cost&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;Payments to the Mandatory Provident Fund Scheme are recognized as an expense when
employees have rendered service entitling them to the &lt;span style="letter-spacing: -0.1pt"&gt;contributions.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zk5fCSz8sDu3" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_862_z3EnqHCik3l8"&gt;Borrowing
costs&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;All borrowing costs are recognized in profit or loss in the period in which they are
&lt;span style="letter-spacing: -0.1pt"&gt;incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory_zj1vlt7pRWqj" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_867_zN7whtA7S6g7"&gt;Cash
and cash equivalents&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For the purpose of the consolidated statements
of cash flows, cash and cash equivalents comprise cash on hand, highly liquid investments with original maturities of three months or
less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and demand
deposits which are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value,
and have a short maturity of generally within three months when acquired, less bank overdrafts which are repayable on demand and form
in integral part of the Group&#x2019;s cash &lt;span style="letter-spacing: -0.1pt"&gt;management.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For the purposes of the consolidated
statements of financial position, cash and cash equivalents comprise cash on hand and at banks which are not restricted to &lt;span style="letter-spacing: -0.2pt"&gt;use.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zGi1SiKnyTv3" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_86B_ztEmm0HIPEJa"&gt;Property,
plant and equipment&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Property, plant and equipment are stated
in the consolidated statement of financial position at cost less subsequent accumulated depreciation and subsequent accumulated impairment
losses, if any.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Depreciation is recognized so as to allocate
the cost of items of property, plant and equipment over their estimated useful lives, using the straight-line method. The estimated useful
lives and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for
on a prospective basis.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;An item of property, plant and equipment
is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain
or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the
sales proceeds and the carrying amount of the asset and is recognized in profit or loss.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;















































&lt;p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_znOgv8OUp3ng" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_869_zxKe0KXj1If3"&gt;Impairment
of non-financial assets&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;At the end of each financial year, the
Group assesses the carrying amounts of its non-financial assets to determine whether there is any indication that those assets have suffered
an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of
the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the Group estimates
the recoverable amount of the cash-generating unit to which the asset belongs.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;If the recoverable amount of an asset
(or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (cash-generating unit) is
reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the impairment loss is recognized in other comprehensive income up to the amount of any previous revaluation.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Where an impairment loss subsequently
reverses, the carrying amount of the asset (cash-generating unit) is increased to the revised estimate of its recoverable amount, but
so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been
recognized for the asset (cash-generating unit) in prior years. A previously recognized impairment for an asset other than goodwill is
only reversed if there has been a change in the estimates used to determine the asset&#x2019;s recoverable amount since the last impairment
loss was recognized. A reversal of an impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zQWz2uAS4HS8" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_86F_zrj6UrLKGsa8"&gt;Related
parties&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;A party is considered to be related to the Group &lt;span style="letter-spacing: -0.25pt"&gt;if:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(a)&lt;/td&gt;
    &lt;td&gt;the party is a person or a close member of that person&#x2019;s family and that &lt;span style="letter-spacing: -0.1pt"&gt;person&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(i)&lt;/td&gt;
    &lt;td&gt;has control or joint control over the &lt;span style="letter-spacing: -0.1pt"&gt;Group;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(ii)&lt;/td&gt;
    &lt;td&gt;has significant influence over the Group; &lt;span style="letter-spacing: -0.25pt"&gt;or&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(iii)&lt;/td&gt;
    &lt;td&gt;is a member of the key management personnel of the Group or of a parent of the &lt;span style="letter-spacing: -0.1pt"&gt;Group;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.25pt"&gt;or&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(b)&lt;/td&gt;
    &lt;td&gt;the party is an entity where any of the following conditions &lt;span style="letter-spacing: -0.1pt"&gt;applies:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(i)&lt;/td&gt;
    &lt;td&gt;the entity and the Group are members of the same &lt;span style="letter-spacing: -0.1pt"&gt;group;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(ii)&lt;/td&gt;
    &lt;td&gt;one entity is an associate or joint venture of the other entity (or of a parent, subsidiary or fellow subsidiary of the other &lt;span style="letter-spacing: -0.1pt"&gt;entity);&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(iii)&lt;/td&gt;
    &lt;td&gt;the entity and the Group are joint ventures of the same third &lt;span style="letter-spacing: -0.1pt"&gt;party;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(iv)&lt;/td&gt;
    &lt;td&gt;one entity is a joint venture of a third entity and the other entity is an associate of the third &lt;span style="letter-spacing: -0.1pt"&gt;entity;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(v)&lt;/td&gt;
    &lt;td&gt;the entity is a post-employment benefit plan for the benefit of employees of either the Group or an entity related to the &lt;span style="letter-spacing: -0.1pt"&gt;Group;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(vi)&lt;/td&gt;
    &lt;td&gt;the entity is controlled or jointly controlled by a person identified in &lt;span style="letter-spacing: -0.2pt"&gt;(a);&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(vii)&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;a person identified in (a)(i) has significant influence over the entity or is a member of the key management
        personnel of the entity (or of a parent of the entity); and&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(viii)&lt;/td&gt;
    &lt;td&gt;the entity, or any member of a group of which it is a part, provides key management personnel services to the Group or to the parent of
        the &lt;span style="letter-spacing: -0.1pt"&gt;Group.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;















































&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_z0gdqbiOfp0k" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;&lt;span id="xdx_860_zK3lHEXT3hr3"&gt;Inventories&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Inventories are stated at the lower of
cost and net realizable value. Cost is calculated on a specific identification basis for watches. Net realizable value is the estimated
selling price for inventories less the estimated costs of completion and costs necessary to make the sale. Cost necessary to make the
sale include incremental costs directly attributable to the sale and non-incremental costs which the Group must incur to make the sale.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;When inventories are sold, the carrying
amount of those inventories is recognized as an expense in which the related revenue is recognized. The amount of any write-down of inventories
to net realizable value and all losses of inventories are recognized as an expense in the period the write-down or loss occurs. The amount
of any reversal of any write-down of inventories is recognized as a reduction in the amount of inventories recognized as an expense in
which the reversal &lt;span style="letter-spacing: -0.1pt"&gt;occurs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_zrFgtQZrOwO6" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_861_zKLLTDyY4nj5"&gt;Financial
assets&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Initial recognition and &lt;span style="letter-spacing: -0.1pt"&gt;measurement&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;Financial assets of the Group are classified, at initial recognition, as subsequently
measured at amortized &lt;span style="letter-spacing: -0.1pt"&gt;cost.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The classification of financial assets
at initial recognition depends on the financial asset's contractual cash flow characteristics and the Group&#x2019;s business model for
managing them. The Group initially measures a financial asset at its fair value, plus in the case of a financial asset not at fair value
through profit or loss, transaction costs.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group&#x2019;s business model for
managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines
whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;All regular way purchases and sales of
financial assets are recognized on the trade date, that is, the date that the Group commits to purchase or sell the asset. Regular way
purchases or sales are purchases or sales of financial assets that require delivery of assets within the period generally established
by regulation or convention in the marketplace.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Subsequent &lt;span style="letter-spacing: -0.1pt"&gt;measurement&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The subsequent measurement of financial assets depends on their classification as
&lt;span style="letter-spacing: -0.1pt"&gt;follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Financial assets at amortized &lt;span style="letter-spacing: -0.2pt"&gt;cost&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The Group measures financial assets at amortized cost if both of the following conditions
are &lt;span style="letter-spacing: -0.2pt"&gt;met:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;The financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash &lt;span style="letter-spacing: -0.1pt"&gt;flows.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;The contractual terms of the financial asset give rise on specified dates to cash flows that are solely
        payment of principal and interest on the principal amount outstanding.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

























































&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;Financial assets at amortized cost are subsequently measured
using the effective interest method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is
derecognized, modified or impaired.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Derecognition of financial
&lt;span style="letter-spacing: -0.1pt"&gt;assets&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;A financial asset (or, where applicable,
a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e., removed from the Group&#x2019;s
consolidated statement of financial position) when:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;the rights to receive cash flows from the asset have expired; &lt;span style="letter-spacing: -0.25pt"&gt;or&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;the Group has transferred its rights to receive cash flows from the asset or has assumed
        an obligation to pay the received cash flows in full without material delay to a third party under a &#x201c;pass-through&#x201d; arrangement;
        and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred
        nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;When the Group has transferred its rights
to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates if, and to what extent it, has retained
the risk and rewards of ownership of the asset. When it has neither transferred nor retained substantially all the risks and rewards of
the asset nor transferred control of the asset, the Group continues to recognize the transferred asset to the extent of the Group&#x2019;s
continuing involvement. In that case, the Group also recognizes an associated liability. The transferred asset and the associated liability
are measured on a basis that reflects the rights and obligations that the Group has retained.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Continuing involvement that takes the
form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount
of consideration that the Group could be required to repay.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Impairment of financial
assets under IFRS &lt;span style="letter-spacing: -0.5pt"&gt;9&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group performs impairment assessment
under expected credit loss (&#x201c;ECL&#x201d;) model on financial assets. The amount of ECL is updated at each reporting date to reflect
changes in credit risk since initial recognition.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Lifetime ECL represents the ECL that
will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month ECL (&#x201c;12m
ECL&#x201d;) represents the portion of lifetime ECL that is expected to result from default events that are possible within 12 months after
the reporting date. Assessment is done based on the Group&#x2019;s historical credit loss experience, adjusted for factors that are specific
to the debtors, general economic conditions and an assessment of both the current conditions at the reporting date as well as the forecast
of future conditions.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For all instruments, the Group measures
the loss allowance equal to 12m ECL, unless when there has been a significant increase in credit risk since initial recognition, the Group
recognizes lifetime ECL. The assessment of whether lifetime ECL should be recognized is based on significant increases in the likelihood
or risk of a default occurring since initial recognition.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

































































&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(i)&lt;/td&gt;
    &lt;td&gt;Significant increase in credit &lt;span style="letter-spacing: -0.2pt"&gt;risk&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;In assessing whether the credit risk has
increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as of
the reporting date with the risk of a default occurring on the financial instrument as of the date of initial recognition. In making this
assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical
experience and forward-looking information that is available without undue cost or effort.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"&gt;In particular, the following information is taken into account
when assessing whether credit risk has increased &lt;span style="letter-spacing: -0.1pt"&gt;significantly:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;an actual or expected significant deterioration in the financial instrument&#x2019;s internal credit &lt;span style="letter-spacing: -0.1pt"&gt;rating;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;significant deterioration in external market indicators of credit risk, e.g. a significant increase in the
        credit spread, the credit default swap prices for the &lt;span style="letter-spacing: -0.1pt"&gt;debtor;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;existing or forecast adverse changes in business, financial or economic conditions that are expected to
        cause a significant decrease in the debtor&#x2019;s ability to meet its debt obligations;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;an actual or expected significant deterioration in the operating results of the debtor; &lt;span style="letter-spacing: -0.25pt"&gt;and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;an actual or expected significant adverse change in the regulatory, economic, or technological environment
        of the debtor that results in a significant decrease in the debtor&#x2019;s ability to meet its debt obligations.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Irrespective of the outcome of the above
assessment, the Group presumes that the credit risk has increased significantly since initial recognition when contractual payments are
more than 30 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group regularly monitors the effectiveness
of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure
that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(ii)&lt;/td&gt;
    &lt;td&gt;Definition of &lt;span style="letter-spacing: -0.1pt"&gt;default&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For internal credit risk management, the
Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the
debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collaterals held by the Group).&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;It is presumed that default has occurred
when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a
more lagging default criterion is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions
compared to non-default receivables. This is to account for the increased credit risk associated with defaults. The Group rebutted the
presumption of default under ECL model for receivables over 90 days past due based on the good repayment records for those customers with
continuous partial settlement and/or good credit rating of the counterparties.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





























































&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(iii)&lt;/td&gt;
    &lt;td&gt;Credit-impaired financial &lt;span style="letter-spacing: -0.1pt"&gt;assets&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;A financial asset is credit-impaired when
one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that
a financial asset is credit-impaired includes observable data about the following events:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(a)&lt;/td&gt;
    &lt;td&gt;significant financial difficulty of the issuer or the &lt;span style="letter-spacing: -0.1pt"&gt;borrower;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(b)&lt;/td&gt;
    &lt;td&gt;a breach of contract, such as a default or past due &lt;span style="letter-spacing: -0.1pt"&gt;event;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(c)&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;the lender(s) of the borrower, for economic or contractual reasons relating to the borrower&#x2019;s financial
        difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; or&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(d)&lt;/td&gt;
    &lt;td&gt;it is becoming probable that the borrower will enter bankruptcy or other financial &lt;span style="letter-spacing: -0.1pt"&gt;reorganization.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(iv)&lt;/td&gt;
    &lt;td&gt;&lt;span style="letter-spacing: -0.1pt"&gt;Write-off policy&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group writes off a financial asset
when there is information indicating that the counterparty is in severe financial difficulty and there is no reasonable expectations of
recovering the contractual cash flows, for example, when the counterparty has been placed under liquidation or has entered into bankruptcy
proceedings, or, in the case of trade receivables, amounts overdue by more than one year without a feasible repayment plan or without
a reasonable expectation of repayment. Financial assets written off may still be subject to enforcement activities under the Group&#x2019;s
recovery procedures, taking into account legal advice where appropriate. A write-off constitutes a derecognition event. Any subsequent
recoveries are recognized in profit or loss.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(v)&lt;/td&gt;
    &lt;td&gt;Measurement and recognition of &lt;span style="letter-spacing: -0.25pt"&gt;ECL&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The measurement of ECL is a function of
the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The
assessment of the probability of default and loss given default is based on historical data adjusted by forward-looking information. Estimation
of ECL reflects an unbiased and probability-weighted amount that is determined with the respective risks of default occurring as the weights.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Generally, the ECL is the difference between
all contractual cash flows that are due to the Group in accordance with the contract and the cash flows that the Group expects to receive,
discounted at the effective interest rate determined at initial recognition.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Where ECL is measured on a collective basis
or cater for cases where evidence at the individual instrument level may not yet be available, the financial instruments are grouped on
the past due status and settlement pattern of debtors. The grouping is regularly reviewed by management to ensure the constituents of
each group continue to share similar credit risk characteristics.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"&gt;The Group recognizes an impairment gain or loss in profit or loss
for all financial instruments by adjusting their carrying &lt;span style="letter-spacing: -0.1pt"&gt;amount.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



















































&lt;p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_zaWH4LAsg3gf" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_86D_zTC0m7IBeV63"&gt;Financial
liabilities and equity&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Classification as debt or &lt;span style="letter-spacing: -0.1pt"&gt;equity&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;Debt and equity instruments are classified as either financial
liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability
and an equity instrument.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Equity &lt;span style="letter-spacing: -0.1pt"&gt;instruments&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;An equity instrument is any contract that evidences a residual
interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Group are recognized at the
proceeds received, net of direct issue costs.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Financial liabilities at amortized &lt;span style="letter-spacing: -0.2pt"&gt;cost&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;Financial liabilities including trade and other payables, loan
from a former related company and amount due to a director are subsequently measured at amortized cost, using the effective interest method.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Derecognition of financial &lt;span style="letter-spacing: -0.1pt"&gt;liabilities&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;The Group derecognizes financial liabilities when, and only when,
the Group&#x2019;s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability
derecognized and the consideration paid and payable is recognized in profit or loss.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



















































&lt;p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zXRAxST87NVe" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;&lt;span id="xdx_862_zhvruxab3Vkl"&gt;Taxation&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Current &lt;span style="letter-spacing: -0.25pt"&gt;tax&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;Income tax expense represents the sum of the tax currently payable and deferred &lt;span style="letter-spacing: -0.2pt"&gt;tax.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The tax currently payable is based on
taxable profit for the year. Taxable profit differs from &#x201c;profit before tax&#x201d; as reported in the consolidated statement of
profit or loss and other comprehensive income because of income or expense that are taxable or deductible in other years and items that
are never taxable or deductible. The Group&#x2019;s liability for current tax is calculated using tax rates that have been enacted or substantively
enacted by the end of the reporting period.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Deferred &lt;span style="letter-spacing: -0.25pt"&gt;tax&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Deferred tax is recognized on temporary
differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax base used in
the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax
assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be
available against which those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not recognized
if the temporary difference arises from the initial recognition (other than in a business combination) of other assets and liabilities
in a transaction that affects neither the taxable profit nor the accounting profit.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The carrying amount of deferred tax assets
is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits
will be available to allow all or part of the asset to be recovered.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Deferred tax assets and liabilities are
measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset is realized, based on
tax rate (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The measurement of deferred tax liabilities
and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period,
to recover or settle the carrying amount of its assets and liabilities.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

































































&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For the purposes of measuring deferred
tax for leasing transactions in which the Group recognizes the right-of-use assets and the related lease liabilities, the Group first
determines whether the tax deductions are attributable to the right-of-use assets or the lease liabilities.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Deferred tax assets and liabilities are
offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to
income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Current and deferred tax are recognized
in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which
case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_z7fQ54xEpnT4" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86B_zo6Zqx7CVZAc"&gt;Foreign
currency translation&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The functional currency is determined
using the currency of the primary economic environment in which that entity operates. The functional currency, as determined by management,
of the Company and its subsidiaries is HK$. The consolidated financial statements are presented in HK$, which is also the Group&#x2019;s
presentation currency.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Foreign currency transactions are translated
into functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated
at the period-end exchange rate. Non-monetary items measured at historical cost continue to be carried at the exchange rate at the date
of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Exchange differences arising on the translation
of monetary items or on settlement of monetary items are recognized in the statement of comprehensive loss in the period in which they
arise, except where deferred in equity as a qualifying cash flow or net investment hedge.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Exchange differences arising on the translation
of non-monetary items are recognized in other comprehensive income to the extent that gains and losses arising on those non-monetary items
are also recognized in other comprehensive income. Where the non-monetary gain or loss is recognized in profit or loss, the exchange component
is also recognized in profit or loss.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



















































&lt;p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zwYQRuBX5YN1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_865_zmEA46xiDz8g"&gt;Provisions
and Contingencies&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span style="text-decoration: underline"&gt;Provisions&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Provisions are recognized when the Group
has a present legal or constructive obligation as a result of past event, and it is probable that an outflow of economic resources will
be required to settle that obligation and the amount be estimated reliably. Provisions are measured at the management&#x2019;s best estimate
of the expenditure required to settle the obligation at the end of the reporting period. Where the effect of the time value of money is
material, the amount of the provision shall be discounted to present value using a pre-tax discount rate that reflects the current market
assessment of the time value of money and risks specific to the obligation.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;When discounting is used, the increase in the provision due to passage of time is
recognized as a finance cost in profit or &lt;span style="letter-spacing: -0.1pt"&gt;loss.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span style="text-decoration: underline"&gt;Contingencies&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;As of March 31, 2025 and 2026, the Group
was not a party to any material legal or administrative proceedings. From time to time, the Group is involved in various other legal and
regulatory proceedings arising in the normal course of business. While the Group cannot predict the occurrence or outcome of these proceedings
with certainty, it does not believe that an adverse result in any pending legal or regulatory proceeding, individually or in the aggregate,
would be material to the Group&#x2019;s consolidated financial condition or cash flows; however, an unfavorable outcome could have a material
adverse effect on the Group&#x2019;s results of operations.&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForGovernmentGrants_zHemlj7Ot6Nh" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_869_zT6LiCeN639e"&gt;Government
grants&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Government grants are recognized at their
fair value where there is reasonable assurance that the grant will be received, and all attaching conditions will be complied with. Where
the grant relates to an asset, the fair value is recognized as deferred capital grant on the consolidated statements of financial position
and is amortized to profit or loss over the expected useful life of the relevant asset by equal annual instalments. Where the grant relates
to an expense item, it is recognized in profit or loss over the period necessary to match them on a systematic basis to the costs that
it is intended to compensate.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zrV8v7xedlPf" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86F_zg2CvIesXxJ6"&gt;Earnings
per share&lt;/span&gt;&lt;span style="letter-spacing: -0.2pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group computes earnings per share
of Class A Ordinary Shares and Class B Ordinary Shares stock using the two-class method. Basic earnings per share is computed using the
weighted-average number of shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number
of shares and the effect of potentially dilutive securities outstanding during the period. Potentially dilutive securities consist of
restricted stock units and other contingently issuable shares. The dilutive effect of outstanding restricted stock units and other contingently
issuable shares is reflected in diluted earnings per share by application of the treasury stock method.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The rights, including the liquidation
and dividend rights, of the holders of our Class A Ordinary Shares and Class B Ordinary Shares stock are identical, except with respect
to voting.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;In the years ended March 31, 2024, 2025
and 2026, the earnings per share amounts are the same for Class A Ordinary Shares and Class B Ordinary Shares stock because the holders
of each class are entitled to equal per share dividends or distributions in liquidation.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The Company had no dilutive shares as of March 31, 2024, 2025 and &lt;span style="letter-spacing: -0.1pt"&gt;2026.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;















































&lt;p id="xdx_849_eifrs-full--DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory_zSJi9uaa8pv" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_866_zp7VWVLZjQmd"&gt;Critical
Accounting Estimates and Significant Management Judgments &lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;i&gt;IMPAIRMENT ASSESSMENT ON TRADE &lt;span style="letter-spacing: -0.1pt"&gt;RECEIVABLES&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group applies simplified approach
under IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed
the impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based
on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment
of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions.
The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available
without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking
information are considered.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For internal credit risk management,
the Group considers an event of default occurs when information developed internally or obtained from external sources indicates that
the debtor is unlikely to pay its creditors, including the Group, in full. It is presumed that default has occurred when a financial asset
is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion
is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions compared to non-default
receivables. This is to account for the increased credit risk associated with defaults.&lt;/p&gt;



</ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory>
    <CIK0002027815:DescriptionOfBasicOfConsolidationExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000758">&lt;p id="xdx_84D_ecustom--DescriptionOfBasicOfConsolidationExplanatory_zHPxLIxlVwH1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_861_zFGvMz0Iv2Sa"&gt;Basis
of consolidation&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The consolidated financial statements
incorporate the financial statements of the Company and entities (including structured entities) controlled by the Company and its subsidiaries.
Control is achieved when the Company:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;has power over the &lt;span style="letter-spacing: -0.1pt"&gt;investee;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;is exposed, or has rights, to variable returns from its involvement with the investee; &lt;span style="letter-spacing: -0.25pt"&gt;and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;has the ability to use its power to affect its &lt;span style="letter-spacing: -0.1pt"&gt;returns.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group reassesses whether or not it
controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed
above.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Consolidation of a subsidiary begins
when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and
expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other
comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Profit or loss and each item of other
comprehensive income are attributed to the owners of the Group and to the non-controlling interests. Total comprehensive income of subsidiaries
is attributed to the owners of the Group and to the non-controlling interests even if this results in the non-controlling interests having
a deficit balance.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;When necessary, adjustments are made to the financial statements of subsidiaries to
bring their accounting policies into line with the Group&#x2019;s accounting &lt;span style="letter-spacing: -0.1pt"&gt;policies.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;All intra-group assets and liabilities,
equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on &lt;span style="letter-spacing: -0.1pt"&gt;consolidation.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Common &lt;span style="letter-spacing: -0.1pt"&gt;control&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;Acquisition of entities under the Group Reorganization does
not result in any change in economic substance. Accordingly, the consolidated financial statements of the Group are a continuation of
the acquired entities and are accounted for as follows:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;The results of entities are presented as if the internal reorganization occurred from the beginning of the
        earliest period presented in the consolidated financial &lt;span style="letter-spacing: -0.1pt"&gt;statements;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;The Group will consolidate the assets and liabilities of the acquired entities at the pre-combination carrying
        amounts. No adjustments are made to reflect fair values, or recognize any new assets or liabilities, at the date of the internal reorganization
        that would otherwise be done under the acquisition method; and&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;No new goodwill is recognized as a result of the internal reorganization. The only goodwill that is recognized
        is the existing goodwill relating to the combining entities. Any difference between the consideration paid/transferred and the equity
        acquired is reflected within equity as merger reserve.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;Subsidiaries&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;Subsidiaries are entities controlled by the Group. The Group controls
an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to
affect those returns through its power over the entity.&lt;/p&gt;















































</CIK0002027815:DescriptionOfBasicOfConsolidationExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000770">&lt;p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zuPCIXCCaBo4" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;&lt;span id="xdx_860_z6TVAUOPnLQ2"&gt;Leases&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Definition of a &lt;span style="letter-spacing: -0.2pt"&gt;lease&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;A contract is, or contains, a lease if the contract conveys the right to control the
use of an identified asset for a period of time in exchange for &lt;span style="letter-spacing: -0.1pt"&gt;consideration.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For contracts entered into or modified
or arising from business combinations on or after the date of initial application, the Group assesses whether a contract is or contains
a lease based on the definition under IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will
not be reassessed unless the terms and conditions of the contract are subsequently changed.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;The Group as a &lt;span style="letter-spacing: -0.1pt"&gt;lessee&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Right-of-use &lt;span style="letter-spacing: -0.1pt"&gt;assets&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The cost of right-of-use asset &lt;span style="letter-spacing: -0.1pt"&gt;includes:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;the amount of the initial measurement of the lease &lt;span style="letter-spacing: -0.1pt"&gt;liability;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;any lease payments made at or before the commencement date, less any lease incentives &lt;span style="letter-spacing: -0.1pt"&gt;received;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;any initial direct costs incurred by the Group; &lt;span style="letter-spacing: -0.25pt"&gt;and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets, restoring
        the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Right-of-use assets are depreciated on
a straight-line basis over the shorter of its estimated useful life and the lease term, unless there is a transfer of ownership or purchase
option which is reasonably certain to be exercised at the end of the lease term. If there is a transfer of ownership or purchase option
which is reasonably certain to be exercised at the end of the lease term, the lessee depreciates the right-of-use asset over the useful
life of the underlying asset.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The Group presents right-of-use assets as a separate line item on the consolidated
statement of financial &lt;span style="letter-spacing: -0.1pt"&gt;position.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





































































&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Lease &lt;span style="letter-spacing: -0.1pt"&gt;liabilities&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;At the commencement date of a lease,
the Group recognizes and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating
the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate
implicit in the lease is not readily determinable.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The lease payments &lt;span style="letter-spacing: -0.1pt"&gt;include:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;fixed payments (including in-substance fixed payments) less any lease incentives &lt;span style="letter-spacing: -0.1pt"&gt;receivable;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;variable lease payments that depend on an index or a rate, initially measured using the index or rate as of the commencement &lt;span style="letter-spacing: -0.1pt"&gt;date;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;amounts expected to be payable by the Group under residual value &lt;span style="letter-spacing: -0.1pt"&gt;guarantees;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;the exercise price of a purchase option if the Group is reasonably certain to exercise the option; &lt;span style="letter-spacing: -0.25pt"&gt;and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;payments of penalties for terminating a lease, if the lease term reflects the Group exercising an option to terminate the &lt;span style="letter-spacing: -0.1pt"&gt;lease.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;After the commencement date, lease liabilities are adjusted by interest accretion
and lease &lt;span style="letter-spacing: -0.1pt"&gt;payments.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The Group remeasures lease liabilities (and makes a corresponding adjustment to the
related right-of-use assets) &lt;span style="letter-spacing: -0.1pt"&gt;whenever:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which
        case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of
        reassessment.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;the lease payments change due to changes in market rental rates following a market rent review/expected
        payment under a guaranteed residual value, in which cases the related lease liability is remeasured by discounting the revised lease payments
        using the initial discount rate.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The Group presents lease liabilities as a separate line item on the consolidated statement
of financial &lt;span style="letter-spacing: -0.1pt"&gt;position.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Short-term &lt;span style="letter-spacing: -0.1pt"&gt;leases&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Payments associated with short-term leases
are recognised on a straight-line basis as an expense. Short-term leases are leases with a lease term of 12 months or less from the commencement
date and do not contain a purchase option.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



</ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000788">&lt;p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory_zBNYJNvQD0Qb" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_863_z152vIqqhpVa"&gt;Deferred
offering costs&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Deferred offering costs primarily consist
of legal costs, registration fees and other professional costs. These costs that are incremental costs directly attributable to the initial
public offering are deferred and will be charged to shareholder&#x2019;s equity against the gross proceeds of the initial public offering
at completion.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



















































</ifrs-full:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue contextRef="From2025-04-01to2026-03-31" id="Fact000801">&lt;p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zmktdreMrlb1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_868_zGEAY51vObt4"&gt;Revenue
recognition&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Nature of goods or &lt;span style="letter-spacing: -0.1pt"&gt;services&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The nature of the goods or services provided
by the Group are: provision of security related service and asset management services which include (i) brokerage services; (ii) underwriting
and placement; (iii) asset management and (iv) advisory and consultancy services and trading of timepieces.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Identification of performance &lt;span style="letter-spacing: -0.1pt"&gt;obligations&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;At contract inception, the Group assesses
the goods or services promised in a contract with a customer and identifies as a performance obligation each promise to transfer to the
customer either:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(a)&lt;/td&gt;
    &lt;td&gt;a good or service (or a bundle of goods or services) that is distinct; &lt;span style="letter-spacing: -0.25pt"&gt;or&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(b)&lt;/td&gt;
    &lt;td&gt;a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the &lt;span style="letter-spacing: -0.1pt"&gt;customer.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;A good or service that is promised to a customer is distinct if both of the following
criteria are &lt;span style="letter-spacing: -0.2pt"&gt;met:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(a)&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;the customer can benefit from the good or service either on its own or together with other resources that
        are readily available to the customer (i.e. the good or service is capable of being distinct); and&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(b)&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;the Group&#x2019;s promise to transfer the goods or service to the customer is separately identifiable from
        other promises in the contract (i.e. the promise to transfer to good or service is distinct within the context of the contract).&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Timing of revenue &lt;span style="letter-spacing: -0.1pt"&gt;recognition&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Revenue is recognized when (or as) the
Group satisfies a performance obligation by transferring a promised good or service (i.e. an asset) to a customer. An asset is transferred
when (or as) the customer obtains control of that asset.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group transfers control of a good
or service over time and, therefore, satisfies a performance obligation and recognizes revenue over time, if one of the following criteria
is met:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(a)&lt;/td&gt;
    &lt;td&gt;the customer simultaneously receives and consumes the benefits provided by the Group&#x2019;s performance as the Group &lt;span style="letter-spacing: -0.1pt"&gt;performs;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(b)&lt;/td&gt;
    &lt;td&gt;the Group&#x2019;s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is
        created or enhances; &lt;span style="letter-spacing: -0.25pt"&gt;or&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(c)&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;or the Group&#x2019;s performance does not create an asset with an alternative use to the Group and the Group
        has an enforceable right to payment for performance completed to date.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;If a performance obligation is not satisfied
over time, the Group satisfies the performance obligation as a point in time when the customer obtains control of the promised asset.
In determining when the transfer of control occurs, the Group considers the concept of control and such indicators as legal title, physical
possession, right to payment, significant risks and rewards of ownership of the asset, and customer acceptance.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

















































&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;For income from security related service and asset management income, revenue is recognized
on the following &lt;span style="letter-spacing: -0.1pt"&gt;basis:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;brokerage commission on dealing in securities and future contract is recognized on
        a trade date basis when the services are rendered, the amount for which can be reliably estimated and it is probable that the income will
        be received. The brokerage commission income is due on the settlement date of their respective trade dates, normally two or three business
        days after the respective trade date. The revenue is recognized at a point in time (trade date) when the performance obligation has been
        satisfied by the completion of trades and the risks and rewards of ownership have been transferred to/from the customer. The Group acts
        as an agent. The transaction price is a variable consideration as the price is determined to be a fixed percentage of transaction amount.
        Commission fees are directly charged from the customer&#x2019;s account when the transactions are executed;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;underwriting and placing commission is recognized when the relevant placing, underwriting,
        sub-underwriting or structured products arrangement activities are completed. Accordingly, the revenue is recognized at a point in time
        when the performance obligation has been satisfied by the completion of transaction and the risks and rewards of ownership have been transferred
        to/from the customer;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;income from provision of asset management services includes (i) investment management fee and (ii) performance &lt;span style="letter-spacing: -0.2pt"&gt;fee.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(i)&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;investment management fee is recognized over time when customers simultaneously receive
        and consume the benefit provided by the Group. The Group rendered asset management services to customers as a principal, which are recorded
        over the period of service provided. Asset management income is charged by the Group to funds monthly and collected directly out of custodial
        accounts. The Group provide asset management services to individual customers and charges customers management fee at fixed percentage
        of asset value under management in accordance with the agreements. The fee is due and paid within the specified terms of payment. The
        transaction price is a variable consideration as the price is determined to be a fixed percentage of asset value.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(ii)&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;performance fees is accounted for when the return on assets under management, over
        a given period established in each fund&#x2019;s private memorandum, exceeds certain return benchmarks or other performance benchmarks,
        depending on each fund&#x2019;s private memorandum. Performance fees are calculated periodically. Performance fees are a form of variable
        consideration. The Company recognizes these fees at a point in time when the associated performance obligations are satisfied, the related
        uncertainties are resolved, the likelihood of a claw-back or reversal is improbable and the likely amount of the transaction prices can
        be estimated without significant chance of reversal, indicating high probability of economic benefits and cash inflow to us. No performance
        fee is noted for the years ended March 31, 2025 and 2026.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;advisory and consultancy income is recognized over time when the relevant advises and
        consultancy services have been provided or rendered. The Group enter a distinct contract with its customers as a principal for the provision
        of advisory and consultancy services. The Group concludes that each monthly investment advisory service (1) is distinct and (2) meets
        the criteria for recognizing revenue over time. In addition, the Group concludes that the services provided each month are substantially
        similar and result in the transfer of substantially similar services to the customers each month. That is, the benefit consumed by the
        customers is substantially similar for each month, even though the exact volume of services may vary. There is no variable consideration
        in the transaction price. Accordingly, based on the output methods, the Group recognizes revenues from advisory services on a monthly
        basis when it satisfies its performance obligations throughout the contract terms.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;For income from trading of timepieces, revenue is recognized at
a point in time at which the customer obtains the control of the promised asset, which generally coincides with the time when the goods
are delivered to customers and the title is passed.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;















































</ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue>
    <ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000824">&lt;p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_zMWxn27hdIz1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_862_zKcmkit8gCTa"&gt;Employee
benefits&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Retirement benefit &lt;span style="letter-spacing: -0.2pt"&gt;cost&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;Payments to the Mandatory Provident Fund Scheme are recognized as an expense when
employees have rendered service entitling them to the &lt;span style="letter-spacing: -0.1pt"&gt;contributions.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



</ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000826">&lt;p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zk5fCSz8sDu3" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_862_z3EnqHCik3l8"&gt;Borrowing
costs&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;All borrowing costs are recognized in profit or loss in the period in which they are
&lt;span style="letter-spacing: -0.1pt"&gt;incurred.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



</ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000828">&lt;p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory_zj1vlt7pRWqj" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_867_zN7whtA7S6g7"&gt;Cash
and cash equivalents&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For the purpose of the consolidated statements
of cash flows, cash and cash equivalents comprise cash on hand, highly liquid investments with original maturities of three months or
less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and demand
deposits which are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value,
and have a short maturity of generally within three months when acquired, less bank overdrafts which are repayable on demand and form
in integral part of the Group&#x2019;s cash &lt;span style="letter-spacing: -0.1pt"&gt;management.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For the purposes of the consolidated
statements of financial position, cash and cash equivalents comprise cash on hand and at banks which are not restricted to &lt;span style="letter-spacing: -0.2pt"&gt;use.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



</ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000830">&lt;p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zGi1SiKnyTv3" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_86B_ztEmm0HIPEJa"&gt;Property,
plant and equipment&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Property, plant and equipment are stated
in the consolidated statement of financial position at cost less subsequent accumulated depreciation and subsequent accumulated impairment
losses, if any.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Depreciation is recognized so as to allocate
the cost of items of property, plant and equipment over their estimated useful lives, using the straight-line method. The estimated useful
lives and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for
on a prospective basis.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;An item of property, plant and equipment
is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain
or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the
sales proceeds and the carrying amount of the asset and is recognized in profit or loss.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;















































</ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000842">&lt;p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_znOgv8OUp3ng" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_869_zxKe0KXj1If3"&gt;Impairment
of non-financial assets&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;At the end of each financial year, the
Group assesses the carrying amounts of its non-financial assets to determine whether there is any indication that those assets have suffered
an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of
the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the Group estimates
the recoverable amount of the cash-generating unit to which the asset belongs.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;If the recoverable amount of an asset
(or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (cash-generating unit) is
reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the impairment loss is recognized in other comprehensive income up to the amount of any previous revaluation.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Where an impairment loss subsequently
reverses, the carrying amount of the asset (cash-generating unit) is increased to the revised estimate of its recoverable amount, but
so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been
recognized for the asset (cash-generating unit) in prior years. A previously recognized impairment for an asset other than goodwill is
only reversed if there has been a change in the estimates used to determine the asset&#x2019;s recoverable amount since the last impairment
loss was recognized. A reversal of an impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried
at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



</ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000844">&lt;p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_zQWz2uAS4HS8" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_86F_zrj6UrLKGsa8"&gt;Related
parties&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;A party is considered to be related to the Group &lt;span style="letter-spacing: -0.25pt"&gt;if:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(a)&lt;/td&gt;
    &lt;td&gt;the party is a person or a close member of that person&#x2019;s family and that &lt;span style="letter-spacing: -0.1pt"&gt;person&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(i)&lt;/td&gt;
    &lt;td&gt;has control or joint control over the &lt;span style="letter-spacing: -0.1pt"&gt;Group;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(ii)&lt;/td&gt;
    &lt;td&gt;has significant influence over the Group; &lt;span style="letter-spacing: -0.25pt"&gt;or&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(iii)&lt;/td&gt;
    &lt;td&gt;is a member of the key management personnel of the Group or of a parent of the &lt;span style="letter-spacing: -0.1pt"&gt;Group;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.25pt"&gt;or&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(b)&lt;/td&gt;
    &lt;td&gt;the party is an entity where any of the following conditions &lt;span style="letter-spacing: -0.1pt"&gt;applies:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(i)&lt;/td&gt;
    &lt;td&gt;the entity and the Group are members of the same &lt;span style="letter-spacing: -0.1pt"&gt;group;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(ii)&lt;/td&gt;
    &lt;td&gt;one entity is an associate or joint venture of the other entity (or of a parent, subsidiary or fellow subsidiary of the other &lt;span style="letter-spacing: -0.1pt"&gt;entity);&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(iii)&lt;/td&gt;
    &lt;td&gt;the entity and the Group are joint ventures of the same third &lt;span style="letter-spacing: -0.1pt"&gt;party;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(iv)&lt;/td&gt;
    &lt;td&gt;one entity is a joint venture of a third entity and the other entity is an associate of the third &lt;span style="letter-spacing: -0.1pt"&gt;entity;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(v)&lt;/td&gt;
    &lt;td&gt;the entity is a post-employment benefit plan for the benefit of employees of either the Group or an entity related to the &lt;span style="letter-spacing: -0.1pt"&gt;Group;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(vi)&lt;/td&gt;
    &lt;td&gt;the entity is controlled or jointly controlled by a person identified in &lt;span style="letter-spacing: -0.2pt"&gt;(a);&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(vii)&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;a person identified in (a)(i) has significant influence over the entity or is a member of the key management
        personnel of the entity (or of a parent of the entity); and&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(viii)&lt;/td&gt;
    &lt;td&gt;the entity, or any member of a group of which it is a part, provides key management personnel services to the Group or to the parent of
        the &lt;span style="letter-spacing: -0.1pt"&gt;Group.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;















































</ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories contextRef="From2025-04-01to2026-03-31" id="Fact000856">&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_z0gdqbiOfp0k" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;&lt;span id="xdx_860_zK3lHEXT3hr3"&gt;Inventories&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Inventories are stated at the lower of
cost and net realizable value. Cost is calculated on a specific identification basis for watches. Net realizable value is the estimated
selling price for inventories less the estimated costs of completion and costs necessary to make the sale. Cost necessary to make the
sale include incremental costs directly attributable to the sale and non-incremental costs which the Group must incur to make the sale.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;When inventories are sold, the carrying
amount of those inventories is recognized as an expense in which the related revenue is recognized. The amount of any write-down of inventories
to net realizable value and all losses of inventories are recognized as an expense in the period the write-down or loss occurs. The amount
of any reversal of any write-down of inventories is recognized as a reduction in the amount of inventories recognized as an expense in
which the reversal &lt;span style="letter-spacing: -0.1pt"&gt;occurs.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



</ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000858">&lt;p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_zrFgtQZrOwO6" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_861_zKLLTDyY4nj5"&gt;Financial
assets&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Initial recognition and &lt;span style="letter-spacing: -0.1pt"&gt;measurement&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;Financial assets of the Group are classified, at initial recognition, as subsequently
measured at amortized &lt;span style="letter-spacing: -0.1pt"&gt;cost.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The classification of financial assets
at initial recognition depends on the financial asset's contractual cash flow characteristics and the Group&#x2019;s business model for
managing them. The Group initially measures a financial asset at its fair value, plus in the case of a financial asset not at fair value
through profit or loss, transaction costs.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group&#x2019;s business model for
managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines
whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;All regular way purchases and sales of
financial assets are recognized on the trade date, that is, the date that the Group commits to purchase or sell the asset. Regular way
purchases or sales are purchases or sales of financial assets that require delivery of assets within the period generally established
by regulation or convention in the marketplace.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Subsequent &lt;span style="letter-spacing: -0.1pt"&gt;measurement&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The subsequent measurement of financial assets depends on their classification as
&lt;span style="letter-spacing: -0.1pt"&gt;follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Financial assets at amortized &lt;span style="letter-spacing: -0.2pt"&gt;cost&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The Group measures financial assets at amortized cost if both of the following conditions
are &lt;span style="letter-spacing: -0.2pt"&gt;met:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;The financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash &lt;span style="letter-spacing: -0.1pt"&gt;flows.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;The contractual terms of the financial asset give rise on specified dates to cash flows that are solely
        payment of principal and interest on the principal amount outstanding.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

























































&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;Financial assets at amortized cost are subsequently measured
using the effective interest method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is
derecognized, modified or impaired.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Derecognition of financial
&lt;span style="letter-spacing: -0.1pt"&gt;assets&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;A financial asset (or, where applicable,
a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e., removed from the Group&#x2019;s
consolidated statement of financial position) when:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;the rights to receive cash flows from the asset have expired; &lt;span style="letter-spacing: -0.25pt"&gt;or&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 100%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;the Group has transferred its rights to receive cash flows from the asset or has assumed
        an obligation to pay the received cash flows in full without material delay to a third party under a &#x201c;pass-through&#x201d; arrangement;
        and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred
        nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;When the Group has transferred its rights
to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates if, and to what extent it, has retained
the risk and rewards of ownership of the asset. When it has neither transferred nor retained substantially all the risks and rewards of
the asset nor transferred control of the asset, the Group continues to recognize the transferred asset to the extent of the Group&#x2019;s
continuing involvement. In that case, the Group also recognizes an associated liability. The transferred asset and the associated liability
are measured on a basis that reflects the rights and obligations that the Group has retained.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Continuing involvement that takes the
form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount
of consideration that the Group could be required to repay.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Impairment of financial
assets under IFRS &lt;span style="letter-spacing: -0.5pt"&gt;9&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group performs impairment assessment
under expected credit loss (&#x201c;ECL&#x201d;) model on financial assets. The amount of ECL is updated at each reporting date to reflect
changes in credit risk since initial recognition.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Lifetime ECL represents the ECL that
will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month ECL (&#x201c;12m
ECL&#x201d;) represents the portion of lifetime ECL that is expected to result from default events that are possible within 12 months after
the reporting date. Assessment is done based on the Group&#x2019;s historical credit loss experience, adjusted for factors that are specific
to the debtors, general economic conditions and an assessment of both the current conditions at the reporting date as well as the forecast
of future conditions.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For all instruments, the Group measures
the loss allowance equal to 12m ECL, unless when there has been a significant increase in credit risk since initial recognition, the Group
recognizes lifetime ECL. The assessment of whether lifetime ECL should be recognized is based on significant increases in the likelihood
or risk of a default occurring since initial recognition.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

































































&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(i)&lt;/td&gt;
    &lt;td&gt;Significant increase in credit &lt;span style="letter-spacing: -0.2pt"&gt;risk&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;In assessing whether the credit risk has
increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as of
the reporting date with the risk of a default occurring on the financial instrument as of the date of initial recognition. In making this
assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical
experience and forward-looking information that is available without undue cost or effort.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"&gt;In particular, the following information is taken into account
when assessing whether credit risk has increased &lt;span style="letter-spacing: -0.1pt"&gt;significantly:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;an actual or expected significant deterioration in the financial instrument&#x2019;s internal credit &lt;span style="letter-spacing: -0.1pt"&gt;rating;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;significant deterioration in external market indicators of credit risk, e.g. a significant increase in the
        credit spread, the credit default swap prices for the &lt;span style="letter-spacing: -0.1pt"&gt;debtor;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;existing or forecast adverse changes in business, financial or economic conditions that are expected to
        cause a significant decrease in the debtor&#x2019;s ability to meet its debt obligations;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;an actual or expected significant deterioration in the operating results of the debtor; &lt;span style="letter-spacing: -0.25pt"&gt;and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;an actual or expected significant adverse change in the regulatory, economic, or technological environment
        of the debtor that results in a significant decrease in the debtor&#x2019;s ability to meet its debt obligations.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Irrespective of the outcome of the above
assessment, the Group presumes that the credit risk has increased significantly since initial recognition when contractual payments are
more than 30 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group regularly monitors the effectiveness
of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure
that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(ii)&lt;/td&gt;
    &lt;td&gt;Definition of &lt;span style="letter-spacing: -0.1pt"&gt;default&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For internal credit risk management, the
Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the
debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collaterals held by the Group).&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;It is presumed that default has occurred
when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a
more lagging default criterion is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions
compared to non-default receivables. This is to account for the increased credit risk associated with defaults. The Group rebutted the
presumption of default under ECL model for receivables over 90 days past due based on the good repayment records for those customers with
continuous partial settlement and/or good credit rating of the counterparties.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





























































&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(iii)&lt;/td&gt;
    &lt;td&gt;Credit-impaired financial &lt;span style="letter-spacing: -0.1pt"&gt;assets&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;A financial asset is credit-impaired when
one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that
a financial asset is credit-impaired includes observable data about the following events:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(a)&lt;/td&gt;
    &lt;td&gt;significant financial difficulty of the issuer or the &lt;span style="letter-spacing: -0.1pt"&gt;borrower;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(b)&lt;/td&gt;
    &lt;td&gt;a breach of contract, such as a default or past due &lt;span style="letter-spacing: -0.1pt"&gt;event;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(c)&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;the lender(s) of the borrower, for economic or contractual reasons relating to the borrower&#x2019;s financial
        difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; or&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(d)&lt;/td&gt;
    &lt;td&gt;it is becoming probable that the borrower will enter bankruptcy or other financial &lt;span style="letter-spacing: -0.1pt"&gt;reorganization.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(iv)&lt;/td&gt;
    &lt;td&gt;&lt;span style="letter-spacing: -0.1pt"&gt;Write-off policy&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group writes off a financial asset
when there is information indicating that the counterparty is in severe financial difficulty and there is no reasonable expectations of
recovering the contractual cash flows, for example, when the counterparty has been placed under liquidation or has entered into bankruptcy
proceedings, or, in the case of trade receivables, amounts overdue by more than one year without a feasible repayment plan or without
a reasonable expectation of repayment. Financial assets written off may still be subject to enforcement activities under the Group&#x2019;s
recovery procedures, taking into account legal advice where appropriate. A write-off constitutes a derecognition event. Any subsequent
recoveries are recognized in profit or loss.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(v)&lt;/td&gt;
    &lt;td&gt;Measurement and recognition of &lt;span style="letter-spacing: -0.25pt"&gt;ECL&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The measurement of ECL is a function of
the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The
assessment of the probability of default and loss given default is based on historical data adjusted by forward-looking information. Estimation
of ECL reflects an unbiased and probability-weighted amount that is determined with the respective risks of default occurring as the weights.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Generally, the ECL is the difference between
all contractual cash flows that are due to the Group in accordance with the contract and the cash flows that the Group expects to receive,
discounted at the effective interest rate determined at initial recognition.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Where ECL is measured on a collective basis
or cater for cases where evidence at the individual instrument level may not yet be available, the financial instruments are grouped on
the past due status and settlement pattern of debtors. The grouping is regularly reviewed by management to ensure the constituents of
each group continue to share similar credit risk characteristics.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"&gt;The Group recognizes an impairment gain or loss in profit or loss
for all financial instruments by adjusting their carrying &lt;span style="letter-spacing: -0.1pt"&gt;amount.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



















































</ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000913">&lt;p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_zaWH4LAsg3gf" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_86D_zTC0m7IBeV63"&gt;Financial
liabilities and equity&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Classification as debt or &lt;span style="letter-spacing: -0.1pt"&gt;equity&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;Debt and equity instruments are classified as either financial
liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability
and an equity instrument.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Equity &lt;span style="letter-spacing: -0.1pt"&gt;instruments&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;An equity instrument is any contract that evidences a residual
interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Group are recognized at the
proceeds received, net of direct issue costs.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Financial liabilities at amortized &lt;span style="letter-spacing: -0.2pt"&gt;cost&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;Financial liabilities including trade and other payables, loan
from a former related company and amount due to a director are subsequently measured at amortized cost, using the effective interest method.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;i&gt;Derecognition of financial &lt;span style="letter-spacing: -0.1pt"&gt;liabilities&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;The Group derecognizes financial liabilities when, and only when,
the Group&#x2019;s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability
derecognized and the consideration paid and payable is recognized in profit or loss.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



















































</ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000926">&lt;p id="xdx_84C_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zXRAxST87NVe" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;&lt;span id="xdx_862_zhvruxab3Vkl"&gt;Taxation&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Current &lt;span style="letter-spacing: -0.25pt"&gt;tax&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;Income tax expense represents the sum of the tax currently payable and deferred &lt;span style="letter-spacing: -0.2pt"&gt;tax.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The tax currently payable is based on
taxable profit for the year. Taxable profit differs from &#x201c;profit before tax&#x201d; as reported in the consolidated statement of
profit or loss and other comprehensive income because of income or expense that are taxable or deductible in other years and items that
are never taxable or deductible. The Group&#x2019;s liability for current tax is calculated using tax rates that have been enacted or substantively
enacted by the end of the reporting period.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Deferred &lt;span style="letter-spacing: -0.25pt"&gt;tax&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Deferred tax is recognized on temporary
differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax base used in
the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax
assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be
available against which those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not recognized
if the temporary difference arises from the initial recognition (other than in a business combination) of other assets and liabilities
in a transaction that affects neither the taxable profit nor the accounting profit.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The carrying amount of deferred tax assets
is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits
will be available to allow all or part of the asset to be recovered.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Deferred tax assets and liabilities are
measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset is realized, based on
tax rate (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The measurement of deferred tax liabilities
and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period,
to recover or settle the carrying amount of its assets and liabilities.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

































































&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For the purposes of measuring deferred
tax for leasing transactions in which the Group recognizes the right-of-use assets and the related lease liabilities, the Group first
determines whether the tax deductions are attributable to the right-of-use assets or the lease liabilities.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Deferred tax assets and liabilities are
offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to
income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Current and deferred tax are recognized
in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which
case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



</ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000943">&lt;p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_z7fQ54xEpnT4" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86B_zo6Zqx7CVZAc"&gt;Foreign
currency translation&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The functional currency is determined
using the currency of the primary economic environment in which that entity operates. The functional currency, as determined by management,
of the Company and its subsidiaries is HK$. The consolidated financial statements are presented in HK$, which is also the Group&#x2019;s
presentation currency.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Foreign currency transactions are translated
into functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated
at the period-end exchange rate. Non-monetary items measured at historical cost continue to be carried at the exchange rate at the date
of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Exchange differences arising on the translation
of monetary items or on settlement of monetary items are recognized in the statement of comprehensive loss in the period in which they
arise, except where deferred in equity as a qualifying cash flow or net investment hedge.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Exchange differences arising on the translation
of non-monetary items are recognized in other comprehensive income to the extent that gains and losses arising on those non-monetary items
are also recognized in other comprehensive income. Where the non-monetary gain or loss is recognized in profit or loss, the exchange component
is also recognized in profit or loss.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



















































</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000956">&lt;p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zwYQRuBX5YN1" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;b&gt;&lt;span id="xdx_865_zmEA46xiDz8g"&gt;Provisions
and Contingencies&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span style="text-decoration: underline"&gt;Provisions&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Provisions are recognized when the Group
has a present legal or constructive obligation as a result of past event, and it is probable that an outflow of economic resources will
be required to settle that obligation and the amount be estimated reliably. Provisions are measured at the management&#x2019;s best estimate
of the expenditure required to settle the obligation at the end of the reporting period. Where the effect of the time value of money is
material, the amount of the provision shall be discounted to present value using a pre-tax discount rate that reflects the current market
assessment of the time value of money and risks specific to the obligation.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;When discounting is used, the increase in the provision due to passage of time is
recognized as a finance cost in profit or &lt;span style="letter-spacing: -0.1pt"&gt;loss.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span style="text-decoration: underline"&gt;Contingencies&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;As of March 31, 2025 and 2026, the Group
was not a party to any material legal or administrative proceedings. From time to time, the Group is involved in various other legal and
regulatory proceedings arising in the normal course of business. While the Group cannot predict the occurrence or outcome of these proceedings
with certainty, it does not believe that an adverse result in any pending legal or regulatory proceeding, individually or in the aggregate,
would be material to the Group&#x2019;s consolidated financial condition or cash flows; however, an unfavorable outcome could have a material
adverse effect on the Group&#x2019;s results of operations.&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;



</ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants contextRef="From2025-04-01to2026-03-31" id="Fact000958">&lt;p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForGovernmentGrants_zHemlj7Ot6Nh" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_869_zT6LiCeN639e"&gt;Government
grants&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Government grants are recognized at their
fair value where there is reasonable assurance that the grant will be received, and all attaching conditions will be complied with. Where
the grant relates to an asset, the fair value is recognized as deferred capital grant on the consolidated statements of financial position
and is amortized to profit or loss over the expected useful life of the relevant asset by equal annual instalments. Where the grant relates
to an expense item, it is recognized in profit or loss over the period necessary to match them on a systematic basis to the costs that
it is intended to compensate.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



</ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants>
    <ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000960">&lt;p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zrV8v7xedlPf" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86F_zg2CvIesXxJ6"&gt;Earnings
per share&lt;/span&gt;&lt;span style="letter-spacing: -0.2pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group computes earnings per share
of Class A Ordinary Shares and Class B Ordinary Shares stock using the two-class method. Basic earnings per share is computed using the
weighted-average number of shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number
of shares and the effect of potentially dilutive securities outstanding during the period. Potentially dilutive securities consist of
restricted stock units and other contingently issuable shares. The dilutive effect of outstanding restricted stock units and other contingently
issuable shares is reflected in diluted earnings per share by application of the treasury stock method.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The rights, including the liquidation
and dividend rights, of the holders of our Class A Ordinary Shares and Class B Ordinary Shares stock are identical, except with respect
to voting.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;In the years ended March 31, 2024, 2025
and 2026, the earnings per share amounts are the same for Class A Ordinary Shares and Class B Ordinary Shares stock because the holders
of each class are entitled to equal per share dividends or distributions in liquidation.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The Company had no dilutive shares as of March 31, 2024, 2025 and &lt;span style="letter-spacing: -0.1pt"&gt;2026.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;















































</ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory>
    <ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000972">&lt;p id="xdx_849_eifrs-full--DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory_zSJi9uaa8pv" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_866_zp7VWVLZjQmd"&gt;Critical
Accounting Estimates and Significant Management Judgments &lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;i&gt;IMPAIRMENT ASSESSMENT ON TRADE &lt;span style="letter-spacing: -0.1pt"&gt;RECEIVABLES&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group applies simplified approach
under IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed
the impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based
on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment
of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions.
The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available
without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking
information are considered.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For internal credit risk management,
the Group considers an event of default occurs when information developed internally or obtained from external sources indicates that
the debtor is unlikely to pay its creditors, including the Group, in full. It is presumed that default has occurred when a financial asset
is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion
is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions compared to non-default
receivables. This is to account for the increased credit risk associated with defaults.&lt;/p&gt;



</ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory>
    <ifrs-full:DisclosureOfRevenueExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact000974">&lt;p id="xdx_800_eifrs-full--DisclosureOfRevenueExplanatory_zMnx8isdxkUh" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0pt"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;4.&lt;/td&gt;
    &lt;td&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span id="xdx_824_zQIlUZPqblD4"&gt;REVENUE&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Breakdown of &lt;span style="letter-spacing: -0.1pt"&gt;revenue&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleofBreakdownofRevenueTableTextBlock_zDferbXqARNc" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - REVENUE (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B7_zwJjgjxJxMHl" style="display: none"&gt;Schedule of breakdown of revenue&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20240331_zgWeWtYknJ91" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20250331_zdxnkQ7fjeje" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20260331_z80oVCMLFb7e" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; font-style: italic; text-align: left"&gt;Recognized at a point in time&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--SecurityRelatedServiceAndAssetManagementIncomeThirdParties1_iI_zaJojRh8inC2" style="vertical-align: bottom"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Security related service and asset management income &#x2013; third parties&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;54&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;257&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0980"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--TradingOfTimepiecesThirdParties_iI_zjjSTo7Hm1nd" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Trading of timepieces - third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;13,288&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;32,873&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;47,381&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; font-style: italic; text-align: left"&gt;Recognized over time&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Security related service and asset management income&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--AssetManagementFeeRelatedPartiesNote16b_iI_zEPz4orT79Oj" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;-&#160;&#160;Asset management fee &#x2013; related parties (Note 17(b))&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;766&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;4,236&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,278&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--AdvisoryAndConsultancyFeeThirdParties_iI_zQuXUm0sDyGh" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;-&#160;&#160;Advisory and consultancy fee &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;18,740&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;16,391&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;5,400&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--TotalBreakDownOfRevenue_iI_ztYN4NjWaK35" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;Total break down of revenue&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;32,848&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;53,757&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;62,059&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 107%"&gt;&lt;span style="font-size: 10pt; line-height: 107%"&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt;
Security related service and asset management income comprises brokerage income, asset management fee, underwriting and placement commissions,
as well as advisory and consultancy fee.&lt;/p&gt;



&lt;p id="xdx_8A2_zRVNdeQ9iSL1" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;































</ifrs-full:DisclosureOfRevenueExplanatory>
    <CIK0002027815:ScheduleofBreakdownofRevenueTableTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact000976">&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleofBreakdownofRevenueTableTextBlock_zDferbXqARNc" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - REVENUE (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B7_zwJjgjxJxMHl" style="display: none"&gt;Schedule of breakdown of revenue&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20240331_zgWeWtYknJ91" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20250331_zdxnkQ7fjeje" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20260331_z80oVCMLFb7e" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; font-style: italic; text-align: left"&gt;Recognized at a point in time&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--SecurityRelatedServiceAndAssetManagementIncomeThirdParties1_iI_zaJojRh8inC2" style="vertical-align: bottom"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Security related service and asset management income &#x2013; third parties&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;54&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;257&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0980"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--TradingOfTimepiecesThirdParties_iI_zjjSTo7Hm1nd" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Trading of timepieces - third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;13,288&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;32,873&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;47,381&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; font-style: italic; text-align: left"&gt;Recognized over time&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Security related service and asset management income&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--AssetManagementFeeRelatedPartiesNote16b_iI_zEPz4orT79Oj" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;-&#160;&#160;Asset management fee &#x2013; related parties (Note 17(b))&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;766&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;4,236&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,278&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--AdvisoryAndConsultancyFeeThirdParties_iI_zQuXUm0sDyGh" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;-&#160;&#160;Advisory and consultancy fee &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;18,740&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;16,391&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;5,400&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--TotalBreakDownOfRevenue_iI_ztYN4NjWaK35" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;Total break down of revenue&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;32,848&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;53,757&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;62,059&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 107%"&gt;&lt;span style="font-size: 10pt; line-height: 107%"&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt;
Security related service and asset management income comprises brokerage income, asset management fee, underwriting and placement commissions,
as well as advisory and consultancy fee.&lt;/p&gt;



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&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0pt"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;5.&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_827_zrX5YSqzWiz3"&gt;COST OF REVENUE&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Breakdown of cost of &lt;span style="letter-spacing: -0.1pt"&gt;revenue&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;/p&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_896_eifrs-full--DisclosureOfInsurancePremiumRevenueExplanatory_z66LNgu7nq76" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - COST OF REVENUE (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BB_zn8h5wyuauK7" style="display: none"&gt;Schedule of cost of revenue&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Security related service and asset management income&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CostOfSales_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementIncome1Member_zQ57trN4xqn4" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;2,585&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CostOfSales_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementIncome1Member_zV7oUmDlMBcg" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;1,947&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CostOfSales_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementIncome1Member_z2Ti3CEPB8Wd" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;1,509&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Trading of timepieces &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CostOfSales_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesThirdPartiesMember_zchaR4Sos64" style="font-size: 10pt; text-align: right" title="Cost of revenue"&gt;12,493&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CostOfSales_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesThirdPartiesMember_zDW064z7lvWj" style="font-size: 10pt; text-align: right" title="Cost of revenue"&gt;31,887&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CostOfSales_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesThirdPartiesMember_zBkPV3fp2ske" style="font-size: 10pt; text-align: right" title="Cost of revenue"&gt;39,946&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Trading of timepieces &#x2013; related parties (Note 17(b))&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CostOfSales_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesRelatedPartiesMember_zSkQZD9YdXBh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1020"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CostOfSales_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesRelatedPartiesMember_z8hau0pLctI" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1022"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CostOfSales_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesRelatedPartiesMember_zpuBvsKKAKO4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;4,507&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CostOfSales_c20230401__20240331_z6cavVbIWiNg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;15,078&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CostOfSales_c20240401__20250331_zAxpEuj04u86" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;33,834&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CostOfSales_c20250401__20260331_zqXTY852Bgh3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;45,962&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"&gt;&lt;span style="font-size: 10pt; line-height: 102%"&gt;&lt;sup&gt;1&lt;/sup&gt;
&lt;/span&gt;For the years ended March 31, 2024, 2025 and 2026, included in the costs of security related service and asset management are mainly
the direct labor costs with aggregate carrying amount of HK$&lt;span id="xdx_90E_ecustom--DirectLaborCosts_c20250401__20260331_ztxN5XbLmLn3" title="Direct labor costs"&gt;2,477,000&lt;/span&gt;,
HK$&lt;span id="xdx_908_ecustom--DirectLaborCosts_c20240401__20250331_zlhZjh9z4q9" title="Direct labor costs"&gt;1,791,000&lt;/span&gt;
and HK$&lt;span id="xdx_909_ecustom--DirectLaborCosts_c20230401__20240331_zcD7Tl2anAI1" title="Direct labor costs"&gt;1,432,000&lt;/span&gt;,
director salary of HK$&lt;span id="xdx_903_ecustom--DirectorSalary_iI_c20260331_zINqPreQZBig" title="Director salary"&gt;20,000&lt;/span&gt;,
HK$nil and HK$nil as well as security handling cost of HK$&lt;span id="xdx_901_ecustom--HandlingCost_c20250401__20260331_zunVMv9dKpx1" title="Handling cost"&gt;88,000&lt;/span&gt;,
HK$&lt;span id="xdx_90A_ecustom--HandlingCost_c20240401__20250331_z8AW3BMvbFhf" title="Handling cost"&gt;156,000
&lt;/span&gt;and HK$&lt;span id="xdx_90A_ecustom--HandlingCost_c20230401__20240331_zNq4PT5Qg2uk" title="Handling cost"&gt;77,000&lt;/span&gt;,
respectively.&lt;/p&gt;



&lt;p id="xdx_8AA_zitX3JDPBQTl" style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"&gt;&#160;&lt;/p&gt;



</CIK0002027815:DisclosureOfCostOfRevenueExplanatory>
    <ifrs-full:DisclosureOfInsurancePremiumRevenueExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001006">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_eifrs-full--DisclosureOfInsurancePremiumRevenueExplanatory_z66LNgu7nq76" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - COST OF REVENUE (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BB_zn8h5wyuauK7" style="display: none"&gt;Schedule of cost of revenue&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Security related service and asset management income&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CostOfSales_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementIncome1Member_zQ57trN4xqn4" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;2,585&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--CostOfSales_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementIncome1Member_zV7oUmDlMBcg" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;1,947&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--CostOfSales_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementIncome1Member_z2Ti3CEPB8Wd" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;1,509&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Trading of timepieces &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--CostOfSales_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesThirdPartiesMember_zchaR4Sos64" style="font-size: 10pt; text-align: right" title="Cost of revenue"&gt;12,493&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CostOfSales_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesThirdPartiesMember_zDW064z7lvWj" style="font-size: 10pt; text-align: right" title="Cost of revenue"&gt;31,887&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CostOfSales_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesThirdPartiesMember_zBkPV3fp2ske" style="font-size: 10pt; text-align: right" title="Cost of revenue"&gt;39,946&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Trading of timepieces &#x2013; related parties (Note 17(b))&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--CostOfSales_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesRelatedPartiesMember_zSkQZD9YdXBh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1020"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--CostOfSales_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesRelatedPartiesMember_z8hau0pLctI" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1022"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--CostOfSales_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesRelatedPartiesMember_zpuBvsKKAKO4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;4,507&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CostOfSales_c20230401__20240331_z6cavVbIWiNg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;15,078&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--CostOfSales_c20240401__20250331_zAxpEuj04u86" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;33,834&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--CostOfSales_c20250401__20260331_zqXTY852Bgh3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue"&gt;45,962&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"&gt;&lt;span style="font-size: 10pt; line-height: 102%"&gt;&lt;sup&gt;1&lt;/sup&gt;
&lt;/span&gt;For the years ended March 31, 2024, 2025 and 2026, included in the costs of security related service and asset management are mainly
the direct labor costs with aggregate carrying amount of HK$&lt;span id="xdx_90E_ecustom--DirectLaborCosts_c20250401__20260331_ztxN5XbLmLn3" title="Direct labor costs"&gt;2,477,000&lt;/span&gt;,
HK$&lt;span id="xdx_908_ecustom--DirectLaborCosts_c20240401__20250331_zlhZjh9z4q9" title="Direct labor costs"&gt;1,791,000&lt;/span&gt;
and HK$&lt;span id="xdx_909_ecustom--DirectLaborCosts_c20230401__20240331_zcD7Tl2anAI1" title="Direct labor costs"&gt;1,432,000&lt;/span&gt;,
director salary of HK$&lt;span id="xdx_903_ecustom--DirectorSalary_iI_c20260331_zINqPreQZBig" title="Director salary"&gt;20,000&lt;/span&gt;,
HK$nil and HK$nil as well as security handling cost of HK$&lt;span id="xdx_901_ecustom--HandlingCost_c20250401__20260331_zunVMv9dKpx1" title="Handling cost"&gt;88,000&lt;/span&gt;,
HK$&lt;span id="xdx_90A_ecustom--HandlingCost_c20240401__20250331_z8AW3BMvbFhf" title="Handling cost"&gt;156,000
&lt;/span&gt;and HK$&lt;span id="xdx_90A_ecustom--HandlingCost_c20230401__20240331_zNq4PT5Qg2uk" title="Handling cost"&gt;77,000&lt;/span&gt;,
respectively.&lt;/p&gt;



</ifrs-full:DisclosureOfInsurancePremiumRevenueExplanatory>
    <ifrs-full:CostOfSales
      contextRef="From2023-04-012024-03-31_custom_SecurityRelatedServiceAndAssetManagementIncome1Member"
      decimals="0"
      id="Fact001008"
      unitRef="HKD">2585</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2024-04-012025-03-31_custom_SecurityRelatedServiceAndAssetManagementIncome1Member"
      decimals="0"
      id="Fact001010"
      unitRef="HKD">1947</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2025-04-012026-03-31_custom_SecurityRelatedServiceAndAssetManagementIncome1Member"
      decimals="0"
      id="Fact001012"
      unitRef="HKD">1509</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2023-04-012024-03-31_custom_TradingTimepiecesThirdPartiesMember"
      decimals="0"
      id="Fact001014"
      unitRef="HKD">12493</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2024-04-012025-03-31_custom_TradingTimepiecesThirdPartiesMember"
      decimals="0"
      id="Fact001016"
      unitRef="HKD">31887</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2025-04-012026-03-31_custom_TradingTimepiecesThirdPartiesMember"
      decimals="0"
      id="Fact001018"
      unitRef="HKD">39946</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2025-04-012026-03-31_custom_TradingTimepiecesRelatedPartiesMember"
      decimals="0"
      id="Fact001024"
      unitRef="HKD">4507</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001026"
      unitRef="HKD">15078</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001028"
      unitRef="HKD">33834</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001030"
      unitRef="HKD">45962</ifrs-full:CostOfSales>
    <CIK0002027815:DirectLaborCosts
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001032"
      unitRef="HKD">2477000</CIK0002027815:DirectLaborCosts>
    <CIK0002027815:DirectLaborCosts
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001034"
      unitRef="HKD">1791000</CIK0002027815:DirectLaborCosts>
    <CIK0002027815:DirectLaborCosts
      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001036"
      unitRef="HKD">1432000</CIK0002027815:DirectLaborCosts>
    <CIK0002027815:DirectorSalary
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001038"
      unitRef="HKD">20000</CIK0002027815:DirectorSalary>
    <CIK0002027815:HandlingCost
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001040"
      unitRef="HKD">88000</CIK0002027815:HandlingCost>
    <CIK0002027815:HandlingCost
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001042"
      unitRef="HKD">156000</CIK0002027815:HandlingCost>
    <CIK0002027815:HandlingCost
      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001044"
      unitRef="HKD">77000</CIK0002027815:HandlingCost>
    <ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001046">&lt;p id="xdx_80E_eifrs-full--DisclosureOfOtherOperatingIncomeExpenseExplanatory_zEvOyG51Zr0h" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0pt"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;6.&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_822_z3Jcrh9oZFT1"&gt;OTHER INCOME&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DisclosureOfOtherOperatingIncomeExplanatory_zyZdycafr8ka" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - OTHER INCOME (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BC_zhmQD36WBxFl" style="display: none"&gt;Schedule of other income&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Sundry income &#x2013; third parties&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SundryIncomeThirdParties1Member_zRhBdSnAPqP5" style="width: 12%; font-size: 10pt; text-align: right" title="Other income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1050"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SundryIncomeThirdParties1Member_zwqhKeNFLUdh" style="width: 12%; font-size: 10pt; text-align: right" title="Other income"&gt;25&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SundryIncomeThirdParties1Member_zECQ3r9mtU3h" style="width: 12%; font-size: 10pt; text-align: right" title="Other income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1054"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Interest income from bank &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_ztgrqshwpssf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income"&gt;1&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_zKgW9NKFhsL1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income"&gt;1&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_zVRmCcW974ol" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1060"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherIncome_c20230401__20240331_zjqATr6N3TR6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income"&gt;1&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherIncome_c20240401__20250331_zpBsHuqVrEu8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income"&gt;26&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherIncome_c20250401__20260331_zdOoJISVyS3f" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1066"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p id="xdx_8A9_zxdcYrJKHv91" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;































</ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory>
    <ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001048">&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DisclosureOfOtherOperatingIncomeExplanatory_zyZdycafr8ka" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - OTHER INCOME (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BC_zhmQD36WBxFl" style="display: none"&gt;Schedule of other income&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Sundry income &#x2013; third parties&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--OtherIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SundryIncomeThirdParties1Member_zRhBdSnAPqP5" style="width: 12%; font-size: 10pt; text-align: right" title="Other income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1050"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SundryIncomeThirdParties1Member_zwqhKeNFLUdh" style="width: 12%; font-size: 10pt; text-align: right" title="Other income"&gt;25&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--OtherIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SundryIncomeThirdParties1Member_zECQ3r9mtU3h" style="width: 12%; font-size: 10pt; text-align: right" title="Other income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1054"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Interest income from bank &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--OtherIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_ztgrqshwpssf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income"&gt;1&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_zKgW9NKFhsL1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income"&gt;1&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--OtherIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_zVRmCcW974ol" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1060"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherIncome_c20230401__20240331_zjqATr6N3TR6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income"&gt;1&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--OtherIncome_c20240401__20250331_zpBsHuqVrEu8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income"&gt;26&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--OtherIncome_c20250401__20260331_zdOoJISVyS3f" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1066"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




</ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory>
    <ifrs-full:OtherIncome
      contextRef="From2024-04-012025-03-31_custom_SundryIncomeThirdParties1Member"
      decimals="0"
      id="Fact001052"
      unitRef="HKD">25</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome
      contextRef="From2023-04-012024-03-31_custom_InteresIncomeFromBankThirdPartiesMember"
      decimals="0"
      id="Fact001056"
      unitRef="HKD">1</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome
      contextRef="From2024-04-012025-03-31_custom_InteresIncomeFromBankThirdPartiesMember"
      decimals="0"
      id="Fact001058"
      unitRef="HKD">1</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome
      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001062"
      unitRef="HKD">1</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001064"
      unitRef="HKD">26</ifrs-full:OtherIncome>
    <ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001074">&lt;p id="xdx_809_eifrs-full--DisclosureOfGeneralAndAdministrativeExpenseExplanatory_zZqud1pK0IIe" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0pt"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;7.&lt;/td&gt;
    &lt;td&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span id="xdx_82E_zpjDBdK4u7va"&gt;ADMINISTRATIVE EXPENSES&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" id="xdx_893_eifrs-full--DisclosureOfExpensesExplanatory_znukyz9j9Xij" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - ADMINISTRATIVE EXPENSES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B0_zCSEdgvCka9j" style="display: none"&gt;Schedule of administrative expenses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20230401__20240331_ztIHaLQgnSSb" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20240401__20250331_ziRXMoq49hpg" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20250401__20260331_zfDyW6lG7UP7" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--SalariesAndBenefits_zj6ilWwyGFse" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Salaries and benefits&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;32&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;341&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;390&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--OfficeAndMiscellaneous1_zbJIBQQo4UH9" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Office and miscellaneous&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;978&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;637&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;774&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--RentBuildingManagementFeesAndRates_zwpQcQQLToOe" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Rent, building management fees and rates&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;253&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;407&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,166&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ProfessionalFee_z98hOPhNl1oh" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Professional fees&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,823&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,109&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;561&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--DepreciationPropertyPlantAndEquipmentNote10_z38Eup7at9I2" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Depreciation &#x2013; property, plant and equipment (Note 11)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;833&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;764&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1096"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--DepreciationRightofuseAssetsNote11_zNDRxFoG5hbf" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Depreciation &#x2013; right-of-use assets (Note 12)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;973&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;730&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1100"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--BankCharges_zSpVEZYsfWai" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Bank charges&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;51&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;35&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;22&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--Others_zRkmmbKGTjY6" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Others&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;30&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;24&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;46&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--AdministrativeExpenses_zPFlf55h0u3" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;Total administrative expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;4,973&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;6,047&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;2,959&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 48.75pt 0pt 0.5in; font-size: 10pt; line-height: normal"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup&gt;1&lt;/sup&gt; &lt;/span&gt;Office
and miscellaneous mainly represent office supplies, insurance, recruitment expense, travelling, entertainment and sundry expenses.&lt;/p&gt;



&lt;p id="xdx_8A8_z4cyJnPELp7" style="margin: 0pt 48.75pt 0pt 0.5in; font-size: 10pt; line-height: normal"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 48.75pt 0pt 0.5in; font-size: 10pt; line-height: normal"&gt;Professional fees mainly represent audit fees, legal fees
and secretarial fees.&lt;/p&gt;



</ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory>
    <ifrs-full:DisclosureOfExpensesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001076">&lt;table cellpadding="0" cellspacing="0" id="xdx_893_eifrs-full--DisclosureOfExpensesExplanatory_znukyz9j9Xij" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - ADMINISTRATIVE EXPENSES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B0_zCSEdgvCka9j" style="display: none"&gt;Schedule of administrative expenses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20230401__20240331_ztIHaLQgnSSb" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20240401__20250331_ziRXMoq49hpg" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20250401__20260331_zfDyW6lG7UP7" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--SalariesAndBenefits_zj6ilWwyGFse" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Salaries and benefits&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;32&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;341&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;390&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--OfficeAndMiscellaneous1_zbJIBQQo4UH9" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Office and miscellaneous&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;978&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;637&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;774&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--RentBuildingManagementFeesAndRates_zwpQcQQLToOe" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Rent, building management fees and rates&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;253&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;407&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,166&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ProfessionalFee_z98hOPhNl1oh" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Professional fees&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,823&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,109&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;561&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--DepreciationPropertyPlantAndEquipmentNote10_z38Eup7at9I2" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Depreciation &#x2013; property, plant and equipment (Note 11)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;833&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;764&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1096"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--DepreciationRightofuseAssetsNote11_zNDRxFoG5hbf" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Depreciation &#x2013; right-of-use assets (Note 12)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;973&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;730&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1100"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--BankCharges_zSpVEZYsfWai" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Bank charges&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;51&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;35&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;22&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--Others_zRkmmbKGTjY6" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Others&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;30&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;24&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;46&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--AdministrativeExpenses_zPFlf55h0u3" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;Total administrative expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;4,973&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;6,047&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;2,959&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 48.75pt 0pt 0.5in; font-size: 10pt; line-height: normal"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup&gt;1&lt;/sup&gt; &lt;/span&gt;Office
and miscellaneous mainly represent office supplies, insurance, recruitment expense, travelling, entertainment and sundry expenses.&lt;/p&gt;



</ifrs-full:DisclosureOfExpensesExplanatory>
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      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001080"
      unitRef="HKD">390</CIK0002027815:SalariesAndBenefits>
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      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001082"
      unitRef="HKD">978</CIK0002027815:OfficeAndMiscellaneous1>
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      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001083"
      unitRef="HKD">637</CIK0002027815:OfficeAndMiscellaneous1>
    <CIK0002027815:OfficeAndMiscellaneous1
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001084"
      unitRef="HKD">774</CIK0002027815:OfficeAndMiscellaneous1>
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      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001086"
      unitRef="HKD">253</CIK0002027815:RentBuildingManagementFeesAndRates>
    <CIK0002027815:RentBuildingManagementFeesAndRates
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001087"
      unitRef="HKD">407</CIK0002027815:RentBuildingManagementFeesAndRates>
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      decimals="0"
      id="Fact001088"
      unitRef="HKD">1166</CIK0002027815:RentBuildingManagementFeesAndRates>
    <CIK0002027815:ProfessionalFee
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      decimals="0"
      id="Fact001090"
      unitRef="HKD">1823</CIK0002027815:ProfessionalFee>
    <CIK0002027815:ProfessionalFee
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001091"
      unitRef="HKD">3109</CIK0002027815:ProfessionalFee>
    <CIK0002027815:ProfessionalFee
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001092"
      unitRef="HKD">561</CIK0002027815:ProfessionalFee>
    <CIK0002027815:DepreciationPropertyPlantAndEquipmentNote10
      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001094"
      unitRef="HKD">833</CIK0002027815:DepreciationPropertyPlantAndEquipmentNote10>
    <CIK0002027815:DepreciationPropertyPlantAndEquipmentNote10
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001095"
      unitRef="HKD">764</CIK0002027815:DepreciationPropertyPlantAndEquipmentNote10>
    <CIK0002027815:DepreciationRightofuseAssetsNote11
      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001098"
      unitRef="HKD">973</CIK0002027815:DepreciationRightofuseAssetsNote11>
    <CIK0002027815:DepreciationRightofuseAssetsNote11
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001099"
      unitRef="HKD">730</CIK0002027815:DepreciationRightofuseAssetsNote11>
    <CIK0002027815:BankCharges
      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001102"
      unitRef="HKD">51</CIK0002027815:BankCharges>
    <CIK0002027815:BankCharges
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001103"
      unitRef="HKD">35</CIK0002027815:BankCharges>
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      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001104"
      unitRef="HKD">22</CIK0002027815:BankCharges>
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      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001106"
      unitRef="HKD">30</CIK0002027815:Others>
    <CIK0002027815:Others
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001107"
      unitRef="HKD">24</CIK0002027815:Others>
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      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001108"
      unitRef="HKD">46</CIK0002027815:Others>
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      decimals="0"
      id="Fact001110"
      unitRef="HKD">4973</CIK0002027815:AdministrativeExpenses>
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      decimals="0"
      id="Fact001111"
      unitRef="HKD">6047</CIK0002027815:AdministrativeExpenses>
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      decimals="0"
      id="Fact001112"
      unitRef="HKD">2959</CIK0002027815:AdministrativeExpenses>
    <ifrs-full:DisclosureOfFinanceCostExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001114">&lt;p id="xdx_803_eifrs-full--DisclosureOfFinanceCostExplanatory_zNFfEJzyANAl" style="margin: 0pt 48.75pt 0pt 0.5in; font-size: 10pt; line-height: normal"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0pt"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;8.&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_82C_zC74wVzLcH3"&gt;FINANCE COSTS&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfFinanceIncomeExpenseExplanatory_zo3aPC5NFv0i" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - FINANCE COSTS (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BC_zUaUIftfPcMd" style="display: none"&gt;Schedule of finance cost&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20230401__20240331_zEuDaoRtlTMj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20240401__20250331_zTpCexdMiwWc" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20250401__20260331_z7KPys6hfcbf" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--InterestExpenseOnLeaseLiabilities_zUDD5E1UcIW" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Interest expense on lease liabilities&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;68&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;18&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1120"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--InterestExpenseOnDividendPayableWithRelatedPartyNote16b_zDQXCwNDNxbd" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Interest expense on dividend payable with a related party (Note 17(b))&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;348&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1123"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1124"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--InterestExpenseOnTradePayableWithThirdParty_zM0S0alNUin6" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Interest expense on trade payable with a third party&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1126"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;7&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1128"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ImputedInterestOnAmountDueToDirector_zggpzMTQnt7" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Imputed interest on amount due to a director&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;158&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;170&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;160&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--ImputedInterestOnAmountDueToRelatedPartiesNet_zPZjAThu0Slj" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Imputed interest on amounts due to related parties, net&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;65&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;88&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;47&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--FinanceCost_zQQ2yeLnZ6oi" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;finance cost&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;639&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;283&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;207&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8AE_zKhXgoy4Rhda" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



</ifrs-full:DisclosureOfFinanceCostExplanatory>
    <ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001116">&lt;table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfFinanceIncomeExpenseExplanatory_zo3aPC5NFv0i" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - FINANCE COSTS (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BC_zUaUIftfPcMd" style="display: none"&gt;Schedule of finance cost&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20230401__20240331_zEuDaoRtlTMj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20240401__20250331_zTpCexdMiwWc" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20250401__20260331_z7KPys6hfcbf" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--InterestExpenseOnLeaseLiabilities_zUDD5E1UcIW" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Interest expense on lease liabilities&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;68&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;18&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1120"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--InterestExpenseOnDividendPayableWithRelatedPartyNote16b_zDQXCwNDNxbd" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Interest expense on dividend payable with a related party (Note 17(b))&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;348&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1123"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1124"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--InterestExpenseOnTradePayableWithThirdParty_zM0S0alNUin6" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Interest expense on trade payable with a third party&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1126"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;7&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1128"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ImputedInterestOnAmountDueToDirector_zggpzMTQnt7" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Imputed interest on amount due to a director&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;158&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;170&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;160&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--ImputedInterestOnAmountDueToRelatedPartiesNet_zPZjAThu0Slj" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Imputed interest on amounts due to related parties, net&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;65&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;88&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;47&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;finance cost&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;639&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;283&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;207&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0pt"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;9.&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_82D_zY6zyJQF7tCc"&gt;OTHER GAINS AND LOSSES&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0 0pt 44.1pt; font-size: 10pt"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleofOtherGainsandLossesTextBlock_zivnQSGZvc1l" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - OTHER GAINS AND LOSSES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B8_zAgTHXihyiQc" style="display: none"&gt;Schedule of Other Gains and Losses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20230401__20240331_zVdW2bHNz3Sd" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49C_20240401__20250331_z8ZxzwydB6l1" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20250401__20260331_zqTXMR8H4Ql" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--ForeignExchangeGain_zXGG4aIwVphj" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Foreign exchange losses&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1146"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1147"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;(108&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--GainsOnDisposalsOfInvestments_zsORmjxFKfr" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Gain on disposal of a subsidiary&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1150"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1151"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;9,829&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--OtherGainsAndLosses_zY833bM0KxL8" style="vertical-align: bottom"&gt;
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    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1154"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1155"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;9,721&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A4_zKhWt9BqYJea" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;




























</CIK0002027815:OtherGainsLossesTextBlock>
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  &lt;tr style="vertical-align: bottom"&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
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    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49C_20240401__20250331_z8ZxzwydB6l1" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20250401__20260331_zqTXMR8H4Ql" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--ForeignExchangeGain_zXGG4aIwVphj" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Foreign exchange losses&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1146"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1147"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;(108&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--GainsOnDisposalsOfInvestments_zsORmjxFKfr" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Gain on disposal of a subsidiary&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1150"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1151"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;9,829&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--OtherGainsAndLosses_zY833bM0KxL8" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; font-size: 10pt; padding-bottom: 1pt"&gt;Other Gains and Losses&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1154"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1155"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;9,721&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:ScheduleofOtherGainsandLossesTextBlock>
    <ifrs-full:ForeignExchangeGain
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001148"
      unitRef="HKD">-108</ifrs-full:ForeignExchangeGain>
    <ifrs-full:GainsOnDisposalsOfInvestments
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001152"
      unitRef="HKD">9829</ifrs-full:GainsOnDisposalsOfInvestments>
    <CIK0002027815:OtherGainsAndLosses
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001156"
      unitRef="HKD">9721</CIK0002027815:OtherGainsAndLosses>
    <ifrs-full:DisclosureOfIncomeTaxExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001163">&lt;p id="xdx_808_eifrs-full--DisclosureOfIncomeTaxExplanatory_zUaEj3jUQ151" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0pt"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;10.&lt;/td&gt;
    &lt;td&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span id="xdx_823_zNVGO2q7RR5h"&gt;TAXATION&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Cayman &lt;span style="letter-spacing: -0.1pt"&gt;Islands&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;Under the current and applicable laws of the Cayman Islands, the
Company is not subject to tax on income or capital gain. Additionally, upon payments of dividends by the Company to its shareholders,
no Cayman Islands withholding tax will be imposed.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Hong &lt;span style="letter-spacing: -0.2pt"&gt;Kong&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The subsidiaries of the Group are incorporated
in Hong Kong and are subject to Hong Kong Profits Tax on the taxable income as reported in their statutory financial statements adjusted
in accordance with relevant Hong Kong tax laws. For the years ended March 31, 2024, 2025 and 2026, Hong Kong Profits Tax is calculated
in accordance with the two-tiered profits tax rates regime. The applicable tax rate for the first HK$2 million of assessable profits is
8.25% and assessable profits above HK$2 million will continue to be subject to the rate of 16.5% for corporations in Hong Kong, effective
from the year of assessment 2018/2019. Before that, the applicable tax rate was 16.5% for corporations in Hong Kong.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The taxation expense is attributable to the following tax &lt;span style="letter-spacing: -0.1pt"&gt;jurisdictions:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfTradingIncomeExpenseExplanatory_zVLsRIkvFDk" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TAXATION (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B9_zm7SLQtVzODl" style="display: none"&gt;Schedule of taxation expense&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Hong &#160;Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;- Charged for the year&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_z3X8raH8R7m" style="width: 12%; font-size: 10pt; text-align: right" title="Income tax expense"&gt;2,085&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_zOaYT0KzZTNa" style="width: 12%; font-size: 10pt; text-align: right" title="Income tax expense"&gt;3,203&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_zOms0HNLKm5f" style="width: 12%; font-size: 10pt; text-align: right" title="Income tax expense"&gt;2,195&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;- Underprovision in prior years&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--UnderProvisionIncomeTaxExpense_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_zx8vKZZrzGN6" style="font-size: 10pt; text-align: right" title="Under provision"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1173"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--UnderProvisionIncomeTaxExpense_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_z2K0NZbSZRl4" style="font-size: 10pt; text-align: right" title="Under provision"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1175"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--UnderProvisionIncomeTaxExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_z33r57pdcRHl" style="font-size: 10pt; text-align: right" title="Under provision"&gt;13&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Cayman Islands&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;- Charged for the year&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaymanIslandsMember_zRtGg5hR8cK9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1179"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaymanIslandsMember_zecBrnOE1QEh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1181"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaymanIslandsMember_zMGB3KYkPT9k" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1183"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20230401__20240331_zDtTq5bzUfJ6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense"&gt;2,085&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20240401__20250331_zgDWImS7DRm9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense"&gt;3,203&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20250401__20260331_zCW5mCWaN53l" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense"&gt;2,208&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A6_z3JD4IFOj4ll" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The taxation can be reconciled to the profit before tax per the consolidated statements
of profit or loss and other comprehensive income as &lt;span style="letter-spacing: -0.1pt"&gt;follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_znODUn22avi8" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TAXATION (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BB_zMcbnd7JhDOd" style="display: none"&gt;Schedule of profit before tax&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20230401__20240331_zbsIvTG9eex3" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20240401__20250331_zSviSxuwBJbl" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20250401__20260331_zyQOV2bBMYEb" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; padding-bottom: 1pt; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For
        the year ended March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--ProfitLossBeforeTax_zyIXSgKqwRmd" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Profit before tax&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;11,296&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;13,289&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;12,367&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--AverageEffectiveTaxRate_pip0_dp_zAmcVlpFuHl6" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Income tax rate&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;16.5&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;16.5&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;16.5&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--TaxAtDomesticIncomeTaxRate_zzDypZpzFt7k" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Tax at the domestic income tax rate of 16.5%&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,864&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,192&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,041&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--TaxEffectOfIncomeNotTaxableForTaxPurpose_zqGOgzjFa1Vh" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Tax effect of income not taxable for tax purpose&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1205"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(3,926&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,899&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--TaxEffectOfExpensesNotDeductibleForTaxPurpose_zasNiPgEOJL1" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Tax effect of expenses not deductible for tax purpose&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;247&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;4,505&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;34&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--TaxEffectOfTwotierProfitsTaxRatesRegime_zMV01AXQqNu6" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Tax effect of two-tier profits tax rates regime&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(165&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(165&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(165&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--TaxEffectOfTaxLossNotRecognized_zuCaGKrbQJEf" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Tax effect of tax loss not recognized&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;102&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;498&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;491&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--UnrecognizedTemporaryDifferences_zA8zx8IlLeHe" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Unrecognized temporary differences&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;113&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;102&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,696&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--UtilizationOfTaxLossesPreviouslyNotRecognized_zL9xHm8s7YD1" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Utilization of tax losses previously not recognized&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(52&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1226"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1227"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--UnderprovisionInRespectOfPriorYear_zdH1qELtylll" style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Underprovision in respect of prior years&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1229"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1230"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;13&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--TaxConcession_z3MJtyKWJWMc" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Tax concession&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(24&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(3&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(3&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--TaxationForYear_zd1pY9Ene5cb" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Taxation for the year&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;2,085&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,203&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;2,208&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8AC_z8SMW0HaED45" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group has not recognized deferred
tax assets arising from deductible temporary differences on net decelerated tax depreciation as it is uncertain that the related tax benefits
can be realized through future taxable profit.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;































</ifrs-full:DisclosureOfIncomeTaxExplanatory>
    <ifrs-full:DisclosureOfTradingIncomeExpenseExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001165">&lt;table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfTradingIncomeExpenseExplanatory_zVLsRIkvFDk" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TAXATION (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B9_zm7SLQtVzODl" style="display: none"&gt;Schedule of taxation expense&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Hong &#160;Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;- Charged for the year&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_z3X8raH8R7m" style="width: 12%; font-size: 10pt; text-align: right" title="Income tax expense"&gt;2,085&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_zOaYT0KzZTNa" style="width: 12%; font-size: 10pt; text-align: right" title="Income tax expense"&gt;3,203&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_zOms0HNLKm5f" style="width: 12%; font-size: 10pt; text-align: right" title="Income tax expense"&gt;2,195&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;- Underprovision in prior years&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--UnderProvisionIncomeTaxExpense_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_zx8vKZZrzGN6" style="font-size: 10pt; text-align: right" title="Under provision"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1173"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--UnderProvisionIncomeTaxExpense_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_z2K0NZbSZRl4" style="font-size: 10pt; text-align: right" title="Under provision"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1175"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--UnderProvisionIncomeTaxExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_z33r57pdcRHl" style="font-size: 10pt; text-align: right" title="Under provision"&gt;13&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Cayman Islands&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;- Charged for the year&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaymanIslandsMember_zRtGg5hR8cK9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1179"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaymanIslandsMember_zecBrnOE1QEh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1181"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaymanIslandsMember_zMGB3KYkPT9k" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1183"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20230401__20240331_zDtTq5bzUfJ6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense"&gt;2,085&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20240401__20250331_zgDWImS7DRm9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense"&gt;3,203&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20250401__20260331_zCW5mCWaN53l" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense"&gt;2,208&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DisclosureOfTradingIncomeExpenseExplanatory>
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      unitRef="HKD">2085</ifrs-full:TaxExpenseOtherThanIncomeTaxExpense>
    <ifrs-full:TaxExpenseOtherThanIncomeTaxExpense
      contextRef="From2024-04-012025-03-31_custom_HongKongMember"
      decimals="0"
      id="Fact001169"
      unitRef="HKD">3203</ifrs-full:TaxExpenseOtherThanIncomeTaxExpense>
    <ifrs-full:TaxExpenseOtherThanIncomeTaxExpense
      contextRef="From2025-04-012026-03-31_custom_HongKongMember"
      decimals="0"
      id="Fact001171"
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      contextRef="From2025-04-012026-03-31_custom_HongKongMember"
      decimals="0"
      id="Fact001177"
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      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001185"
      unitRef="HKD">2085</ifrs-full:TaxExpenseOtherThanIncomeTaxExpense>
    <ifrs-full:TaxExpenseOtherThanIncomeTaxExpense
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001187"
      unitRef="HKD">3203</ifrs-full:TaxExpenseOtherThanIncomeTaxExpense>
    <ifrs-full:TaxExpenseOtherThanIncomeTaxExpense
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001189"
      unitRef="HKD">2208</ifrs-full:TaxExpenseOtherThanIncomeTaxExpense>
    <ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001191">&lt;table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_znODUn22avi8" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TAXATION (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BB_zMcbnd7JhDOd" style="display: none"&gt;Schedule of profit before tax&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20230401__20240331_zbsIvTG9eex3" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20240401__20250331_zSviSxuwBJbl" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20250401__20260331_zyQOV2bBMYEb" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; padding-bottom: 1pt; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For
        the year ended March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--ProfitLossBeforeTax_zyIXSgKqwRmd" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left"&gt;Profit before tax&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;11,296&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;13,289&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;12,367&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--AverageEffectiveTaxRate_pip0_dp_zAmcVlpFuHl6" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Income tax rate&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;16.5&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;16.5&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;16.5&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--TaxAtDomesticIncomeTaxRate_zzDypZpzFt7k" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Tax at the domestic income tax rate of 16.5%&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,864&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,192&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,041&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--TaxEffectOfIncomeNotTaxableForTaxPurpose_zqGOgzjFa1Vh" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Tax effect of income not taxable for tax purpose&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1205"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(3,926&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,899&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--TaxEffectOfExpensesNotDeductibleForTaxPurpose_zasNiPgEOJL1" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Tax effect of expenses not deductible for tax purpose&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;247&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;4,505&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;34&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--TaxEffectOfTwotierProfitsTaxRatesRegime_zMV01AXQqNu6" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Tax effect of two-tier profits tax rates regime&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(165&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(165&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(165&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--TaxEffectOfTaxLossNotRecognized_zuCaGKrbQJEf" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Tax effect of tax loss not recognized&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;102&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;498&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;491&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--UnrecognizedTemporaryDifferences_zA8zx8IlLeHe" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Unrecognized temporary differences&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;113&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;102&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,696&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--UtilizationOfTaxLossesPreviouslyNotRecognized_zL9xHm8s7YD1" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Utilization of tax losses previously not recognized&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(52&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1226"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1227"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--UnderprovisionInRespectOfPriorYear_zdH1qELtylll" style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Underprovision in respect of prior years&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1229"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1230"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;13&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--TaxConcession_z3MJtyKWJWMc" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Tax concession&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(24&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(3&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(3&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: white"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--TaxationForYear_zd1pY9Ene5cb" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Taxation for the year&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;2,085&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,203&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;2,208&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory>
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    <ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001247">&lt;p id="xdx_80B_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zfSbVCCwPBEb" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.25pt"&gt;11.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;&lt;span id="xdx_822_zX6ohsl3TbM9"&gt;PROPERTY, PLANT AND
        EQUIPMENT&lt;/span&gt;&lt;/span&gt;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_z90VW6LapmRf" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8BE_zXCGB6FWuwx9"&gt;&lt;span id="xdx_8B6_zOt1NRJg2A68" style="display: none"&gt;Schedule of property plant
        and equipment&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Leasehold &lt;br/&gt; improvement&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Office &lt;br/&gt; equipment&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Computer &lt;br/&gt; equipment&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;COST&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 48%; font-size: 10pt"&gt;At April 1, 2024&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zGzaqEhKGQfc" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance"&gt;3,548&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zcW0O0pVP3F5" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance"&gt;213&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zsIYHnwtZNZ5" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance"&gt;588&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrdK7GlAylaj" style="width: 10%; font-size: 10pt; text-align: right" title="Total Beginning balance"&gt;4,349&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Write-offs&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zT9xTeGC0q38" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;(1,048&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z2IHJI9jI1z3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;(213&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zizYwTFs9kA1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1263"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2f3DDLWAy89" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total Write off"&gt;(1,261&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2025 and 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zo2usfN3CrQl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;2,500&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zZ5FHVJLOBtg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1269"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z6Xy6ejIJp3c" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;588&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zJk704i78fEd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;3,088&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;ACCUMULATED DEPRECIATION&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;At April 1, 2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdImprovementMember_z8RpoTU7PXii" style="font-size: 10pt; text-align: right" title="Ending balance"&gt;2,784&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zdFyOywCLWP9" style="font-size: 10pt; text-align: right" title="Ending balance"&gt;213&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zbaXv9d75xVj" style="font-size: 10pt; text-align: right" title="Ending balance"&gt;588&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zmOH8ddte8lg" style="font-size: 10pt; text-align: right" title="Ending balance"&gt;3,585&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Provided for the year&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zqJJiZ3SCFK9" style="font-size: 10pt; text-align: right" title="Provided for the year"&gt;764&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250104__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zv9eEKgWIrHb" style="font-size: 10pt; text-align: right" title="Provided for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1285"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zaL0e3sbVE8h" style="font-size: 10pt; text-align: right" title="Provided for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1287"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zOv6ACNz6DZd" style="font-size: 10pt; text-align: right" title="Provided for the year"&gt;764&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Write-off&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdImprovementMember_z1wu397hazwk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;(1,048&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z90zke7VsOI5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;(213&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zDA3vF316MF6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1295"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zSNVWGUZvvwh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;(1,261&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2025 and 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zRlCqRbKaS2f" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;2,500&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zkqTSboseCcb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1301"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zIMIP8WB0Hf1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;588&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zJrMa1tEDPN4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;3,088&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;CARRYING VALUES&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zk8yC6vZuY62" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1307"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z5UkenAIudI2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1309"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zAe5V4L3c8oj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1311"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zjoc2v20MA86" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1313"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zl7OJvPl99p5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1315"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zX4sDo9Ecwy1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1317"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zu2u9oJPSENf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1319"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zjpXJmIcKFek" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1321"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A5_zqa2y1qoPyLd" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Depreciation expenses for the years ended
March 31, 2024, 2025 and 2026 amounted to HK$&lt;span id="xdx_905_ecustom--DepreciationAdministrativeExpenses_c20230401__20240331_zQAT0v4MEAAj" title="Depreciation administrative expenses"&gt;833,000&lt;/span&gt;,
HK$&lt;span id="xdx_907_ecustom--DepreciationAdministrativeExpenses_c20240401__20250331_zw1eYoZSWAC8" title="Depreciation administrative expenses"&gt;764,000&lt;/span&gt;
and HK$&lt;span id="xdx_906_ecustom--DepreciationAdministrativeExpenses_c20250401__20260331_zw7MVAZjeYLj" style="display: none" title="Depreciation administrative expenses"&gt;0&lt;/span&gt;
nil, respectively, which were included in administrative expenses. During the years ended March 31, 2024, 2025 and 2026, certain fully
depreciated assets with a gross carrying amount of HK$nil, HK$&lt;span id="xdx_90F_ecustom--DepreciatedAssets_iI_c20250331_z4aJFGCSel22" title="Depreciated assets"&gt;1,261,000&lt;/span&gt;
and HK$&lt;span id="xdx_909_ecustom--DepreciatedAssets_iI_c20260331_zTRFAMQjmxDa" style="display: none" title="Depreciated assets"&gt;0&lt;/span&gt;
nil were written off, respectively. Such write-off had no impact on the consolidated statements of profit or loss and other comprehensive
income. No impairment losses were recognized during any of the years presented.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The above items of property, plant and
equipment are depreciated on a straight-line basis, after taking into account of their estimated residual values, at the following rates
per annum:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfEstimatedResidualValuesTableTextBlock_zRRQ5ASU6hh5" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1)"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: normal"&gt;&lt;span id="xdx_8BB_zhuxCEMPFJWc" style="display: none"&gt;Schedule of estimated residual values&lt;/span&gt;&lt;/td&gt;
    &lt;td style="line-height: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: #CCEDFF"&gt;
    &lt;td style="line-height: normal; width: 32%"&gt;&lt;span style="font-size: 10pt"&gt;Leasehold &lt;span style="letter-spacing: -0.1pt"&gt;improvement&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DepreciationRatePropertyPlantAndEquipments_c20250401__20260331_zRx5lvqf1hZf" style="width: 68%; line-height: normal" title="Annual depreciation rates"&gt;&lt;span style="font-size: 10pt"&gt;20%
        - 33.33% &lt;span style="letter-spacing: -0.5pt"&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: normal"&gt;&lt;span style="font-size: 10pt"&gt;Office &lt;span style="letter-spacing: -0.1pt"&gt;equipment&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="line-height: normal"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.25pt"&gt;&lt;span id="xdx_90B_eifrs-full--DepreciationRatePropertyPlantAndEquipment_dp_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z23dQr0NcjE5" title="Annual depreciation rates"&gt;20&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: #CCEDFF"&gt;
    &lt;td style="line-height: normal"&gt;&lt;span style="font-size: 10pt"&gt;Computer &lt;span style="letter-spacing: -0.1pt"&gt;equipment&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="line-height: normal"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.25pt"&gt;&lt;span id="xdx_907_eifrs-full--DepreciationRatePropertyPlantAndEquipment_dp_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zgdsQyF7g0a3" title="Annual depreciation rates"&gt;20&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt; Leasehold improvement
is depreciated over useful life of &lt;span id="xdx_905_ecustom--DepreciatedOverUsefulLife_dtY_c20250401__20260331_zVmbcmKDignd" title="Depreciated over useful life"&gt;5&lt;/span&gt;
years (20% per annum) or over the lease term, whichever is &lt;span style="letter-spacing: -0.1pt"&gt;shorter.&lt;/span&gt;&lt;/p&gt;



&lt;p id="xdx_8A6_zW1efzhVdMFb" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;































</ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001249">&lt;table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_z90VW6LapmRf" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8BE_zXCGB6FWuwx9"&gt;&lt;span id="xdx_8B6_zOt1NRJg2A68" style="display: none"&gt;Schedule of property plant
        and equipment&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Leasehold &lt;br/&gt; improvement&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Office &lt;br/&gt; equipment&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Computer &lt;br/&gt; equipment&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;COST&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 48%; font-size: 10pt"&gt;At April 1, 2024&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zGzaqEhKGQfc" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance"&gt;3,548&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zcW0O0pVP3F5" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance"&gt;213&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zsIYHnwtZNZ5" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance"&gt;588&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrdK7GlAylaj" style="width: 10%; font-size: 10pt; text-align: right" title="Total Beginning balance"&gt;4,349&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Write-offs&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zT9xTeGC0q38" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;(1,048&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z2IHJI9jI1z3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;(213&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zizYwTFs9kA1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1263"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2f3DDLWAy89" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total Write off"&gt;(1,261&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2025 and 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zo2usfN3CrQl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;2,500&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zZ5FHVJLOBtg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1269"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z6Xy6ejIJp3c" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;588&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zJk704i78fEd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;3,088&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;ACCUMULATED DEPRECIATION&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;At April 1, 2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdImprovementMember_z8RpoTU7PXii" style="font-size: 10pt; text-align: right" title="Ending balance"&gt;2,784&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zdFyOywCLWP9" style="font-size: 10pt; text-align: right" title="Ending balance"&gt;213&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zbaXv9d75xVj" style="font-size: 10pt; text-align: right" title="Ending balance"&gt;588&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zmOH8ddte8lg" style="font-size: 10pt; text-align: right" title="Ending balance"&gt;3,585&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Provided for the year&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zqJJiZ3SCFK9" style="font-size: 10pt; text-align: right" title="Provided for the year"&gt;764&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250104__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zv9eEKgWIrHb" style="font-size: 10pt; text-align: right" title="Provided for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1285"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zaL0e3sbVE8h" style="font-size: 10pt; text-align: right" title="Provided for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1287"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zOv6ACNz6DZd" style="font-size: 10pt; text-align: right" title="Provided for the year"&gt;764&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Write-off&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdImprovementMember_z1wu397hazwk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;(1,048&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z90zke7VsOI5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;(213&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zDA3vF316MF6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1295"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zSNVWGUZvvwh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off"&gt;(1,261&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2025 and 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zRlCqRbKaS2f" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;2,500&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zkqTSboseCcb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1301"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zIMIP8WB0Hf1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;588&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zJrMa1tEDPN4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;3,088&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;CARRYING VALUES&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zk8yC6vZuY62" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1307"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z5UkenAIudI2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1309"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zAe5V4L3c8oj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1311"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zjoc2v20MA86" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1313"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zl7OJvPl99p5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1315"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zX4sDo9Ecwy1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1317"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zu2u9oJPSENf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1319"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zjpXJmIcKFek" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1321"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2025-03-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_LeaseholdImprovementsMember"
      decimals="0"
      id="Fact001251"
      unitRef="HKD">3548</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2025-03-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_OfficeEquipmentMember"
      decimals="0"
      id="Fact001253"
      unitRef="HKD">213</ifrs-full:PropertyPlantAndEquipment>
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      contextRef="AsOf2025-03-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_ComputerEquipmentMember"
      decimals="0"
      id="Fact001255"
      unitRef="HKD">588</ifrs-full:PropertyPlantAndEquipment>
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      contextRef="AsOf2025-03-31_ifrs-full_GrossCarryingAmountMember"
      decimals="0"
      id="Fact001257"
      unitRef="HKD">4349</ifrs-full:PropertyPlantAndEquipment>
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      contextRef="From2025-04-012026-03-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_LeaseholdImprovementsMember"
      decimals="0"
      id="Fact001259"
      unitRef="HKD">1048</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:DepreciationPropertyPlantAndEquipment
      contextRef="From2025-04-012026-03-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_OfficeEquipmentMember"
      decimals="0"
      id="Fact001261"
      unitRef="HKD">213</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:DepreciationPropertyPlantAndEquipment
      contextRef="From2025-04-012026-03-31_ifrs-full_GrossCarryingAmountMember"
      decimals="0"
      id="Fact001265"
      unitRef="HKD">1261</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2026-03-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_LeaseholdImprovementsMember"
      decimals="0"
      id="Fact001267"
      unitRef="HKD">2500</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2026-03-31_ifrs-full_GrossCarryingAmountMember_ifrs-full_ComputerEquipmentMember"
      decimals="0"
      id="Fact001271"
      unitRef="HKD">588</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2026-03-31_ifrs-full_GrossCarryingAmountMember"
      decimals="0"
      id="Fact001273"
      unitRef="HKD">3088</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2025-03-31_custom_AccumulatedDepreciationMember_custom_LeaseholdImprovementMember"
      decimals="0"
      id="Fact001275"
      unitRef="HKD">2784</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2025-03-31_custom_AccumulatedDepreciationMember_ifrs-full_OfficeEquipment"
      decimals="0"
      id="Fact001277"
      unitRef="HKD">213</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2025-03-31_custom_AccumulatedDepreciationMember_ifrs-full_ComputerEquipmentMember"
      decimals="0"
      id="Fact001279"
      unitRef="HKD">588</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2025-03-31_custom_AccumulatedDepreciationMember"
      decimals="0"
      id="Fact001281"
      unitRef="HKD">3585</ifrs-full:PropertyPlantAndEquipment>
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      contextRef="From2025-04-012026-03-31_custom_AccumulatedDepreciationMember_ifrs-full_LeaseholdImprovementsMember"
      decimals="0"
      id="Fact001283"
      unitRef="HKD">764</CIK0002027815:ProvidedForYearPropertyPlantAndEquipments>
    <CIK0002027815:ProvidedForYearPropertyPlantAndEquipments
      contextRef="From2025-04-012026-03-31_custom_AccumulatedDepreciationMember"
      decimals="0"
      id="Fact001289"
      unitRef="HKD">764</CIK0002027815:ProvidedForYearPropertyPlantAndEquipments>
    <ifrs-full:DepreciationPropertyPlantAndEquipment
      contextRef="From2025-04-012026-03-31_custom_AccumulatedDepreciationMember_custom_LeaseholdImprovementMember"
      decimals="0"
      id="Fact001291"
      unitRef="HKD">1048</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:DepreciationPropertyPlantAndEquipment
      contextRef="From2025-04-012026-03-31_custom_AccumulatedDepreciationMember_ifrs-full_OfficeEquipment"
      decimals="0"
      id="Fact001293"
      unitRef="HKD">213</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:DepreciationPropertyPlantAndEquipment
      contextRef="From2025-04-012026-03-31_custom_AccumulatedDepreciationMember"
      decimals="0"
      id="Fact001297"
      unitRef="HKD">1261</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2026-03-31_custom_AccumulatedDepreciationMember_custom_LeasedPropertiesMember"
      decimals="0"
      id="Fact001299"
      unitRef="HKD">2500</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2026-03-31_custom_AccumulatedDepreciationMember_ifrs-full_ComputerEquipmentMember"
      decimals="0"
      id="Fact001303"
      unitRef="HKD">588</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2026-03-31_custom_AccumulatedDepreciationMember"
      decimals="0"
      id="Fact001305"
      unitRef="HKD">3088</ifrs-full:PropertyPlantAndEquipment>
    <CIK0002027815:DepreciationAdministrativeExpenses
      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001323"
      unitRef="HKD">833000</CIK0002027815:DepreciationAdministrativeExpenses>
    <CIK0002027815:DepreciationAdministrativeExpenses
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001325"
      unitRef="HKD">764000</CIK0002027815:DepreciationAdministrativeExpenses>
    <CIK0002027815:DepreciationAdministrativeExpenses
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001327"
      unitRef="HKD">0</CIK0002027815:DepreciationAdministrativeExpenses>
    <CIK0002027815:DepreciatedAssets
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001329"
      unitRef="HKD">1261000</CIK0002027815:DepreciatedAssets>
    <CIK0002027815:DepreciatedAssets
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001331"
      unitRef="HKD">0</CIK0002027815:DepreciatedAssets>
    <CIK0002027815:ScheduleOfEstimatedResidualValuesTableTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact001333">&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfEstimatedResidualValuesTableTextBlock_zRRQ5ASU6hh5" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1)"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: normal"&gt;&lt;span id="xdx_8BB_zhuxCEMPFJWc" style="display: none"&gt;Schedule of estimated residual values&lt;/span&gt;&lt;/td&gt;
    &lt;td style="line-height: normal"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: #CCEDFF"&gt;
    &lt;td style="line-height: normal; width: 32%"&gt;&lt;span style="font-size: 10pt"&gt;Leasehold &lt;span style="letter-spacing: -0.1pt"&gt;improvement&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--DepreciationRatePropertyPlantAndEquipments_c20250401__20260331_zRx5lvqf1hZf" style="width: 68%; line-height: normal" title="Annual depreciation rates"&gt;&lt;span style="font-size: 10pt"&gt;20%
        - 33.33% &lt;span style="letter-spacing: -0.5pt"&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="line-height: normal"&gt;&lt;span style="font-size: 10pt"&gt;Office &lt;span style="letter-spacing: -0.1pt"&gt;equipment&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="line-height: normal"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.25pt"&gt;&lt;span id="xdx_90B_eifrs-full--DepreciationRatePropertyPlantAndEquipment_dp_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z23dQr0NcjE5" title="Annual depreciation rates"&gt;20&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: #CCEDFF"&gt;
    &lt;td style="line-height: normal"&gt;&lt;span style="font-size: 10pt"&gt;Computer &lt;span style="letter-spacing: -0.1pt"&gt;equipment&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="line-height: normal"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.25pt"&gt;&lt;span id="xdx_907_eifrs-full--DepreciationRatePropertyPlantAndEquipment_dp_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zgdsQyF7g0a3" title="Annual depreciation rates"&gt;20&lt;/span&gt;%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt; Leasehold improvement
is depreciated over useful life of &lt;span id="xdx_905_ecustom--DepreciatedOverUsefulLife_dtY_c20250401__20260331_zVmbcmKDignd" title="Depreciated over useful life"&gt;5&lt;/span&gt;
years (20% per annum) or over the lease term, whichever is &lt;span style="letter-spacing: -0.1pt"&gt;shorter.&lt;/span&gt;&lt;/p&gt;



</CIK0002027815:ScheduleOfEstimatedResidualValuesTableTextBlock>
    <CIK0002027815:DepreciationRatePropertyPlantAndEquipments contextRef="From2025-04-01to2026-03-31" id="Fact001335">20%
        - 33.33% 1</CIK0002027815:DepreciationRatePropertyPlantAndEquipments>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2025-04-012026-03-31_ifrs-full_OfficeEquipment"
      decimals="INF"
      id="Fact001337"
      unitRef="Pure">0.20</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2025-04-012026-03-31_ifrs-full_ComputerEquipmentMember"
      decimals="INF"
      id="Fact001339"
      unitRef="Pure">0.20</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <CIK0002027815:DepreciatedOverUsefulLife contextRef="From2025-04-01to2026-03-31" id="Fact001341">P5Y</CIK0002027815:DepreciatedOverUsefulLife>
    <ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001349">&lt;p id="xdx_809_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zjkj4poEPv1g" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-left: 0pt; width: 7%"&gt;&lt;span style="font-size: 10pt"&gt;12.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 93%"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span id="xdx_820_z3nCMUZaFBQk"&gt;RIGHT-OF-USE ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0.25pt 0 0; font-size: 10pt"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfRightOfUseAssetsTableTextBlock_zJ7rWtZozzY7" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RIGHT-OF-USE ASSETS (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B1_zfYKMbeRKOKi" style="display: none"&gt;Schedule of right of use assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;Leased properties HK$&#x92;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 10pt"&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;COST&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 79%; font-size: 10pt"&gt;At April 1, 2024&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zXvOukohj7cc" style="width: 18%; font-size: 10pt; text-align: right" title="Beginning balance"&gt;2,919&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Write-off&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DisposalsRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zOR1PXZvgtN" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals"&gt;(2,919&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2025 and 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--RightofuseAssets_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zwhOmTCu1dX7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1357"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;ACCUMULATED DEPRECIATION&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;At April 1, 2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--RightofuseAssets_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zlcAK6zzNDr4" style="font-size: 10pt; text-align: right" title="Beginning balance"&gt;2,189&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Provided for the year&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DepreciationRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_z0b6ZhF8sd35" style="font-size: 10pt; text-align: right" title="Depreciation"&gt;730&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Write-off&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DisposalsRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zTfjAmCwchKb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals"&gt;(2,919&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;At March 31, 2025 and 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--RightofuseAssets_iS_c20260401__20270331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_z3SWtMwZjmZj" style="font-size: 10pt; text-align: right" title="Beginning balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1365"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;CARRYING VALUES&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--RightofuseAssets_iI_c20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--LeasedPropertiesMember_z1KUKW29Lrve" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1367"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--RightofuseAssets_iI_c20250331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--LeasedPropertiesMember_zd704J88YVe3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1369"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_z2imjjcqXZO2" style="margin: 0.25pt 0 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;Depreciation expenses for
&lt;/span&gt;the years ended March 31, 2024, 2025 and 2026 amounted to HK$&lt;span id="xdx_90B_ecustom--DepreciationExpenses_c20230401__20240331_zHhycCTRg5na" title="Depreciation expenses"&gt;973,000&lt;/span&gt;, HK&lt;span id="xdx_907_ecustom--DepreciationExpenses_c20240401__20250331_zGQPuVfdfCWk" title="Depreciation expenses"&gt;730,000&lt;/span&gt; and HK$nil, respectively, which were included in
administrative expenses. No impairment losses were recognized during any of the years presented.&lt;/p&gt;

&lt;p style="margin: 0 14.6pt 0 44.05pt; font-size: 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;During the year ended March 31, 2025, the lease term for
certain right-of-use assets expired. As the related assets had been fully depreciated, their gross carrying amount of HK$&lt;span id="xdx_90B_ecustom--WriteOffOtherComprehensiveIncome_c20250401__20260331_zUygwTY9zx2f" title="Write off other comprehensive income"&gt;2,919,000&lt;/span&gt; were
written off, resulting in no impact on the consolidated statements of profit or loss and other comprehensive income.&lt;/p&gt;

&lt;p style="margin: 0 14.6pt 0 44.05pt; font-size: 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory>
    <CIK0002027815:ScheduleOfRightOfUseAssetsTableTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact001351">&lt;table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfRightOfUseAssetsTableTextBlock_zJ7rWtZozzY7" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RIGHT-OF-USE ASSETS (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B1_zfYKMbeRKOKi" style="display: none"&gt;Schedule of right of use assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;Leased properties HK$&#x92;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 10pt"&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;COST&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 79%; font-size: 10pt"&gt;At April 1, 2024&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zXvOukohj7cc" style="width: 18%; font-size: 10pt; text-align: right" title="Beginning balance"&gt;2,919&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Write-off&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--DisposalsRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zOR1PXZvgtN" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals"&gt;(2,919&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2025 and 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--RightofuseAssets_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zwhOmTCu1dX7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1357"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;ACCUMULATED DEPRECIATION&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;At April 1, 2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--RightofuseAssets_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zlcAK6zzNDr4" style="font-size: 10pt; text-align: right" title="Beginning balance"&gt;2,189&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Provided for the year&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--DepreciationRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_z0b6ZhF8sd35" style="font-size: 10pt; text-align: right" title="Depreciation"&gt;730&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Write-off&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--DisposalsRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zTfjAmCwchKb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals"&gt;(2,919&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;At March 31, 2025 and 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--RightofuseAssets_iS_c20260401__20270331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_z3SWtMwZjmZj" style="font-size: 10pt; text-align: right" title="Beginning balance"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1365"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;CARRYING VALUES&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--RightofuseAssets_iI_c20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--LeasedPropertiesMember_z1KUKW29Lrve" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1367"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--RightofuseAssets_iI_c20250331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--LeasedPropertiesMember_zd704J88YVe3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1369"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</CIK0002027815:ScheduleOfRightOfUseAssetsTableTextBlock>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2025-03-31_ifrs-full_GrossCarryingAmountMember_custom_LeasedPropertiesMember"
      decimals="0"
      id="Fact001353"
      unitRef="HKD">2919</ifrs-full:RightofuseAssets>
    <ifrs-full:DisposalsRightofuseAssets
      contextRef="From2025-04-012026-03-31_ifrs-full_GrossCarryingAmountMember_custom_LeasedPropertiesMember"
      decimals="0"
      id="Fact001355"
      unitRef="HKD">-2919</ifrs-full:DisposalsRightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2025-03-31_custom_AccumulatedDepreciationMember_custom_LeasedPropertiesMember"
      decimals="0"
      id="Fact001359"
      unitRef="HKD">2189</ifrs-full:RightofuseAssets>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2025-04-012026-03-31_custom_AccumulatedDepreciationMember_custom_LeasedPropertiesMember"
      decimals="0"
      id="Fact001361"
      unitRef="HKD">730</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:DisposalsRightofuseAssets
      contextRef="From2025-04-012026-03-31_custom_AccumulatedDepreciationMember_custom_LeasedPropertiesMember"
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      id="Fact001363"
      unitRef="HKD">-2919</ifrs-full:DisposalsRightofuseAssets>
    <CIK0002027815:DepreciationExpenses
      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001371"
      unitRef="HKD">973000</CIK0002027815:DepreciationExpenses>
    <CIK0002027815:DepreciationExpenses
      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001373"
      unitRef="HKD">730000</CIK0002027815:DepreciationExpenses>
    <CIK0002027815:WriteOffOtherComprehensiveIncome
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001375"
      unitRef="HKD">2919000</CIK0002027815:WriteOffOtherComprehensiveIncome>
    <ifrs-full:DisclosureOfDeferredTaxesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001377">&lt;p id="xdx_809_eifrs-full--DisclosureOfDeferredTaxesExplanatory_zh2CWagvsvKg" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;13.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_82D_zUem4cULadl5"&gt;DEFERRED OFFERING COSTS&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;/p&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_eifrs-full--DisclosureOfDeferredIncomeExplanatory_zqjoqKFz3719" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DEFERRED OFFERING COSTS (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BD_zMQwB0XeXdgc" style="display: none"&gt;Schedule of deferred offering costs&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20250331_zyoDUkmfHhgf" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_499_20260331_z9M3ldSSrUN" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;2025&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;2026&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--LegalProceedingsProvision_iI_zXZeVN3JRH3i" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;Legal fees&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;741&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1382"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--OtherProfessionalExpenses_iI_zXkloGKfw6c2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Other professional expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;902&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1385"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--DeferredOfferingCost_iI_zkDvh91wbpRf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Deferred offering cost&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,643&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1388"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DisclosureOfDeferredTaxesExplanatory>
    <ifrs-full:DisclosureOfDeferredIncomeExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001379">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_eifrs-full--DisclosureOfDeferredIncomeExplanatory_zqjoqKFz3719" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DEFERRED OFFERING COSTS (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BD_zMQwB0XeXdgc" style="display: none"&gt;Schedule of deferred offering costs&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20250331_zyoDUkmfHhgf" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_499_20260331_z9M3ldSSrUN" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;2025&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;2026&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--LegalProceedingsProvision_iI_zXZeVN3JRH3i" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;Legal fees&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;741&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1382"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--OtherProfessionalExpenses_iI_zXkloGKfw6c2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Other professional expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;902&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1385"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--DeferredOfferingCost_iI_zkDvh91wbpRf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Deferred offering cost&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,643&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1388"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DisclosureOfDeferredIncomeExplanatory>
    <ifrs-full:LegalProceedingsProvision
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001381"
      unitRef="HKD">741</ifrs-full:LegalProceedingsProvision>
    <CIK0002027815:OtherProfessionalExpenses
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001384"
      unitRef="HKD">902</CIK0002027815:OtherProfessionalExpenses>
    <CIK0002027815:DeferredOfferingCost
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001387"
      unitRef="HKD">1643</CIK0002027815:DeferredOfferingCost>
    <ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001390">&lt;p id="xdx_805_eifrs-full--DisclosureOfPrepaymentsAndOtherAssetsExplanatory_zjUvgmuXrE3" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;14.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span id="xdx_820_zoZ3Z2pZgNW5"&gt;PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--PrepaymentsDepositsOtherReceivablesTableTextBlock_zrQgWHDi1Uul" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - PREPAYMENTS AND DEPOSITS AND OTHER RECEIVABLES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;span id="xdx_8B3_zfrHsDWmxLef" style="display: none"&gt;Schedule of prepayments and deposits
        and other receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20250331_zt1HRIj8Xmk3" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20260331_zpJt4fcyYYcb" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Non-current assets&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--DepositsOnLeaseThirdParties_iI_zIkYSD6Ol93b" style="vertical-align: bottom"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;Deposits &#x2013; third parties&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;105&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;203&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--PrepaymentsThirdPartie_iI_zCvQUAcwuqjd" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Prepayments &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1397"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;563&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--NoncurrentAsset_iI_zCY1mGwPXYb2" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;Non-current assets&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;105&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;766&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--CurrentAssetsAbstract_iB_zL0tMRQry8Ff" style="vertical-align: bottom"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Current assets&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--DepositsOnLeaseThirdPartiesCurrent_iI_zAm5yCLpBcki" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Deposits on lease &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;366&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;292&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--PrepaymentsThirdParties_iI_zw17hyDiz94" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Prepayments &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;36&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--OtherReceivablesThirdParties_iI_ziQ3Ubjb5jGc" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Other receivables &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;7&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;36&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_zAisjo47tzN7" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Other receivables &#x2013; related parties (Note 17(c))&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;160&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,945&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TotalDepositsAndReceivables_iI_zWpvnPLEFdAj" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;Total deposits and receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;536&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;2,309&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A3_zjh7WFEbtwTd" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;




























</ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory>
    <CIK0002027815:PrepaymentsDepositsOtherReceivablesTableTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact001392">&lt;table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--PrepaymentsDepositsOtherReceivablesTableTextBlock_zrQgWHDi1Uul" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - PREPAYMENTS AND DEPOSITS AND OTHER RECEIVABLES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;span id="xdx_8B3_zfrHsDWmxLef" style="display: none"&gt;Schedule of prepayments and deposits
        and other receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20250331_zt1HRIj8Xmk3" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20260331_zpJt4fcyYYcb" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Non-current assets&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--DepositsOnLeaseThirdParties_iI_zIkYSD6Ol93b" style="vertical-align: bottom"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;Deposits &#x2013; third parties&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;105&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;203&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--PrepaymentsThirdPartie_iI_zCvQUAcwuqjd" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Prepayments &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1397"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;563&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--NoncurrentAsset_iI_zCY1mGwPXYb2" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;Non-current assets&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;105&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;766&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--CurrentAssetsAbstract_iB_zL0tMRQry8Ff" style="vertical-align: bottom"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Current assets&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--DepositsOnLeaseThirdPartiesCurrent_iI_zAm5yCLpBcki" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Deposits on lease &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;366&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;292&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--PrepaymentsThirdParties_iI_zw17hyDiz94" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Prepayments &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;36&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--OtherReceivablesThirdParties_iI_ziQ3Ubjb5jGc" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Other receivables &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;7&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;36&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_zAisjo47tzN7" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Other receivables &#x2013; related parties (Note 17(c))&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;160&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,945&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TotalDepositsAndReceivables_iI_zWpvnPLEFdAj" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;Total deposits and receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;536&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;2,309&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:PrepaymentsDepositsOtherReceivablesTableTextBlock>
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      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001394"
      unitRef="HKD">105</CIK0002027815:DepositsOnLeaseThirdParties>
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      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001395"
      unitRef="HKD">203</CIK0002027815:DepositsOnLeaseThirdParties>
    <CIK0002027815:PrepaymentsThirdPartie
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001398"
      unitRef="HKD">563</CIK0002027815:PrepaymentsThirdPartie>
    <CIK0002027815:NoncurrentAsset
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001400"
      unitRef="HKD">105</CIK0002027815:NoncurrentAsset>
    <CIK0002027815:NoncurrentAsset
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001401"
      unitRef="HKD">766</CIK0002027815:NoncurrentAsset>
    <CIK0002027815:DepositsOnLeaseThirdPartiesCurrent
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001406"
      unitRef="HKD">366</CIK0002027815:DepositsOnLeaseThirdPartiesCurrent>
    <CIK0002027815:DepositsOnLeaseThirdPartiesCurrent
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001407"
      unitRef="HKD">292</CIK0002027815:DepositsOnLeaseThirdPartiesCurrent>
    <CIK0002027815:PrepaymentsThirdParties
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001409"
      unitRef="HKD">3</CIK0002027815:PrepaymentsThirdParties>
    <CIK0002027815:PrepaymentsThirdParties
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001410"
      unitRef="HKD">36</CIK0002027815:PrepaymentsThirdParties>
    <CIK0002027815:OtherReceivablesThirdParties
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001412"
      unitRef="HKD">7</CIK0002027815:OtherReceivablesThirdParties>
    <CIK0002027815:OtherReceivablesThirdParties
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001413"
      unitRef="HKD">36</CIK0002027815:OtherReceivablesThirdParties>
    <ifrs-full:NoncurrentReceivablesDueFromRelatedParties
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001415"
      unitRef="HKD">160</ifrs-full:NoncurrentReceivablesDueFromRelatedParties>
    <ifrs-full:NoncurrentReceivablesDueFromRelatedParties
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001416"
      unitRef="HKD">1945</ifrs-full:NoncurrentReceivablesDueFromRelatedParties>
    <CIK0002027815:TotalDepositsAndReceivables
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001418"
      unitRef="HKD">536</CIK0002027815:TotalDepositsAndReceivables>
    <CIK0002027815:TotalDepositsAndReceivables
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001419"
      unitRef="HKD">2309</CIK0002027815:TotalDepositsAndReceivables>
    <ifrs-full:DisclosureOfInventoriesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001426">&lt;p id="xdx_80E_eifrs-full--DisclosureOfInventoriesExplanatory_zgoZOD55B8Gd" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;15.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span id="xdx_82E_zXm4NVf18vl5"&gt;INVENTORIES&lt;/span&gt;&lt;/span&gt;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





&lt;table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--DisclosureOfInventoriesMerchandiseExplanatory_z1NGTriMqNf6" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - INVENTORIES (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B4_zHx6PHGmKcX1" style="display: none"&gt;Schedule of inventories&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20250331_zFIJLDTvI4Jl" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20260331_z1ynd4fGkld2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--MerchandiseInventoriesTimepieces_iI_zRsD5TS5EJh8" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Merchandise inventories - timepieces&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right"&gt;34,705&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right"&gt;23,020&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A7_zrWbDze2WtT" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;There were no inventory impairment losses for the years ended
March 31, 2024, 2025 and 2026, respectively.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;HK$&lt;span id="xdx_90A_ecustom--CostOfRevenues_c20230401__20240331_zTrDKMTsdLEl" title="Cost of revenue"&gt;12,493,000&lt;/span&gt;,
HK$&lt;span id="xdx_907_ecustom--CostOfRevenues_c20240401__20250331_z5nfY5f09g7f" title="Cost of revenue"&gt;31,887,000&lt;/span&gt;
and HK$&lt;span id="xdx_900_ecustom--CostOfRevenues_c20250401__20260331_zxJz9qzdNlg1" title="Cost of revenue"&gt;44,453,000&lt;/span&gt;
of inventories was recognised as cost of revenue in consolidated statements of profit or loss and other comprehensive income for the years
ended March 31, 2024, 2025 and 2026, respectively.&lt;/p&gt;



</ifrs-full:DisclosureOfInventoriesExplanatory>
    <CIK0002027815:DisclosureOfInventoriesMerchandiseExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001428">&lt;table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--DisclosureOfInventoriesMerchandiseExplanatory_z1NGTriMqNf6" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - INVENTORIES (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B4_zHx6PHGmKcX1" style="display: none"&gt;Schedule of inventories&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20250331_zFIJLDTvI4Jl" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20260331_z1ynd4fGkld2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--MerchandiseInventoriesTimepieces_iI_zRsD5TS5EJh8" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Merchandise inventories - timepieces&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right"&gt;34,705&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right"&gt;23,020&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:DisclosureOfInventoriesMerchandiseExplanatory>
    <CIK0002027815:MerchandiseInventoriesTimepieces
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001430"
      unitRef="HKD">34705</CIK0002027815:MerchandiseInventoriesTimepieces>
    <CIK0002027815:MerchandiseInventoriesTimepieces
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001431"
      unitRef="HKD">23020</CIK0002027815:MerchandiseInventoriesTimepieces>
    <CIK0002027815:CostOfRevenues
      contextRef="From2023-04-012024-03-31"
      decimals="0"
      id="Fact001433"
      unitRef="HKD">12493000</CIK0002027815:CostOfRevenues>
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      contextRef="From2024-04-012025-03-31"
      decimals="0"
      id="Fact001435"
      unitRef="HKD">31887000</CIK0002027815:CostOfRevenues>
    <CIK0002027815:CostOfRevenues
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001437"
      unitRef="HKD">44453000</CIK0002027815:CostOfRevenues>
    <ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001439">&lt;p id="xdx_80B_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zqWuWZTEt0o9" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;16.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_824_zSAYlbPBdRU7"&gt;TRADE RECEIVABLES&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureOfTradingReceivablesExplanatory_zbM1c80Kra95" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE RECEIVABLES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B5_z9w64LRSuPr6" style="display: none"&gt;Schedule of trade receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20250331_z2bJpRQfAZB2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20260331_ztF7681XHO7" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Trade receivables arising from:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis_iI_zVTrPOsM7Bkg" style="vertical-align: bottom"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;-&#160;&#160;Security related service and asset management income &#x2013; related
        parties&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;4,100&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;13,015&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--SecurityRelatedServiceAndAssetManagementIncomeThirdParties_iI_zFiCBa3zPBVf" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;-&#160;&#160;Security related service and asset management income &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;5,219&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;8,425&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--TradingOfTimepiecesThirdPartie_iI_zTHFwYKvnlq1" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;-&#160;&#160;Trading of timepieces &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;29,569&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;76,820&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--OtherReceivables_iI_zgCc6Ocxdh7d" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt"&gt;TRADE RECEIVABLES GROSS&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;38,888&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;98,260&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--ImpairmentAllowanceAsset_iI_zCeACl9oCQy7" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 11pt"&gt;Less: impairment allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(24,184&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--TradeReceivables_iI_zj1PYwJJeTtk" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; font-size: 10pt; padding-bottom: 1pt"&gt;Total trade receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;14,704&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;64,600&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A2_zqDAFKdSgv4d" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;









































&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;The following is an aged analysis of trade receivables presented
based on the due &lt;span style="letter-spacing: -0.1pt"&gt;dates.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfTradeReceivablesDuePaymentsTableTextBlock_zWhzNMuRyz52" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE RECEIVABLES (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B9_zsk1HYYA9Vvj" style="display: none"&gt;Schedule of trade receivables based on due dates&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementRelatedPartiesMember_zu3XYpZwEq6" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementThirdPartiesMember_z9vA5c2XfPwa" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingOfTimepiecesThirdPartiesMember_zgtVfgPyGGqi" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20260331_z4LVHj9l6Qob" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; white-space: nowrap; font-size: 10pt"&gt;As of March 31, 2026&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Security related &lt;br/&gt; service and &lt;br/&gt; asset management
        &lt;br/&gt; income &#x2013; related &lt;br/&gt; parties&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Security related &lt;br/&gt; service and &lt;br/&gt; asset management
        &lt;br/&gt; income &#x2013; third &lt;br/&gt; parties&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Trading of &lt;br/&gt; timepieces &#x2013; &lt;br/&gt; third parties&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--CurrentTradeReceivablesBasedOnDue_iI_zdEhwE5OpOdc" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 48%; font-size: 10pt"&gt;Current&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;693&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;1,314&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;23,155&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;25,162&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--CurrentTradeReceivablesOneToThreeMonths_iI_zEPMdpRixnI8" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;1 &#x2013; 3 months&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,292&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,350&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1479"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,642&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--CurrentTradeReceivablesFourToSixMonths_iI_zxS6y9inA1D3" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;4 &#x2013; 6 months&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,177&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,350&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;16,350&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;20,877&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--CurrentTradeReceivablesSevenToNineMonths_iI_zrD1Tenp9XN" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;7 &#x2013; 9 months&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,091&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,350&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;7,746&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;12,187&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--CurrentTradeReceivablesTenToTweelveMonths_iI_zzpvmEWOkMof" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;10 &#x2013; 12 months&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,762&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,061&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;29,569&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;36,392&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--CurrentTradeReceivables_iI_zzf3POip67Tj" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt"&gt;&#160;Current trade receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;13,015&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;8,425&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;76,820&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;98,260&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ImpairmentAllowanceTradeReceivablesBasedOnDue_iNI_di_zv0wEfNZSYX8" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Less: impairment allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(4,805&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(2,996&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(25,859&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--TotalCurrentTradeReceivablesBasedOnDue_iI_zSE1lSeG8YUa" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Total&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;8,210&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;5,429&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;50,961&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;64,600&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; margin-left: 0.5in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementRelatedPartiesMember_ziaAqIgXf4nb" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementThirdPartiesMember_zA5GCwyvbey6" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingOfTimepiecesThirdPartiesMember_ziABxHBkRdBh" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20250331_zXIVcNxri9Id" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; white-space: nowrap; font-size: 10pt"&gt;As of March 31, &lt;span style="letter-spacing: -0.2pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Security related &lt;br/&gt; service and &lt;br/&gt; asset management
        &lt;br/&gt; income &#x2013; related &lt;br/&gt; parties&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Security related &lt;br/&gt; service and &lt;br/&gt; asset management
        &lt;br/&gt; income &#x2013; third &lt;br/&gt; parties&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Trading of &lt;br/&gt; timepieces &#x2013; &lt;br/&gt; third parties&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--CurrentTradeReceivablesBasedOnDue_iI_zZNkK6NF2cPk" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 48%; font-size: 10pt"&gt;Current&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;4,088&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;2,950&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;5,111&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;12,149&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--CurrentTradeReceivablesOneToThreeMonths_iI_zq8qxcxhhEyg" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;1 &#x2013; 3 months&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,206&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;24,340&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;25,549&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--CurrentTradeReceivablesFourToSixMonths_iI_zBQAhYN0TMx4" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;4 &#x2013; 6 months&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;868&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1524"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;871&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--CurrentTradeReceivablesSevenToNineMonths_iI_zCg5UFB68tH5" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;7 &#x2013; 9 months&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;180&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;118&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;301&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--CurrentTradeReceivablesTenToTweelveMonths_iI_zE9phiMKdUsi" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;10 &#x2013; 12 months&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;15&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1534"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;18&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--CurrentTradeReceivables_iI_z6MopvOiTOZ6" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; font-size: 10pt"&gt;&#160;&#160;Current trade receivables &lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;4,100&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;5,219&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;29,569&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;38,888&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ImpairmentAllowanceTradeReceivablesBasedOnDue_iNI_di_zFSn5wTbMd57" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Less: impairment allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(12&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(2,148&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(22,024&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(24,184&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--TotalCurrentTradeReceivablesBasedOnDue_iI_zKyfnmSxhLr6" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Total&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;4,088&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,071&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;7,545&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;14,704&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8AF_zRITVYHiHMZi" style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;All the trade receivables, net of loss
allowance, are expected to be recovered within one year. For trade receivables arising from contracts with customers, the Group generally
allows a credit period of 30 days to its customers. As of March 31, 2025 and 2026, included in the Group&#x2019;s trade receivables balance
are debtors with aggregate carrying amount of HK$&lt;span id="xdx_907_ecustom--TradeReceivablesBalance_iI_c20250331_zjQSy3QNNzBg" title="Trade receivables balance"&gt;26,739,000&lt;/span&gt;
and HK$&lt;span id="xdx_906_ecustom--TradeReceivablesBalance_iI_c20260331_z9xl7BNlAVHh" title="Trade receivables balance"&gt;73,098,000&lt;/span&gt;
which are past due as of the reporting date, respectively.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;Details of the impairment assessment of trade receivables and
write-off of the loss allowance for trade receivables are set out in Note &lt;span style="letter-spacing: -0.2pt"&gt;28b.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;































</ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory>
    <CIK0002027815:DisclosureOfTradingReceivablesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001441">&lt;table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureOfTradingReceivablesExplanatory_zbM1c80Kra95" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE RECEIVABLES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B5_z9w64LRSuPr6" style="display: none"&gt;Schedule of trade receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20250331_z2bJpRQfAZB2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20260331_ztF7681XHO7" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Trade receivables arising from:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis_iI_zVTrPOsM7Bkg" style="vertical-align: bottom"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;-&#160;&#160;Security related service and asset management income &#x2013; related
        parties&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;4,100&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;13,015&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--SecurityRelatedServiceAndAssetManagementIncomeThirdParties_iI_zFiCBa3zPBVf" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;-&#160;&#160;Security related service and asset management income &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;5,219&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;8,425&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--TradingOfTimepiecesThirdPartie_iI_zTHFwYKvnlq1" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;-&#160;&#160;Trading of timepieces &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;29,569&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;76,820&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--OtherReceivables_iI_zgCc6Ocxdh7d" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt"&gt;TRADE RECEIVABLES GROSS&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;38,888&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;98,260&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--ImpairmentAllowanceAsset_iI_zCeACl9oCQy7" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 11pt"&gt;Less: impairment allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(24,184&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--TradeReceivables_iI_zj1PYwJJeTtk" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; font-size: 10pt; padding-bottom: 1pt"&gt;Total trade receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;14,704&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;64,600&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:DisclosureOfTradingReceivablesExplanatory>
    <CIK0002027815:SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001443"
      unitRef="HKD">4100</CIK0002027815:SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis>
    <CIK0002027815:SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001444"
      unitRef="HKD">13015</CIK0002027815:SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis>
    <CIK0002027815:SecurityRelatedServiceAndAssetManagementIncomeThirdParties
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001446"
      unitRef="HKD">5219</CIK0002027815:SecurityRelatedServiceAndAssetManagementIncomeThirdParties>
    <CIK0002027815:SecurityRelatedServiceAndAssetManagementIncomeThirdParties
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001447"
      unitRef="HKD">8425</CIK0002027815:SecurityRelatedServiceAndAssetManagementIncomeThirdParties>
    <CIK0002027815:TradingOfTimepiecesThirdPartie
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001449"
      unitRef="HKD">29569</CIK0002027815:TradingOfTimepiecesThirdPartie>
    <CIK0002027815:TradingOfTimepiecesThirdPartie
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001450"
      unitRef="HKD">76820</CIK0002027815:TradingOfTimepiecesThirdPartie>
    <ifrs-full:OtherReceivables
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001452"
      unitRef="HKD">38888</ifrs-full:OtherReceivables>
    <ifrs-full:OtherReceivables
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001453"
      unitRef="HKD">98260</ifrs-full:OtherReceivables>
    <CIK0002027815:ImpairmentAllowanceAsset
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001455"
      unitRef="HKD">-24184</CIK0002027815:ImpairmentAllowanceAsset>
    <CIK0002027815:ImpairmentAllowanceAsset
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001456"
      unitRef="HKD">-33660</CIK0002027815:ImpairmentAllowanceAsset>
    <ifrs-full:TradeReceivables
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001458"
      unitRef="HKD">14704</ifrs-full:TradeReceivables>
    <ifrs-full:TradeReceivables
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001459"
      unitRef="HKD">64600</ifrs-full:TradeReceivables>
    <CIK0002027815:ScheduleOfTradeReceivablesDuePaymentsTableTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact001470">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfTradeReceivablesDuePaymentsTableTextBlock_zWhzNMuRyz52" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE RECEIVABLES (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B9_zsk1HYYA9Vvj" style="display: none"&gt;Schedule of trade receivables based on due dates&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementRelatedPartiesMember_zu3XYpZwEq6" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementThirdPartiesMember_z9vA5c2XfPwa" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingOfTimepiecesThirdPartiesMember_zgtVfgPyGGqi" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20260331_z4LVHj9l6Qob" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; white-space: nowrap; font-size: 10pt"&gt;As of March 31, 2026&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Security related &lt;br/&gt; service and &lt;br/&gt; asset management
        &lt;br/&gt; income &#x2013; related &lt;br/&gt; parties&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Security related &lt;br/&gt; service and &lt;br/&gt; asset management
        &lt;br/&gt; income &#x2013; third &lt;br/&gt; parties&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Trading of &lt;br/&gt; timepieces &#x2013; &lt;br/&gt; third parties&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--CurrentTradeReceivablesBasedOnDue_iI_zdEhwE5OpOdc" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 48%; font-size: 10pt"&gt;Current&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;693&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;1,314&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;23,155&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;25,162&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--CurrentTradeReceivablesOneToThreeMonths_iI_zEPMdpRixnI8" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;1 &#x2013; 3 months&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,292&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,350&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1479"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,642&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--CurrentTradeReceivablesFourToSixMonths_iI_zxS6y9inA1D3" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;4 &#x2013; 6 months&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,177&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,350&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;16,350&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;20,877&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--CurrentTradeReceivablesSevenToNineMonths_iI_zrD1Tenp9XN" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;7 &#x2013; 9 months&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,091&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,350&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;7,746&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;12,187&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--CurrentTradeReceivablesTenToTweelveMonths_iI_zzpvmEWOkMof" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;10 &#x2013; 12 months&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,762&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,061&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;29,569&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;36,392&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--CurrentTradeReceivables_iI_zzf3POip67Tj" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt"&gt;&#160;Current trade receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;13,015&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;8,425&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;76,820&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;98,260&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ImpairmentAllowanceTradeReceivablesBasedOnDue_iNI_di_zv0wEfNZSYX8" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Less: impairment allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(4,805&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(2,996&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(25,859&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--TotalCurrentTradeReceivablesBasedOnDue_iI_zSE1lSeG8YUa" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;Total&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;8,210&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;5,429&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;50,961&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;64,600&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; margin-left: 0.5in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementRelatedPartiesMember_ziaAqIgXf4nb" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementThirdPartiesMember_zA5GCwyvbey6" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingOfTimepiecesThirdPartiesMember_ziABxHBkRdBh" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20250331_zXIVcNxri9Id" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; white-space: nowrap; font-size: 10pt"&gt;As of March 31, &lt;span style="letter-spacing: -0.2pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Security related &lt;br/&gt; service and &lt;br/&gt; asset management
        &lt;br/&gt; income &#x2013; related &lt;br/&gt; parties&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Security related &lt;br/&gt; service and &lt;br/&gt; asset management
        &lt;br/&gt; income &#x2013; third &lt;br/&gt; parties&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Trading of &lt;br/&gt; timepieces &#x2013; &lt;br/&gt; third parties&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--CurrentTradeReceivablesBasedOnDue_iI_zZNkK6NF2cPk" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 48%; font-size: 10pt"&gt;Current&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;4,088&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;2,950&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;5,111&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;12,149&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--CurrentTradeReceivablesOneToThreeMonths_iI_zq8qxcxhhEyg" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;1 &#x2013; 3 months&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,206&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;24,340&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;25,549&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--CurrentTradeReceivablesFourToSixMonths_iI_zBQAhYN0TMx4" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;4 &#x2013; 6 months&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;868&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1524"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;871&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--CurrentTradeReceivablesSevenToNineMonths_iI_zCg5UFB68tH5" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;7 &#x2013; 9 months&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;180&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;118&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;301&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--CurrentTradeReceivablesTenToTweelveMonths_iI_zE9phiMKdUsi" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;10 &#x2013; 12 months&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;15&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1534"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;18&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--CurrentTradeReceivables_iI_z6MopvOiTOZ6" style="vertical-align: bottom"&gt;
    &lt;td style="color: White; font-size: 10pt"&gt;&#160;&#160;Current trade receivables &lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;4,100&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;5,219&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;29,569&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;38,888&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ImpairmentAllowanceTradeReceivablesBasedOnDue_iNI_di_zFSn5wTbMd57" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Less: impairment allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(12&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(2,148&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(22,024&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
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    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;14,704&lt;/td&gt;
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&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;17.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span id="xdx_822_z2Rkvta6nsC9"&gt;RELATED PARTY TRANSACTIONS AND BALANCES&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
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&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Nature of relationships with related &lt;span style="letter-spacing: -0.1pt"&gt;parties&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zI96aYn5JWCd" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details)"&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_8BC_zX03FOCocki8" style="display: none"&gt;Schedule of relationships&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 49%"&gt;&lt;span style="letter-spacing: -0.2pt"&gt;&lt;b&gt;Name&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 49%"&gt;&lt;b&gt;Relationship with the &lt;span style="letter-spacing: -0.1pt"&gt;Group&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_987_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zZfcHtSCqRjl" title="Nature of relationships"&gt;Bluemount
        Group &lt;span style="letter-spacing: -0.1pt"&gt;Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_z7aF5nTPpT9k" title="Relationship with the Group"&gt;Shareholder
        of the &lt;span style="letter-spacing: -0.1pt"&gt;Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td id="xdx_981_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimited1Member_zSVGlI2NCvTg" title="Nature of relationships"&gt;Echo
        International&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimited1Member_z1PY5AnL3Vc6" title="Relationship with the Group"&gt;Shareholder
        of the &lt;span style="letter-spacing: -0.1pt"&gt;Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_988_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zEspNNXQLIyb" style="line-height: 8.85pt" title="Nature of relationships"&gt;&lt;span style="font-size: 10pt"&gt;Yuk
        Cuisine &lt;span style="letter-spacing: -0.1pt"&gt;Limited&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zu6hx9HEPhOd" style="padding-left: 7.95pt; line-height: 103%; text-indent: -7.95pt" title="Relationship with the Group"&gt;&lt;span style="font-size: 10pt; line-height: 103%"&gt;Common
        director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo &lt;span style="letter-spacing: -0.1pt"&gt;International&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td id="xdx_98D_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_z4qoCjXkl9Jk" title="Nature of relationships"&gt;Yuk
        Cuisine (Hong Kong) &lt;span style="letter-spacing: -0.1pt"&gt;Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zwNWdO6TzUWh" style="padding-left: 7.95pt; text-align: justify; text-indent: -7.95pt" title="Relationship with the Group"&gt;Common
        director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of &lt;span style="letter-spacing: -0.2pt"&gt;Echo&lt;/span&gt; &lt;span style="letter-spacing: -0.1pt"&gt;International&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_98E_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimited1Member_zabXJo1HtSZg" style="line-height: 8.85pt" title="Nature of relationships"&gt;&lt;span style="font-size: 10pt"&gt;Echo
        Asia (Hong Kong) &lt;span style="letter-spacing: -0.1pt"&gt;Limited&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zZKcxUuCpkFj" style="padding-left: 7.95pt; line-height: 103%; text-indent: -7.95pt" title="Relationship with the Group"&gt;&lt;span style="font-size: 10pt; line-height: 103%"&gt;Common
        director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo &lt;span style="letter-spacing: -0.1pt"&gt;International&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td id="xdx_98C_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_z7bkWGEvZRyd" title="Nature of relationships"&gt;Bluemount
        Financial Holdings &lt;span style="letter-spacing: -0.1pt"&gt;Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zNKKt6OzBQL6" style="padding-left: 7.95pt; text-align: justify; text-indent: -7.95pt" title="Relationship with the Group"&gt;Common
        directors (Ms. Chan Wan Shan Sandra and Mr. Pan&lt;span style="letter-spacing: -0.1pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_98D_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zC3M0WprbnTi" title="Nature of relationships"&gt;Bluemount
        Investment Fund &lt;span style="letter-spacing: -0.25pt"&gt;SPC (&#x201c;&lt;/span&gt;Bluemount &lt;span style="letter-spacing: -0.25pt"&gt;Fund&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zDN17CvMKuy3" title="Relationship with the Group"&gt;Common
        director (Ms. Chan Wan Shan &lt;span style="letter-spacing: -0.1pt"&gt;Sandra)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td id="xdx_982_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_z5JJXEiHLE6" title="Nature of relationships"&gt;Ms.
        Chan Wan Shan &lt;span style="letter-spacing: -0.1pt"&gt;Sandra&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_zev96YKUYkqf" title="Relationship with the Group"&gt;Director
        of the &lt;span style="letter-spacing: -0.1pt"&gt;Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_989_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MrPanJiyeMember_zflOTVHwZhP1" title="Nature of relationships"&gt;Mr.
        Pan&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MrPanJiyeMember_z5MWP307WeE5" title="Relationship with the Group"&gt;Director
        of the &lt;span style="letter-spacing: -0.1pt"&gt;Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td id="xdx_989_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember_z3WVKHEc8V7f" style="padding-left: 8pt; text-indent: -8pt" title="Nature of relationships"&gt;Global
        New Normal Anti-Inflation Limited Partnership Fund SPC&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember_zawK748kp9e" title="Relationship with the Group"&gt;Investment
        manager of the fund until March 1, 2024&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8AC_zoC05xk4IQ33" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0.5in; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(a)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Amount due to a &lt;span style="letter-spacing: -0.1pt"&gt;director&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfAmountDueToDirectorTableTextBlock_zAYEK6olEGed" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details1)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B4_zO4sDIygM0T4" style="display: none"&gt;Schedule of amount due to director&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-decoration: underline; width: 70%; font-size: 10pt; text-align: left"&gt;Amount due to a director&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Chan Wan Shan Sandra&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AmountDueToDirector_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_znj72apDDi7i" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amount due to a director"&gt;3,407&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AmountDueToDirector_iI_c20260331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_z2PGCyKRYtti" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amount due to a director"&gt;3,204&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A6_zI1wMTu93S0d" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 393.3pt; font-size: 10pt; line-height: 1pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The amount is unsecured, non-interest bearing and repayable on &lt;span style="letter-spacing: -0.1pt"&gt;demand.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





































&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0.5in; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(b)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Transactions with related &lt;span style="letter-spacing: -0.1pt"&gt;parties&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureRelatedPartyTransactionsExplanatory_zNx00KEWaRx4" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BE_zcFCRMgNYoke" style="display: none"&gt;Schedule
        of transactions with related parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20230401__20240331_ziwD83A71428" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20240401__20250331_zLcL5ervERe2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49C_20250401__20260331_zPWkw9DJ2oO6" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; text-align: left; white-space: nowrap; font-size: 10pt; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; vertical-align: bottom; font-size: 10pt; text-align: left"&gt;Name of
        related parties&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;Transaction nature&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt; &lt;span style="letter-spacing: -0.2pt"&gt;2024&lt;/span&gt; &lt;br/&gt; &lt;span style="letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt; &lt;span style="letter-spacing: -0.2pt"&gt;2025&lt;br/&gt; &lt;/span&gt; &lt;span style="letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt; &lt;span style="letter-spacing: -0.2pt"&gt;2026&lt;br/&gt; &lt;/span&gt; &lt;span style="letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; text-align: left; font-size: 10pt; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zkwfw32Stg6i" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td id="xdx_98F_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zzG2WvvI97l7" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; width: 30%; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Echo
        International&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zXxGklu4Nenj" style="text-indent: -10pt; padding-left: 10pt; width: 30%; font-size: 10pt; text-align: left" title="Transaction nature"&gt;Interest
        expense on dividend payables&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;348&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1623"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1624"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zFCedDkNtbA7" style="vertical-align: bottom"&gt;
    &lt;td id="xdx_98C_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zHPLvUgts0v3" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Bluemount
        Fund&lt;sup&gt;1&lt;/sup&gt; - Cyber Investment Fund SP&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zOM94voHBeQd" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature"&gt;Asset
        management fee&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;7&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;12&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;26&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFund1BluemountInvestmentFundSPMember_zHFgux8Z52c2" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td id="xdx_98B_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFund1BluemountInvestmentFundSPMember_z930QgbDa6M1" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Bluemount
        Fund&lt;sup&gt;1&lt;/sup&gt; - Bluemount Investment Fund SP&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember_zrrbW3NptvKk" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature"&gt;Asset
        management fee&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;429&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;245&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;128&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFund1GlobalStrategyFundSPMember_zSydKBj5oF35" style="vertical-align: bottom"&gt;
    &lt;td id="xdx_986_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFund1GlobalStrategyFundSPMember_zcOYfo42eEOc" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Bluemount
        Fund&lt;sup&gt;1&lt;/sup&gt; - Global Strategy Fund SP&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFundGlobalStrategyFundSPMember_zkoyEbBD6En8" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature"&gt;Asset
        management fee&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1646"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,979&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,124&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_zpEh7ie5d1f6" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td id="xdx_989_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_zchdBvQRPDJb" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Global
        New Normal Anti-Inflation Limited Partnership Fund SPC&lt;sup&gt;2&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_zq1I2f7lG9e8" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature"&gt;Asset
        management fee&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;330&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1655"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1656"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zcyJHi5bd0H4" style="vertical-align: bottom"&gt;
    &lt;td id="xdx_983_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zpxZEngmqaT7" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Echo
        Asia (Hong Kong) Limited&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_z8v0B5GiuPGh" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt" title="Transaction nature"&gt;Purchases
        of timepieces&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1662"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;4,507&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1664"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiasHongKongLimitedMember_zm4SOOjqKaa8" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td id="xdx_98E_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiasHongKongLimitedMember_zzNbMNs5P6Mg" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Echo
        Asia (Hong Kong) Limited&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiasHongKongLimitedMember_z54RZPq5F0Ec" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt" title="Transaction nature"&gt;Cost
        of revenue&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1670"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1671"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;4,507&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"&gt;&lt;span style="font-size: 10pt; line-height: 102%"&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt;
BAML was appointed by Bluemount Fund as the investment manager to manage 4 Segregated Portfolios of the Fund. Included but not limited
to making investment decisions, implementing investment strategies, and ensuring compliance with applicable regulations and guidelines.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 105%; text-align: justify"&gt;&lt;span style="font-size: 10pt; line-height: 105%"&gt;&lt;sup&gt;2&lt;/sup&gt;
&lt;/span&gt;BAML was appointed by this fund as the investment manager of Global New Normal Anti-Inflation Limited Partnership Fund SPC to manage
the Segregated Portfolio of this fund. Included but not limited to making investment decisions, implementing investment strategies, and
ensuring compliance with applicable regulations and &lt;span style="letter-spacing: -0.1pt"&gt;guidelines.&lt;/span&gt;&lt;/p&gt;



&lt;p id="xdx_8AD_z13bcPcS56N6" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



















































&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(i)&lt;/td&gt;
    &lt;td style="text-align: left; padding-right: 0pt"&gt;Cyber Investment Fund SP (&#x201c;Cyber &lt;span style="letter-spacing: -0.2pt"&gt;SP&#x201d;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Pursuant to the supplement to the Private
Placement Memorandum between Cyber SP and BAML, Cyber SP shall pay BAML an asset management fee equal to one-fourth of 0.9 per cent per
quarter of the net asset value of each series of Class A shares as at the last valuation day in each quarter. The asset management fee
will be calculated quarterly and payable in Hong Kong dollars in arrears as soon as reasonably practicable after the end of March, June,
September and December in each year. BAML will also be entitled to receive a performance fee from Cyber SP in respect of each series of
participating share in issue. For each performance period, the performance fee in respect of each series of Class A shares will be equal
to forty per cent of the appreciation in the net asset value of the series during the performance period above the high water mark.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(ii)&lt;/td&gt;
    &lt;td&gt;Bluemount Investment Fund SP (&#x201c;Bluemount &lt;span style="letter-spacing: -0.2pt"&gt;SP&#x201d;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Pursuant to the supplement to the Private
Placement Memorandum between Bluemount SP and BAML, Bluemount SP shall pay BAML an asset management fee equal to one-fourth of 2 per cent
per quarter of the net asset value of each series of Class A shares as at the last valuation day in each quarter. The asset management
fee will be calculated quarterly and payable in Hong Kong dollars annually in arrears. BAML will also be entitled to receive a performance
fee from Bluemount SP in respect of each series of participating share in issue. For each performance period, the performance fee in respect
of each series of Class A shares will be equal to thirty per cent of the appreciation in the net asset value of the series during the
performance period above the high water mark.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(iii)&lt;/td&gt;
    &lt;td&gt;Global Strategy Fund SP (&#x201c;Global Strategy &lt;span style="letter-spacing: -0.2pt"&gt;SP&#x201d;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Pursuant to the Private Placement Memorandum
between Global Strategy SP and BAML, Global Strategy SP shall pay BAML an asset management fee in respect of each series of Class A shares
and Class B shares.&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;In respect of each series of class A
shares, Global Strategy SP shall pay BAML an asset management fee equal to 1% per annum based on the net asset value of each series of
Class A shares before deduction of that period&#x2019;s management fee and before making any deduction for any accrued performance fees.
The asset management fee for Class A shares will be calculated as at each valuation day and payable in US dollars quarterly in arrears
as soon as reasonably practicable after the end of March, June, September and December in each year.&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;In respect of each series of class B
shares, Global Strategy SP shall pay BAML an asset management fee equal to 5% for the first calendar year and 1% per annum thereafter
based on the net asset value of each series of Class B shares before deduction of that period&#x2019;s management fee and before making
any deduction for any accrued performance fees. The asset management fee for Class B shares for the first calendar year of its relevant
subscription day will be calculated at the end of the offering period and on each subscription day and payable in US dollars in advance.
After the end of the first calendar year from the relevant subscription day for each series of Class B shares, the asset management fee
for Class B shares will be calculated as at each valuation day and payable in US Dollars quarterly in arrears as soon as reasonably practicable
after the end of March, June, September and December in each year.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;BAML will also be entitled to receive
a performance fee from Global Strategy SP in respect of each series of Class A shares and Class B shares. For each performance period,
the performance fee in respect of each series of Class A shares and Class B shares shall equal to 10% of the excess return and 10% appreciation
in the net asset value of the series above the high water mark respectively during the performance period.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify"&gt;Bluemount Fund is considered a related party to the Group since
both entities share common &lt;span style="letter-spacing: -0.1pt"&gt;director.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(iv)&lt;/td&gt;
    &lt;td&gt;Global New Normal Anti-Inflation Limited Partnership Fund SPC (&#x201c;Global New &lt;span style="letter-spacing: -0.1pt"&gt;SPC&#x201d;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Pursuant to the investment management
agreement dated April 19, 2023 between Global New SPC and BAML, Global New SPC shall pay BAML a fixed monthly fee of HK$&lt;span id="xdx_900_ecustom--MonthlyFee_iI_c20230419_zxfmDzjeCUr1" title="Monthly fee"&gt;30,000&lt;/span&gt;
at the end of each month. The monthly fee will be payable in Hong Kong dollar in arrears as soon as reasonably practicable after the end
of each month. In addition, Global New SPC shall also pay BAML an asset management fee equal to 0.5% per quarter of the net asset value
of each series of portfolio (before deduction of that quarter's management fee) as at the last valuation day in each quarter. The asset
management fee will be calculated quarterly and payable in Hong Kong dollar in arrears as soon as reasonably practicable after the end
of March, June, September and December in each year.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Global New SPC is considered as a related
party to the Group. This classification arises because the Group has been designated as the investment manager for this fund. On December
31, 2023, BAML issued a termination letter to resign as investment manager with Global New SPC, effective from 1 March 2024 .&lt;/p&gt;


















































&lt;table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0.5in; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(c)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Balances with related &lt;span style="letter-spacing: -0.1pt"&gt;parties&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--DisclosureBalancesWithRelatedPartiesExplanatory_zAY9jcmJfTt6" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BD_zgvE40IbCIok" style="display: none"&gt;Schedule of balances with related parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20240401__20250331_zW6trS0r1aob" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20250401__20260331_zvfIWYhqnyHb" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt"&gt;Name of related parties&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt"&gt;Balance nature&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSpMember_zgLaqnxb8nMe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 43%; font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_908_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSpMember_z5P7BLX672Qb" title="Name of related parties"&gt;Bluemount
        Investment Fund SP&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSpMember_zNjwDLxmAmAk" style="width: 30%; font-size: 10pt; text-align: left" title="Balance nature"&gt;Trade
        receivables&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;109&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;122&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--CyberInvestmentFundSpMember_zEAsJ2fRD9H8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_90F_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--CyberInvestmentFundSpMember_z5j71RJzlUGj" title="Name of related parties"&gt;Cyber
        Investment Fund SP&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--CyberInvestmentFundSpMember_z9qodk5Sjqa" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Trade
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;12&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;54&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--GlobalStrategyFundSpMember_z0v9z4vgdcRg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_901_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalStrategyFundSpMember_zui5qT3z4nLj" title="Name of related parties"&gt;Global
        Strategy Fund SP&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalStrategyFundSpMember_zfrign4UMom3" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Trade
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,979&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;8,045&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountGroupLimitedMember_zP0PwWTBPqk4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_903_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountGroupLimitedMember_z2miSyqL5JB2" title="Name of related parties"&gt;Bluemount
        Group Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountGroupLimitedMember_zKsNUBaQygw2" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;26&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1726"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zFYKstaNIsuk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_900_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zqeozaX67RE8" title="Name of related parties"&gt;Bluemount
        Investment Fund SPC&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zosObed0gBMk" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;133&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;242&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zBY2otmwpwlj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_904_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_z41luetOixsg" title="Name of related parties"&gt;Bluemount
        Financial Holdings Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zbTY7ZW9l8U5" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1740"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_z2qBG1OVEdr2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_90E_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zsMEwOEGmcGl" title="Name of related parties"&gt;Echo
        Asia (Hong Kong) Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zNZa5QrWp5Ok" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1746"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;335&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zZqGnoyaeg2g" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_90B_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zUu3cbMUi9ii" title="Name of related parties"&gt;Yuk
        Cuisine (Hong Kong) Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_z7TmcldnLSif" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1753"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,367&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zpg76qDhgkV" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_903_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_z9E0ajzMq7ye" title="Name of related parties"&gt;Yuk
        Cuisine Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zBZ87ERe2Omj" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
        payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,506&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;*&lt;sup&gt;(Note)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimited1Member_zDLt1UL7Swod" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_905_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimited1Member_zF885tfOwN6" title="Name of related parties"&gt;Yuk
        Cuisine (Hong Kong) Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimited1Member_z1eNaGuyFc98" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
        payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;250&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1768"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A9_zrllwl0SCYAi" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The above balances are unsecured, interest-free
and repayable on demand.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 104%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 1in"&gt;Note:&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;With effect from January 29, 2026, Yuk Cuisine Limited, the former related company, is no longer a wholly-owned
        subsidiary of Echo International. For information purpose, the other payables to Yuk Cuisine Limited amounted to HK$1,506,000 and HK$940,000
        as of March 31, 2025 and 2026, respectively.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0.5in; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(d)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Interests in &lt;span style="letter-spacing: -0.1pt"&gt;subsidiaries&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;Particulars of the subsidiaries as of March 31, 2025 and 2026
are as &lt;span style="letter-spacing: -0.1pt"&gt;follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--DisclosureInterestsInSubsidiariesExplanatory_zHixsUOEEYTg" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B3_zCLHVt6JaYS9" style="display: none"&gt;Schedule
        of interests in subsidiaries&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;Name of subsidiary&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;Place of &lt;br/&gt; Incorporation / &lt;br/&gt;
        operations&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt"&gt;Issued and fully &lt;br/&gt; paid share capital&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;Proportion of &lt;br/&gt; voting
        power held &lt;br/&gt; by the Company&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Principal activities&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;2025&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;2026&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt; font-style: italic"&gt;Directly:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; width: 27%; font-size: 10pt; text-align: left"&gt;Bluemount Financial Group Limited&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountFinancialGroupLimitedMember_zfKHUKLE718i" style="white-space: nowrap; width: 16%; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--IssuedAndFullyPaidShareCapital_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountLimitedGroupLimitedMember_z29yejbNJued" style="white-space: nowrap; width: 12%; font-size: 10pt" title="Issued and fully paid share capital"&gt;Ordinary
        HK$23,010,300&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountFinancialGroupLimitedMember_zaSeSarZL7v1" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: center; width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountFinancialGroupLimitedMember_zDDCxprBjTQa" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountLimitedGroupLimitedMember_z6GwUAYx5IGk" style="width: 20%; font-size: 10pt; text-align: right" title="Principal activities in subsidiaries"&gt;Investment
        holding&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic"&gt;Indirectly:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Bluemount Securities Limited&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zCIHKbAcxfX1" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_z2MQLnpASSQ2" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital"&gt;Ordinary
        HK$18,000,000&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zjAOyqzMflS1" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_z7RWehDZZ7fe" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zXq0Y6VmzVX3" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries"&gt;Financial
        and brokerage services&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Bluemount Asset Management Limited&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zj1Rhh608mIk" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zD6D5ePMAege" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital"&gt;Ordinary
        HK$5,000,000&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zZukF9Rjk4Yk" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zLmGGDJt21q9" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zxXk4rKmcKtd" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries"&gt;Wealth
        and asset management services&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Bluemount Capital Limited (Note)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_z4hz3XHx7cV6" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_zMbfM4rFZ6gj" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital"&gt;Ordinary
        HK$10,000&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_znGdOMQRdOBa" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center; padding-left: 2.35pt"&gt;-&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_zGddOulGJy34" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries"&gt;Advisory
        services&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Bluemount Commodities Limited&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zN0IfMc9EaG6" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zTbjFCLs7Nyb" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital"&gt;Ordinary
        HK$100&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zlEwg1q1QGC7" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zwJYlBHXySdl" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zum2anXh8Xr9" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries"&gt;Trading
        of timepieces and advisory services&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A8_zTXKm4P7iY78" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 104%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 1in"&gt;Note:&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Bluemount Capital Limited was disposed to an independent third party on September 9, 2025.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DisclosureOfRelatedPartyExplanatory>
    <ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001564">&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zI96aYn5JWCd" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details)"&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td&gt;&lt;span id="xdx_8BC_zX03FOCocki8" style="display: none"&gt;Schedule of relationships&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 49%"&gt;&lt;span style="letter-spacing: -0.2pt"&gt;&lt;b&gt;Name&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 49%"&gt;&lt;b&gt;Relationship with the &lt;span style="letter-spacing: -0.1pt"&gt;Group&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_987_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zZfcHtSCqRjl" title="Nature of relationships"&gt;Bluemount
        Group &lt;span style="letter-spacing: -0.1pt"&gt;Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_z7aF5nTPpT9k" title="Relationship with the Group"&gt;Shareholder
        of the &lt;span style="letter-spacing: -0.1pt"&gt;Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td id="xdx_981_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimited1Member_zSVGlI2NCvTg" title="Nature of relationships"&gt;Echo
        International&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimited1Member_z1PY5AnL3Vc6" title="Relationship with the Group"&gt;Shareholder
        of the &lt;span style="letter-spacing: -0.1pt"&gt;Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_988_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zEspNNXQLIyb" style="line-height: 8.85pt" title="Nature of relationships"&gt;&lt;span style="font-size: 10pt"&gt;Yuk
        Cuisine &lt;span style="letter-spacing: -0.1pt"&gt;Limited&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zu6hx9HEPhOd" style="padding-left: 7.95pt; line-height: 103%; text-indent: -7.95pt" title="Relationship with the Group"&gt;&lt;span style="font-size: 10pt; line-height: 103%"&gt;Common
        director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo &lt;span style="letter-spacing: -0.1pt"&gt;International&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td id="xdx_98D_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_z4qoCjXkl9Jk" title="Nature of relationships"&gt;Yuk
        Cuisine (Hong Kong) &lt;span style="letter-spacing: -0.1pt"&gt;Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zwNWdO6TzUWh" style="padding-left: 7.95pt; text-align: justify; text-indent: -7.95pt" title="Relationship with the Group"&gt;Common
        director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of &lt;span style="letter-spacing: -0.2pt"&gt;Echo&lt;/span&gt; &lt;span style="letter-spacing: -0.1pt"&gt;International&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_98E_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimited1Member_zabXJo1HtSZg" style="line-height: 8.85pt" title="Nature of relationships"&gt;&lt;span style="font-size: 10pt"&gt;Echo
        Asia (Hong Kong) &lt;span style="letter-spacing: -0.1pt"&gt;Limited&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zZKcxUuCpkFj" style="padding-left: 7.95pt; line-height: 103%; text-indent: -7.95pt" title="Relationship with the Group"&gt;&lt;span style="font-size: 10pt; line-height: 103%"&gt;Common
        director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo &lt;span style="letter-spacing: -0.1pt"&gt;International&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td id="xdx_98C_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_z7bkWGEvZRyd" title="Nature of relationships"&gt;Bluemount
        Financial Holdings &lt;span style="letter-spacing: -0.1pt"&gt;Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zNKKt6OzBQL6" style="padding-left: 7.95pt; text-align: justify; text-indent: -7.95pt" title="Relationship with the Group"&gt;Common
        directors (Ms. Chan Wan Shan Sandra and Mr. Pan&lt;span style="letter-spacing: -0.1pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_98D_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zC3M0WprbnTi" title="Nature of relationships"&gt;Bluemount
        Investment Fund &lt;span style="letter-spacing: -0.25pt"&gt;SPC (&#x201c;&lt;/span&gt;Bluemount &lt;span style="letter-spacing: -0.25pt"&gt;Fund&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zDN17CvMKuy3" title="Relationship with the Group"&gt;Common
        director (Ms. Chan Wan Shan &lt;span style="letter-spacing: -0.1pt"&gt;Sandra)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td id="xdx_982_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_z5JJXEiHLE6" title="Nature of relationships"&gt;Ms.
        Chan Wan Shan &lt;span style="letter-spacing: -0.1pt"&gt;Sandra&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_zev96YKUYkqf" title="Relationship with the Group"&gt;Director
        of the &lt;span style="letter-spacing: -0.1pt"&gt;Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt;
    &lt;td id="xdx_989_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MrPanJiyeMember_zflOTVHwZhP1" title="Nature of relationships"&gt;Mr.
        Pan&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MrPanJiyeMember_z5MWP307WeE5" title="Relationship with the Group"&gt;Director
        of the &lt;span style="letter-spacing: -0.1pt"&gt;Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td id="xdx_989_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember_z3WVKHEc8V7f" style="padding-left: 8pt; text-indent: -8pt" title="Nature of relationships"&gt;Global
        New Normal Anti-Inflation Limited Partnership Fund SPC&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember_zawK748kp9e" title="Relationship with the Group"&gt;Investment
        manager of the fund until March 1, 2024&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_BluemountHoldingsLimitedMember"
      id="Fact001566">Bluemount
        Group Limited</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity
      contextRef="From2025-04-012026-03-31_custom_BluemountHoldingsLimitedMember"
      id="Fact001568">Shareholder
        of the Company</ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_EchoInternationalHoldingsGroupLimited1Member"
      id="Fact001570">Echo
        International</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity
      contextRef="From2025-04-012026-03-31_custom_EchoInternationalHoldingsGroupLimited1Member"
      id="Fact001572">Shareholder
        of the Company</ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_YukCuisineLimitedMember"
      id="Fact001574">Yuk
        Cuisine Limited</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity
      contextRef="From2025-04-012026-03-31_custom_YukCuisineLimitedMember"
      id="Fact001576">Common
        director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International</ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_YukCuisineHongKongLimitedMember"
      id="Fact001578">Yuk
        Cuisine (Hong Kong) Limited</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity
      contextRef="From2025-04-012026-03-31_custom_YukCuisineHongKongLimitedMember"
      id="Fact001580">Common
        director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International</ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_EchoAsiaHongKongLimited1Member"
      id="Fact001582">Echo
        Asia (Hong Kong) Limited</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity
      contextRef="From2025-04-012026-03-31_custom_EchoAsiaHongKongLimitedMember"
      id="Fact001584">Common
        director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International</ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_BluemountFinancialHoldingsLimitedMember"
      id="Fact001586">Bluemount
        Financial Holdings Limited</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity
      contextRef="From2025-04-012026-03-31_custom_BluemountFinancialHoldingsLimitedMember"
      id="Fact001588">Common
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    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_BluemountInvestmentFundSPCMember"
      id="Fact001590">Bluemount
        Investment Fund SPC (&#x201c;Bluemount Fund&#x201d;)</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity
      contextRef="From2025-04-012026-03-31_custom_BluemountInvestmentFundSPCMember"
      id="Fact001592">Common
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    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_MsChanWanShanSandraMember"
      id="Fact001594">Ms.
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    <ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity
      contextRef="From2025-04-012026-03-31_custom_MsChanWanShanSandraMember"
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    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_MrPanJiyeMember"
      id="Fact001598">Mr.
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    <ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity
      contextRef="From2025-04-012026-03-31_custom_MrPanJiyeMember"
      id="Fact001600">Director
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    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember"
      id="Fact001602">Global
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    <ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity
      contextRef="From2025-04-012026-03-31_custom_GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember"
      id="Fact001604">Investment
        manager of the fund until March 1, 2024</ifrs-full:ExplanationOfRelationshipsBetweenParentsAndEntity>
    <CIK0002027815:ScheduleOfAmountDueToDirectorTableTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact001606">&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfAmountDueToDirectorTableTextBlock_zAYEK6olEGed" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details1)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B4_zO4sDIygM0T4" style="display: none"&gt;Schedule of amount due to director&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;As of March 31,&lt;/td&gt;
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  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-decoration: underline; width: 70%; font-size: 10pt; text-align: left"&gt;Amount due to a director&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Chan Wan Shan Sandra&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AmountDueToDirector_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_znj72apDDi7i" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amount due to a director"&gt;3,407&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--AmountDueToDirector_iI_c20260331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_z2PGCyKRYtti" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amount due to a director"&gt;3,204&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:ScheduleOfAmountDueToDirectorTableTextBlock>
    <CIK0002027815:AmountDueToDirector
      contextRef="AsOf2025-03-31_custom_MsChanWanShanSandraMember"
      decimals="0"
      id="Fact001608"
      unitRef="HKD">3407</CIK0002027815:AmountDueToDirector>
    <CIK0002027815:AmountDueToDirector
      contextRef="AsOf2026-03-31_custom_MsChanWanShanSandraMember"
      decimals="0"
      id="Fact001610"
      unitRef="HKD">3204</CIK0002027815:AmountDueToDirector>
    <CIK0002027815:DisclosureRelatedPartyTransactionsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001620">&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureRelatedPartyTransactionsExplanatory_zNx00KEWaRx4" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BE_zcFCRMgNYoke" style="display: none"&gt;Schedule
        of transactions with related parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20230401__20240331_ziwD83A71428" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49A_20240401__20250331_zLcL5ervERe2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49C_20250401__20260331_zPWkw9DJ2oO6" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; text-align: left; white-space: nowrap; font-size: 10pt; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;For the years ended March
        31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; vertical-align: bottom; font-size: 10pt; text-align: left"&gt;Name of
        related parties&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;Transaction nature&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt; &lt;span style="letter-spacing: -0.2pt"&gt;2024&lt;/span&gt; &lt;br/&gt; &lt;span style="letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt; &lt;span style="letter-spacing: -0.2pt"&gt;2025&lt;br/&gt; &lt;/span&gt; &lt;span style="letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt; &lt;span style="letter-spacing: -0.2pt"&gt;2026&lt;br/&gt; &lt;/span&gt; &lt;span style="letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; text-align: left; font-size: 10pt; vertical-align: top"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zkwfw32Stg6i" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td id="xdx_98F_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zzG2WvvI97l7" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; width: 30%; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Echo
        International&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zXxGklu4Nenj" style="text-indent: -10pt; padding-left: 10pt; width: 30%; font-size: 10pt; text-align: left" title="Transaction nature"&gt;Interest
        expense on dividend payables&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;348&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1623"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1624"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zFCedDkNtbA7" style="vertical-align: bottom"&gt;
    &lt;td id="xdx_98C_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zHPLvUgts0v3" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Bluemount
        Fund&lt;sup&gt;1&lt;/sup&gt; - Cyber Investment Fund SP&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zOM94voHBeQd" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature"&gt;Asset
        management fee&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;7&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;12&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;26&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFund1BluemountInvestmentFundSPMember_zHFgux8Z52c2" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td id="xdx_98B_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFund1BluemountInvestmentFundSPMember_z930QgbDa6M1" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Bluemount
        Fund&lt;sup&gt;1&lt;/sup&gt; - Bluemount Investment Fund SP&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember_zrrbW3NptvKk" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature"&gt;Asset
        management fee&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;429&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;245&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;128&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFund1GlobalStrategyFundSPMember_zSydKBj5oF35" style="vertical-align: bottom"&gt;
    &lt;td id="xdx_986_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFund1GlobalStrategyFundSPMember_zcOYfo42eEOc" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Bluemount
        Fund&lt;sup&gt;1&lt;/sup&gt; - Global Strategy Fund SP&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFundGlobalStrategyFundSPMember_zkoyEbBD6En8" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature"&gt;Asset
        management fee&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1646"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,979&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,124&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_zpEh7ie5d1f6" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td id="xdx_989_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_zchdBvQRPDJb" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Global
        New Normal Anti-Inflation Limited Partnership Fund SPC&lt;sup&gt;2&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_zq1I2f7lG9e8" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature"&gt;Asset
        management fee&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;330&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1655"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1656"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zcyJHi5bd0H4" style="vertical-align: bottom"&gt;
    &lt;td id="xdx_983_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zpxZEngmqaT7" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Echo
        Asia (Hong Kong) Limited&lt;/td&gt;
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    &lt;td id="xdx_98D_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_z8v0B5GiuPGh" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt" title="Transaction nature"&gt;Purchases
        of timepieces&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1662"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;4,507&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1664"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiasHongKongLimitedMember_zm4SOOjqKaa8" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td id="xdx_98E_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiasHongKongLimitedMember_zzNbMNs5P6Mg" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties"&gt;Echo
        Asia (Hong Kong) Limited&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiasHongKongLimitedMember_z54RZPq5F0Ec" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt" title="Transaction nature"&gt;Cost
        of revenue&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1670"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1671"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;4,507&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 102%; text-align: justify"&gt;&lt;span style="font-size: 10pt; line-height: 102%"&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt;
BAML was appointed by Bluemount Fund as the investment manager to manage 4 Segregated Portfolios of the Fund. Included but not limited
to making investment decisions, implementing investment strategies, and ensuring compliance with applicable regulations and guidelines.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 105%; text-align: justify"&gt;&lt;span style="font-size: 10pt; line-height: 105%"&gt;&lt;sup&gt;2&lt;/sup&gt;
&lt;/span&gt;BAML was appointed by this fund as the investment manager of Global New Normal Anti-Inflation Limited Partnership Fund SPC to manage
the Segregated Portfolio of this fund. Included but not limited to making investment decisions, implementing investment strategies, and
ensuring compliance with applicable regulations and &lt;span style="letter-spacing: -0.1pt"&gt;guidelines.&lt;/span&gt;&lt;/p&gt;



</CIK0002027815:DisclosureRelatedPartyTransactionsExplanatory>
    <CIK0002027815:TransactionsOfRelatedParties
      contextRef="From2025-04-012026-03-31_custom_EchoInternationalHoldingsGroupLimitedMember"
      id="Fact001626">Echo
        International</CIK0002027815:TransactionsOfRelatedParties>
    <ifrs-full:DescriptionOfNatureOfCounterparty
      contextRef="From2025-04-012026-03-31_custom_EchoInternationalHoldingsGroupLimitedMember"
      id="Fact001628">Interest
        expense on dividend payables</ifrs-full:DescriptionOfNatureOfCounterparty>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2023-04-012024-03-31_custom_EchoInternationalHoldingsGroupLimitedMember"
      id="Fact001622">348</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <CIK0002027815:TransactionsOfRelatedParties
      contextRef="From2025-04-012026-03-31_custom_BluemountInvestmentFundSPC1CyberInvestmentFundSPMember"
      id="Fact001634">Bluemount
        Fund1 - Cyber Investment Fund SP</CIK0002027815:TransactionsOfRelatedParties>
    <ifrs-full:DescriptionOfNatureOfCounterparty
      contextRef="From2025-04-012026-03-31_custom_BluemountInvestmentFundSPC1CyberInvestmentFundSPMember"
      id="Fact001636">Asset
        management fee</ifrs-full:DescriptionOfNatureOfCounterparty>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2023-04-012024-03-31_custom_BluemountInvestmentFundSPC1CyberInvestmentFundSPMember"
      id="Fact001630">7</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2024-04-012025-03-31_custom_BluemountInvestmentFundSPC1CyberInvestmentFundSPMember"
      id="Fact001631">12</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_BluemountInvestmentFundSPC1CyberInvestmentFundSPMember"
      id="Fact001632">26</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <CIK0002027815:TransactionsOfRelatedParties
      contextRef="From2025-04-012026-03-31_custom_BluemountFund1BluemountInvestmentFundSPMember"
      id="Fact001642">Bluemount
        Fund1 - Bluemount Investment Fund SP</CIK0002027815:TransactionsOfRelatedParties>
    <ifrs-full:DescriptionOfNatureOfCounterparty
      contextRef="From2025-04-012026-03-31_custom_BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember"
      id="Fact001644">Asset
        management fee</ifrs-full:DescriptionOfNatureOfCounterparty>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2023-04-012024-03-31_custom_BluemountFund1BluemountInvestmentFundSPMember"
      id="Fact001638">429</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2024-04-012025-03-31_custom_BluemountFund1BluemountInvestmentFundSPMember"
      id="Fact001639">245</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_BluemountFund1BluemountInvestmentFundSPMember"
      id="Fact001640">128</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <CIK0002027815:TransactionsOfRelatedParties
      contextRef="From2025-04-012026-03-31_custom_BluemountFund1GlobalStrategyFundSPMember"
      id="Fact001650">Bluemount
        Fund1 - Global Strategy Fund SP</CIK0002027815:TransactionsOfRelatedParties>
    <ifrs-full:DescriptionOfNatureOfCounterparty
      contextRef="From2025-04-012026-03-31_custom_BluemountFundGlobalStrategyFundSPMember"
      id="Fact001652">Asset
        management fee</ifrs-full:DescriptionOfNatureOfCounterparty>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2024-04-012025-03-31_custom_BluemountFund1GlobalStrategyFundSPMember"
      id="Fact001647">3,979</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_BluemountFund1GlobalStrategyFundSPMember"
      id="Fact001648">9,124</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <CIK0002027815:TransactionsOfRelatedParties
      contextRef="From2025-04-012026-03-31_custom_GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member"
      id="Fact001658">Global
        New Normal Anti-Inflation Limited Partnership Fund SPC2</CIK0002027815:TransactionsOfRelatedParties>
    <ifrs-full:DescriptionOfNatureOfCounterparty
      contextRef="From2025-04-012026-03-31_custom_GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member"
      id="Fact001660">Asset
        management fee</ifrs-full:DescriptionOfNatureOfCounterparty>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2023-04-012024-03-31_custom_GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member"
      id="Fact001654">330</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <CIK0002027815:TransactionsOfRelatedParties
      contextRef="From2025-04-012026-03-31_custom_EchoAsiaHongKongLimitedMember"
      id="Fact001666">Echo
        Asia (Hong Kong) Limited</CIK0002027815:TransactionsOfRelatedParties>
    <ifrs-full:DescriptionOfNatureOfCounterparty
      contextRef="From2025-04-012026-03-31_custom_EchoAsiaHongKongLimitedMember"
      id="Fact001668">Purchases
        of timepieces</ifrs-full:DescriptionOfNatureOfCounterparty>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2024-04-012025-03-31_custom_EchoAsiaHongKongLimitedMember"
      id="Fact001663">4,507</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <CIK0002027815:TransactionsOfRelatedParties
      contextRef="From2025-04-012026-03-31_custom_EchoAsiasHongKongLimitedMember"
      id="Fact001674">Echo
        Asia (Hong Kong) Limited</CIK0002027815:TransactionsOfRelatedParties>
    <ifrs-full:DescriptionOfNatureOfCounterparty
      contextRef="From2025-04-012026-03-31_custom_EchoAsiasHongKongLimitedMember"
      id="Fact001676">Cost
        of revenue</ifrs-full:DescriptionOfNatureOfCounterparty>
    <ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship
      contextRef="From2025-04-012026-03-31_custom_EchoAsiasHongKongLimitedMember"
      id="Fact001672">4,507</ifrs-full:DescriptionOfNatureOfRelatedPartyRelationship>
    <CIK0002027815:MonthlyFee
      contextRef="AsOf2023-04-19"
      decimals="0"
      id="Fact001689"
      unitRef="HKD">30000</CIK0002027815:MonthlyFee>
    <CIK0002027815:DisclosureBalancesWithRelatedPartiesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001702">&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--DisclosureBalancesWithRelatedPartiesExplanatory_zAY9jcmJfTt6" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BD_zgvE40IbCIok" style="display: none"&gt;Schedule of balances with related parties&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20240401__20250331_zW6trS0r1aob" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20250401__20260331_zvfIWYhqnyHb" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt"&gt;Name of related parties&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt"&gt;Balance nature&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026 &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSpMember_zgLaqnxb8nMe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 43%; font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_908_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSpMember_z5P7BLX672Qb" title="Name of related parties"&gt;Bluemount
        Investment Fund SP&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSpMember_zNjwDLxmAmAk" style="width: 30%; font-size: 10pt; text-align: left" title="Balance nature"&gt;Trade
        receivables&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;109&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: right"&gt;122&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--CyberInvestmentFundSpMember_zEAsJ2fRD9H8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_90F_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--CyberInvestmentFundSpMember_z5j71RJzlUGj" title="Name of related parties"&gt;Cyber
        Investment Fund SP&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--CyberInvestmentFundSpMember_z9qodk5Sjqa" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Trade
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;12&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;54&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--GlobalStrategyFundSpMember_z0v9z4vgdcRg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_901_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalStrategyFundSpMember_zui5qT3z4nLj" title="Name of related parties"&gt;Global
        Strategy Fund SP&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalStrategyFundSpMember_zfrign4UMom3" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Trade
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,979&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;8,045&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountGroupLimitedMember_zP0PwWTBPqk4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_903_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountGroupLimitedMember_z2miSyqL5JB2" title="Name of related parties"&gt;Bluemount
        Group Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountGroupLimitedMember_zKsNUBaQygw2" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;26&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1726"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zFYKstaNIsuk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
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        Investment Fund SPC&lt;/span&gt;&lt;/td&gt;
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        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;133&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;242&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zBY2otmwpwlj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_904_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_z41luetOixsg" title="Name of related parties"&gt;Bluemount
        Financial Holdings Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zbTY7ZW9l8U5" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1740"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_z2qBG1OVEdr2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_90E_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zsMEwOEGmcGl" title="Name of related parties"&gt;Echo
        Asia (Hong Kong) Limited&lt;/span&gt;&lt;/td&gt;
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    &lt;td id="xdx_984_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zNZa5QrWp5Ok" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1746"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;335&lt;/td&gt;
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  &lt;tr id="xdx_407_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zZqGnoyaeg2g" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_90B_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zUu3cbMUi9ii" title="Name of related parties"&gt;Yuk
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_z7TmcldnLSif" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
        receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1753"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,367&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zpg76qDhgkV" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_903_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_z9E0ajzMq7ye" title="Name of related parties"&gt;Yuk
        Cuisine Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zBZ87ERe2Omj" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,506&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;*&lt;sup&gt;(Note)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimited1Member_zDLt1UL7Swod" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_905_ecustom--NameOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimited1Member_zF885tfOwN6" title="Name of related parties"&gt;Yuk
        Cuisine (Hong Kong) Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimited1Member_z1eNaGuyFc98" style="font-size: 10pt; text-align: left" title="Balance nature"&gt;Other
        payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;250&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1768"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:DisclosureBalancesWithRelatedPartiesExplanatory>
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt"&gt;Issued and fully &lt;br/&gt; paid share capital&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;Proportion of &lt;br/&gt; voting
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    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Principal activities&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;2025&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;2026&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt; font-style: italic"&gt;Directly:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; width: 27%; font-size: 10pt; text-align: left"&gt;Bluemount Financial Group Limited&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountFinancialGroupLimitedMember_zfKHUKLE718i" style="white-space: nowrap; width: 16%; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--IssuedAndFullyPaidShareCapital_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountLimitedGroupLimitedMember_z29yejbNJued" style="white-space: nowrap; width: 12%; font-size: 10pt" title="Issued and fully paid share capital"&gt;Ordinary
        HK$23,010,300&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountFinancialGroupLimitedMember_zaSeSarZL7v1" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: center; width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 10%; font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountFinancialGroupLimitedMember_zDDCxprBjTQa" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountLimitedGroupLimitedMember_z6GwUAYx5IGk" style="width: 20%; font-size: 10pt; text-align: right" title="Principal activities in subsidiaries"&gt;Investment
        holding&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic"&gt;Indirectly:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Bluemount Securities Limited&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zCIHKbAcxfX1" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_z2MQLnpASSQ2" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital"&gt;Ordinary
        HK$18,000,000&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zjAOyqzMflS1" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_z7RWehDZZ7fe" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zXq0Y6VmzVX3" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries"&gt;Financial
        and brokerage services&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Bluemount Asset Management Limited&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zj1Rhh608mIk" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zD6D5ePMAege" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital"&gt;Ordinary
        HK$5,000,000&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zZukF9Rjk4Yk" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zLmGGDJt21q9" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zxXk4rKmcKtd" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries"&gt;Wealth
        and asset management services&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Bluemount Capital Limited (Note)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_z4hz3XHx7cV6" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_zMbfM4rFZ6gj" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital"&gt;Ordinary
        HK$10,000&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_znGdOMQRdOBa" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center; padding-left: 2.35pt"&gt;-&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_zGddOulGJy34" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries"&gt;Advisory
        services&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Bluemount Commodities Limited&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zN0IfMc9EaG6" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation"&gt;Hong
        Kong&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zTbjFCLs7Nyb" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital"&gt;Ordinary
        HK$100&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zlEwg1q1QGC7" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="text-align: center; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: center"&gt;&lt;span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zwJYlBHXySdl" title="Voting power held"&gt;100&lt;/span&gt;%&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zum2anXh8Xr9" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries"&gt;Trading
        of timepieces and advisory services&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:DisclosureInterestsInSubsidiariesExplanatory>
    <CIK0002027815:PlaceOfIncorporationCountry
      contextRef="From2025-04-012026-03-31_custom_BluemountFinancialGroupLimitedMember1035252250"
      id="Fact001776">Hong
        Kong</CIK0002027815:PlaceOfIncorporationCountry>
    <CIK0002027815:IssuedAndFullyPaidShareCapital
      contextRef="From2025-04-012026-03-31_custom_BluemountLimitedGroupLimitedMember"
      id="Fact001778">Ordinary
        HK$23,010,300</CIK0002027815:IssuedAndFullyPaidShareCapital>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate
      contextRef="From2024-04-012025-03-31_custom_BluemountFinancialGroupLimitedMember1035252281"
      decimals="INF"
      id="Fact001780"
      unitRef="Pure">1</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate
      contextRef="From2025-04-012026-03-31_custom_BluemountFinancialGroupLimitedMember1035252250"
      decimals="INF"
      id="Fact001782"
      unitRef="Pure">1</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <CIK0002027815:PrincipalActivitiesInSubsidiaries
      contextRef="From2025-04-012026-03-31_custom_BluemountLimitedGroupLimitedMember"
      id="Fact001784">Investment
        holding</CIK0002027815:PrincipalActivitiesInSubsidiaries>
    <CIK0002027815:PlaceOfIncorporationCountry
      contextRef="From2025-04-012026-03-31_custom_BluemountSecuritiesLimitedMember1035252312"
      id="Fact001786">Hong
        Kong</CIK0002027815:PlaceOfIncorporationCountry>
    <CIK0002027815:IssuedAndFullyPaidShareCapital
      contextRef="From2025-04-012026-03-31_custom_BluemountSecuritiesLimitedMember1035252312"
      id="Fact001788">Ordinary
        HK$18,000,000</CIK0002027815:IssuedAndFullyPaidShareCapital>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate
      contextRef="From2024-04-012025-03-31_custom_BluemountSecuritiesLimitedMember1035252312"
      decimals="INF"
      id="Fact001790"
      unitRef="Pure">1</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate
      contextRef="From2025-04-012026-03-31_custom_BluemountSecuritiesLimitedMember1035252312"
      decimals="INF"
      id="Fact001792"
      unitRef="Pure">1</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <CIK0002027815:PrincipalActivitiesInSubsidiaries
      contextRef="From2025-04-012026-03-31_custom_BluemountSecuritiesLimitedMember1035252312"
      id="Fact001794">Financial
        and brokerage services</CIK0002027815:PrincipalActivitiesInSubsidiaries>
    <CIK0002027815:PlaceOfIncorporationCountry
      contextRef="From2025-04-012026-03-31_custom_BluemountSecuritiesLimitedMember1035252312"
      id="Fact001796">Hong
        Kong</CIK0002027815:PlaceOfIncorporationCountry>
    <CIK0002027815:IssuedAndFullyPaidShareCapital
      contextRef="From2025-04-012026-03-31_custom_BluemountAssetManagementLimitedMember1035252312"
      id="Fact001798">Ordinary
        HK$5,000,000</CIK0002027815:IssuedAndFullyPaidShareCapital>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate
      contextRef="From2024-04-012025-03-31_custom_BluemountAssetManagementLimitedMember1035252328"
      decimals="INF"
      id="Fact001800"
      unitRef="Pure">1</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate
      contextRef="From2025-04-012026-03-31_custom_BluemountAssetManagementLimitedMember1035252312"
      decimals="INF"
      id="Fact001802"
      unitRef="Pure">1</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <CIK0002027815:PrincipalActivitiesInSubsidiaries
      contextRef="From2025-04-012026-03-31_custom_BluemountAssetManagementLimitedMember1035252312"
      id="Fact001804">Wealth
        and asset management services</CIK0002027815:PrincipalActivitiesInSubsidiaries>
    <CIK0002027815:PlaceOfIncorporationCountry
      contextRef="From2025-04-012026-03-31_custom_BluemountSecuritiesLimitedMember1035252312"
      id="Fact001806">Hong
        Kong</CIK0002027815:PlaceOfIncorporationCountry>
    <CIK0002027815:IssuedAndFullyPaidShareCapital
      contextRef="From2025-04-012026-03-31_custom_BluemountCapitalLimitedMember1035252343"
      id="Fact001808">Ordinary
        HK$10,000</CIK0002027815:IssuedAndFullyPaidShareCapital>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate
      contextRef="From2024-04-012025-03-31_custom_BluemountCapitalLimitedMember1035252343"
      decimals="INF"
      id="Fact001810"
      unitRef="Pure">1</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <CIK0002027815:PrincipalActivitiesInSubsidiaries
      contextRef="From2025-04-012026-03-31_custom_BluemountCapitalLimitedMember1035252343"
      id="Fact001812">Advisory
        services</CIK0002027815:PrincipalActivitiesInSubsidiaries>
    <CIK0002027815:PlaceOfIncorporationCountry
      contextRef="From2025-04-012026-03-31_custom_BluemountCommoditiesLimitedMember1035252359"
      id="Fact001814">Hong
        Kong</CIK0002027815:PlaceOfIncorporationCountry>
    <CIK0002027815:IssuedAndFullyPaidShareCapital
      contextRef="From2025-04-012026-03-31_custom_BluemountCommoditiesLimitedMember1035252359"
      id="Fact001816">Ordinary
        HK$100</CIK0002027815:IssuedAndFullyPaidShareCapital>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate
      contextRef="From2024-04-012025-03-31_custom_BluemountCommoditiesLimitedMember1035252359"
      decimals="INF"
      id="Fact001818"
      unitRef="Pure">1</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <ifrs-full:ProportionOfOwnershipInterestInAssociate
      contextRef="From2025-04-012026-03-31_custom_BluemountCommoditiesLimitedMember1035252359"
      decimals="INF"
      id="Fact001820"
      unitRef="Pure">1</ifrs-full:ProportionOfOwnershipInterestInAssociate>
    <CIK0002027815:PrincipalActivitiesInSubsidiaries
      contextRef="From2025-04-012026-03-31_custom_BluemountCommoditiesLimitedMember1035252359"
      id="Fact001822">Trading
        of timepieces and advisory services</CIK0002027815:PrincipalActivitiesInSubsidiaries>
    <ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001824">&lt;p id="xdx_80D_eifrs-full--DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory_zqPI4Oz9oUih" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;18.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_821_z48v3cmuKDBg"&gt;BANK BALANCES &#x2013; CLIENT ACCOUNTS&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group receives and holds money deposited
by clients and other institutions in the course of the conduct of the regulated activities of its ordinary business. These clients&#x2019;
monies are maintained in one or more segregated bank accounts. The Group has recognized the corresponding trade payables to respective
clients and other institutions.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;































</ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory>
    <ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001832">&lt;p id="xdx_803_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_zo2ThOf3fEga" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;19.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_829_zieSg2RpRdRc"&gt;TRADE PAYABLES&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--DisclosureTradePayablesExplanatory_zRs8fnD41Kec" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE PAYABLES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B4_z6QLGzZHoNx2" style="display: none"&gt;Schedule of trade payables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20250331__ifrs-full--AssetsAndLiabilitiesAxis__custom--TradePayableMember_zLuuI6np6lJf" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20260331__ifrs-full--AssetsAndLiabilitiesAxis__custom--TradePayableMember_zCzoJFPNHRy8" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Trade payables arising from the business of dealing in securities:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--CashClientsThirdParties_iI_zmoLHj60751d" style="vertical-align: bottom"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;- Cash clients &#x2013; third parties&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;53,860&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;1,208&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--MarginClientsThirdParties_iI_zLPyqjESArAj" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;- Margin clients &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;643&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;621&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--OthersThirdParties_iI_z7YQl2WTVmjl" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;- Others &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;26&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;29&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--TradePayablesArisingFromConsultancyServicesThirdParties_iI_zdCHE133Hcz4" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Trade payables arising from consultancy services &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,300&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1846"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--TradePayables_iI_z5UZ1XYEHe8b" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;&#160;Trade payables&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;55,829&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,858&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory>
    <CIK0002027815:DisclosureTradePayablesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001834">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--DisclosureTradePayablesExplanatory_zRs8fnD41Kec" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE PAYABLES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B4_z6QLGzZHoNx2" style="display: none"&gt;Schedule of trade payables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20250331__ifrs-full--AssetsAndLiabilitiesAxis__custom--TradePayableMember_zLuuI6np6lJf" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_494_20260331__ifrs-full--AssetsAndLiabilitiesAxis__custom--TradePayableMember_zCzoJFPNHRy8" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Trade payables arising from the business of dealing in securities:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--CashClientsThirdParties_iI_zmoLHj60751d" style="vertical-align: bottom"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;- Cash clients &#x2013; third parties&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;53,860&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;1,208&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--MarginClientsThirdParties_iI_zLPyqjESArAj" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;- Margin clients &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;643&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;621&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--OthersThirdParties_iI_z7YQl2WTVmjl" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;- Others &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;26&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;29&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--TradePayablesArisingFromConsultancyServicesThirdParties_iI_zdCHE133Hcz4" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Trade payables arising from consultancy services &#x2013; third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,300&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1846"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--TradePayables_iI_z5UZ1XYEHe8b" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;&#160;Trade payables&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;55,829&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,858&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:DisclosureTradePayablesExplanatory>
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      contextRef="AsOf2026-03-31_custom_TradePayableMember"
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      contextRef="AsOf2025-03-31_custom_TradePayableMember"
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      unitRef="HKD">643</CIK0002027815:MarginClientsThirdParties>
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    <ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001851">&lt;p id="xdx_801_eifrs-full--DisclosureOfOtherOperatingExpenseExplanatory_z4B5EGwRdUX1" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="letter-spacing: -0.2pt"&gt;20.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="letter-spacing: -0.2pt"&gt;&lt;span id="xdx_821_zrWCsUZ22N62"&gt;OTHER PAYABLES AND ACCRUALS&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory_zdqdrRhQvIPd" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - OTHER PAYABLES AND ACCRUALS (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BF_z82z3BhSReR3" style="display: none"&gt;Schedule of other payables and accuruals&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20250331_zTwdTXoVEIok" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20260331_zoeWkpICoKw2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--OtherPayablesToRelatedPartiesNote16c_iI_zpIvRBrYFOTb" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;Other payables to related parties (Note 17(c))&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;1,756&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1856"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--OtherPayablesToThirdParties_iI_zL59Ov0YN3v8" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Other payables to third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1858"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,090&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--AccruedOperatingExpenses_iI_zzlQ0gJUx1v" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Accrued operating expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,322&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;31&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--OtherPayablesAndAccuruals_iI_zY7kItvcm8ll" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;Other payables and accuruals&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,078&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;2,121&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory>
    <ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001853">&lt;table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory_zdqdrRhQvIPd" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - OTHER PAYABLES AND ACCRUALS (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BF_z82z3BhSReR3" style="display: none"&gt;Schedule of other payables and accuruals&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20250331_zTwdTXoVEIok" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20260331_zoeWkpICoKw2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--OtherPayablesToRelatedPartiesNote16c_iI_zpIvRBrYFOTb" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;Other payables to related parties (Note 17(c))&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;1,756&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1856"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--OtherPayablesToThirdParties_iI_zL59Ov0YN3v8" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Other payables to third parties&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1858"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,090&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--AccruedOperatingExpenses_iI_zzlQ0gJUx1v" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Accrued operating expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;1,322&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;31&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--OtherPayablesAndAccuruals_iI_zY7kItvcm8ll" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;Other payables and accuruals&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,078&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;2,121&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory>
    <CIK0002027815:OtherPayablesToRelatedPartiesNote16c
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001855"
      unitRef="HKD">1756</CIK0002027815:OtherPayablesToRelatedPartiesNote16c>
    <CIK0002027815:OtherPayablesToThirdParties
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001859"
      unitRef="HKD">2090</CIK0002027815:OtherPayablesToThirdParties>
    <CIK0002027815:AccruedOperatingExpenses
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001861"
      unitRef="HKD">1322</CIK0002027815:AccruedOperatingExpenses>
    <CIK0002027815:AccruedOperatingExpenses
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001862"
      unitRef="HKD">31</CIK0002027815:AccruedOperatingExpenses>
    <CIK0002027815:OtherPayablesAndAccuruals
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001864"
      unitRef="HKD">3078</CIK0002027815:OtherPayablesAndAccuruals>
    <CIK0002027815:OtherPayablesAndAccuruals
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001865"
      unitRef="HKD">2121</CIK0002027815:OtherPayablesAndAccuruals>
    <ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001867">&lt;p id="xdx_809_eifrs-full--DisclosureOfLoansAndAdvancesToCustomersExplanatory_zXXXUyZKHnL7" style="margin-top: 0pt; margin-bottom: 0pt; text-align: left; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;21.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_821_zitpMuPyl0W2"&gt;LOAN FROM A FORMER RELATED COMPANY&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--LoansFromFormerRelatedCompanyExplanatory_zbYYTz7fYcPf" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - LOAN FROM A FORMER RELATED COMPANY (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B1_zHhtqUcxaje3" style="display: none"&gt;Schedule of loan from former related company&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20250331_z0JkVwXxVhI3" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20260331_zN8ukJ99jxGj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 70%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--LoanFromFormerRelatedCompany1_iI_z5kbzPyrs7Ch" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;&lt;span style="font-size: 10pt"&gt;Loan from a former related company&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1872"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A4_zJlr1w5w6Oxi" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;With effect from October 18, 2023, ECGO
International Limited, the former related company, is no longer a substantial shareholder of one of the shareholders of the Company as
it has disposed the corresponding equity shares.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt; The amount
is unsecured, interest-free and repayable on &lt;span style="letter-spacing: -0.1pt"&gt;demand.&lt;/span&gt;&lt;/p&gt;







































</ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory>
    <CIK0002027815:LoansFromFormerRelatedCompanyExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001869">&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--LoansFromFormerRelatedCompanyExplanatory_zbYYTz7fYcPf" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - LOAN FROM A FORMER RELATED COMPANY (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B1_zHhtqUcxaje3" style="display: none"&gt;Schedule of loan from former related company&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20250331_z0JkVwXxVhI3" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20260331_zN8ukJ99jxGj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 70%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--LoanFromFormerRelatedCompany1_iI_z5kbzPyrs7Ch" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;&lt;span style="font-size: 10pt"&gt;Loan from a former related company&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1872"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:LoansFromFormerRelatedCompanyExplanatory>
    <CIK0002027815:LoanFromFormerRelatedCompany1
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001871"
      unitRef="HKD">150</CIK0002027815:LoanFromFormerRelatedCompany1>
    <ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001882">&lt;p id="xdx_803_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_zRn1SjVzCuX3" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;22.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_821_zv9pJdFeKI54"&gt;SHARE CAPITAL&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;As of the date hereof, our authorized
share capital is US$&lt;span id="xdx_90D_eifrs-full--IssuedCapital_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zF6Epe3T3ny8" title="Authorized share capital"&gt;50,000
&lt;/span&gt;divided into &lt;span id="xdx_904_eifrs-full--DividendsPaidOrdinaryShares_c20250401__20260331_zIQl6VVMLSHf" title="Divided shares"&gt;50,000,000&lt;/span&gt;
Class A Ordinary Shares of par value US$&lt;span id="xdx_90A_ecustom--OrdinaryShareParValue_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_z3yoMB1KNmDg" title="Ordinary par value"&gt;0.0001&lt;/span&gt;
each and&lt;span id="xdx_90B_ecustom--OrdinarySharesIssued_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember_zpfyX9afC4pb" title="Ordinary shares issued"&gt;
450,000,000&lt;/span&gt;
Class B Ordinary Shares of par value US$&lt;span id="xdx_90C_ecustom--OrdinaryShareParValue_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember_zgT2KAfcdU36" title="Ordinary par value"&gt;0.0001&lt;/span&gt;
each.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Each holder of Ordinary Shares shall,
on a poll, be entitled to one vote for each share he or she holds save that each holder of Class A Ordinary Shares shall, on a poll, be
entitled to exercise twenty votes for each Class A Ordinary Share he or she holds on any and all matters.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Each Class A Ordinary Share shall be
convertible, at the option of the holder thereof, at any time after the date of issuance of such Share, at the office of the Company or
any transfer agent for such Shares, into one fully paid and non-assessable Class B Ordinary Share. All conversions of Class A Ordinary
Shares to Class B Ordinary Shares shall be affected by way of redemption or repurchase by the Company of the relevant Class A Ordinary
Shares and the simultaneous issue of Class B Ordinary Shares in consideration for such redemption or repurchase.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;On June 27, 2023 (date of incorporation),
the Company issued 1 ordinary share with a par value of US$&lt;span id="xdx_909_ecustom--OrdinaryShareParValue_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassOneOrdinarySharesMember_zcy1nqd52Wu4" title="Ordinary par value"&gt;0.0001&lt;/span&gt;.
On December 18, 2023, the Board of Directors of the Company passed a resolution to cancel the 1 Ordinary Share and issued 1 Class A Ordinary
Share to Mr. Pan.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;On January 16, 2024, the Board of Directors of the Company
passed a resolution to issue &lt;span id="xdx_906_ecustom--OrdinarySharesIssued_iI_c20240116__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zaLcUgGieqz" title="Ordinary shares issued"&gt;23,010,299&lt;/span&gt;
Class A Ordinary Shares to its &lt;span style="letter-spacing: -0.1pt"&gt;shareholders.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;As of March 31, 2024, &lt;span id="xdx_90F_ecustom--OrdinarySharesOutstanding_iI_c20240331__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember_zpc4m6ePTPq2" title="Ordinary shares Outstanding"&gt;23,010,300&lt;/span&gt;
Class A Ordinary Shares were issued and outstanding, while the Group has not issued any Class B Ordinary &lt;span style="letter-spacing: -0.1pt"&gt;Shares.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;On May 14, 2024, Bluemount Group Limited
sold and transferred 1,127,505 shares (being 4.9% shareholder) of Bluemount Holdings Limited to Lissington Limited with nil consideration,
Yes &amp;amp; Right Investment Limited sold and transferred&lt;span id="xdx_909_ecustom--TransferredShares_iI_c20240514_zPPa3wwM1JNe" title="transferred Shares"&gt;
1,127,505&lt;/span&gt;
shares (being 4.9% shareholding) of Bluemount Holding Limited to Wei Chieh Huang, with nil consideration and WI Holdings Limited sold
and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount Holdings Limited to Be Good Investment Holdings Limited with nil
consideration.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;On 25 February 2025, the Company issued
a total of &lt;span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20250225__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassBOrdinarySharesMember_zPT3nURRWnD7" title="Issued shares"&gt;25,000,000&lt;/span&gt;
Class B Ordinary Shares with a par value of US$&lt;span id="xdx_903_ecustom--ParValuePerShares_iI_c20250225__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassBOrdinarySharesMember_zGwq4GDPEFXd" title="Ordinary par share"&gt;0.0001&lt;/span&gt;
per share. These shares were issued to the existing shareholders on a pro-rata basis, in accordance with their respective shareholdings
in Class A Ordinary Shares, at a consideration equal to their par &lt;span style="letter-spacing: -0.1pt"&gt;value.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&lt;span id="xdx_90C_ecustom--ShareholdersDescription_c20250520__20250521_zAha7eCqJLtc" title="Shareholders description"&gt;On
May 21, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company
with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B
Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares;
Yes &amp;amp; Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings
Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited
proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753
Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares
and 612,500 Class B Ordinary Shares.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Pursuant to resolutions passed by the
shareholders and the Board of Directors on May 21, 2025, the Company approved the surrender and immediate cancellation of the aforementioned
Class A and Class B Ordinary Shares. The share capital of the Company was reduced accordingly.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The above-mentioned share transfers,
issuance of Class B Ordinary Shares, and the subsequent surrender and cancellation of both Class A and Class B Ordinary Shares have been
accounted for on a retroactive basis and reflected in the comparative financial information presented in these consolidated financial
statements.&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;On July 11, 2025, &lt;span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20250711__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryMember_zYBnQs12KsIg" title="Shares issued"&gt;1,375,000&lt;/span&gt;
Class B Ordinary Shares were issued at a public offering price of US$&lt;span id="xdx_90D_ecustom--PublicOfferingPrice_iI_c20250711_zOD6bBA4y52e" title="Public offering price"&gt;4.00&lt;/span&gt;
on the NASDAQ.&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;On July 30, 2025, the underwriter of
the Company had exercised the Over-Allotment Option to purchase an additional &lt;span id="xdx_906_ecustom--PurchaseAdditionalSharesIssued_iI_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryMember_zna8uP5thYP8" title="Purchase additional Shares issued"&gt;140,000&lt;/span&gt;
Class B Ordinary Shares.&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;As of March 31, 2026, &lt;span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinaryMember_zUYSXwKqT1S8" title="Shares issued"&gt;11,505,148&lt;/span&gt;
Class A Ordinary Shares and &lt;span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryMember_zyoIsNOdjhkf" title="Shares issued"&gt;14,014,999
&lt;/span&gt;Class B Ordinary Shares were issued and outstanding.&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;



































</ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory>
    <ifrs-full:IssuedCapital
      contextRef="AsOf2026-03-31_custom_ClassAOrdinarySharesMember"
      decimals="0"
      id="Fact001884"
      unitRef="HKD">50000</ifrs-full:IssuedCapital>
    <ifrs-full:DividendsPaidOrdinaryShares
      contextRef="From2025-04-01to2026-03-31"
      decimals="0"
      id="Fact001886"
      unitRef="HKD">50000000</ifrs-full:DividendsPaidOrdinaryShares>
    <CIK0002027815:OrdinaryShareParValue
      contextRef="AsOf2026-03-31_custom_ClassAOrdinarySharesMember"
      decimals="INF"
      id="Fact001888"
      unitRef="HKDPShares">0.0001</CIK0002027815:OrdinaryShareParValue>
    <CIK0002027815:OrdinarySharesIssued
      contextRef="AsOf2026-03-31_custom_ClassBOrdinarySharesMember"
      decimals="INF"
      id="Fact001890"
      unitRef="Shares">450000000</CIK0002027815:OrdinarySharesIssued>
    <CIK0002027815:OrdinaryShareParValue
      contextRef="AsOf2026-03-31_custom_ClassBOrdinarySharesMember"
      decimals="INF"
      id="Fact001892"
      unitRef="HKDPShares">0.0001</CIK0002027815:OrdinaryShareParValue>
    <CIK0002027815:OrdinaryShareParValue
      contextRef="AsOf2026-03-31_custom_ClassOneOrdinarySharesMember"
      decimals="INF"
      id="Fact001894"
      unitRef="HKDPShares">0.0001</CIK0002027815:OrdinaryShareParValue>
    <CIK0002027815:OrdinarySharesIssued
      contextRef="AsOf2024-01-16_custom_ClassAOrdinarySharesMember"
      decimals="INF"
      id="Fact001896"
      unitRef="Shares">23010299</CIK0002027815:OrdinarySharesIssued>
    <CIK0002027815:OrdinarySharesOutstanding
      contextRef="AsOf2024-03-31_custom_ClassAOrdinarySharesMember"
      decimals="INF"
      id="Fact001898"
      unitRef="Shares">23010300</CIK0002027815:OrdinarySharesOutstanding>
    <CIK0002027815:TransferredShares
      contextRef="AsOf2024-05-14"
      decimals="INF"
      id="Fact001900"
      unitRef="Shares">1127505</CIK0002027815:TransferredShares>
    <ifrs-full:NumberOfSharesIssued
      contextRef="AsOf2025-02-25_custom_ClassBOrdinarySharesMember"
      decimals="INF"
      id="Fact001902"
      unitRef="Shares">25000000</ifrs-full:NumberOfSharesIssued>
    <CIK0002027815:ParValuePerShares
      contextRef="AsOf2025-02-25_custom_ClassBOrdinarySharesMember"
      decimals="INF"
      id="Fact001904"
      unitRef="HKDPShares">0.0001</CIK0002027815:ParValuePerShares>
    <CIK0002027815:ShareholdersDescription contextRef="From2025-05-202025-05-21" id="Fact001906">On
May 21, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company
with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B
Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares;
Yes &amp; Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings
Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited
proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753
Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares
and 612,500 Class B Ordinary Shares.</CIK0002027815:ShareholdersDescription>
    <ifrs-full:NumberOfSharesIssued
      contextRef="AsOf2025-07-11_custom_ClassBOrdinaryMember"
      decimals="INF"
      id="Fact001908"
      unitRef="Shares">1375000</ifrs-full:NumberOfSharesIssued>
    <CIK0002027815:PublicOfferingPrice
      contextRef="AsOf2025-07-11"
      decimals="INF"
      id="Fact001910"
      unitRef="HKDPShares">4.00</CIK0002027815:PublicOfferingPrice>
    <CIK0002027815:PurchaseAdditionalSharesIssued
      contextRef="AsOf2025-03-31_custom_ClassBOrdinaryMember"
      decimals="INF"
      id="Fact001912"
      unitRef="Shares">140000</CIK0002027815:PurchaseAdditionalSharesIssued>
    <ifrs-full:NumberOfSharesIssued
      contextRef="AsOf2026-03-31_custom_ClassAOrdinaryMember"
      decimals="INF"
      id="Fact001914"
      unitRef="Shares">11505148</ifrs-full:NumberOfSharesIssued>
    <ifrs-full:NumberOfSharesIssued
      contextRef="AsOf2026-03-31_custom_ClassBOrdinaryMember"
      decimals="INF"
      id="Fact001916"
      unitRef="Shares">14014999</ifrs-full:NumberOfSharesIssued>
    <CIK0002027815:DisposalSubsidiaryTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact001925">&lt;p id="xdx_80A_ecustom--DisposalSubsidiaryTextBlock_zgZO4h5TWly8" style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;23.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_821_zmn3zFUTyj07"&gt;DISPOSAL OF A SUBSIDIARY&lt;/span&gt;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;During the year ended March 31, 2026,
the Group had entered into a sales and purchase agreement with an independent third party to dispose of its entire equity interests in
Bluemount Capital Limited at a consideration of HK$1. The disposal was completed on September 9, 2025, on which date control of Bluemount
Capital Limited passed to the acquirer. The net liabilities of Bluemount Capital Limited at the date of disposal were as follows:&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisposalSubsidiaryTableTextBlock_zVVUZQkkTLt3" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DISPOSAL OF A SUBSIDIARY (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: justify"&gt;&lt;span id="xdx_8BB_zw8SyOA7YbVh" style="display: none"&gt;Schedule of Disposal
        Subsidiary&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DisposalSubsidiaryMember_zEgF7dnBIE7i" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: justify"&gt;Analysis of assets and liabilities over which control was lost:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--TradeAndOtherReceivables_iI_zgirfcJU84d1" style="vertical-align: bottom"&gt;
    &lt;td style="width: 85%; font-size: 10pt; text-align: justify"&gt;Deposits and other receivables&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;99&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--ReceivablesDueFromAssociates_iI_zmnil4BUQeMb" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Amount due from a director&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;237&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--TaxPayables_iI_zgqxrstWjfO2" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Tax payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(7,816&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--TradeAndOtherPayables_iNI_di_zgDNGc44ur28" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Trade payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,300&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--OtherPayables_iNI_di_zPAAtmgof0x7" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Other payables and accruals&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(899&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--LoanFromFormerRelatedCompany_iI_z4x51hz94yz3" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Loan from a former related company&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--NetLiabilitiesDisposed_iI_zdyULfGcWxS7" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Net liabilities disposed&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(9,829&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: justify"&gt;Loss on disposal of a subsidiary:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ConsiderationReceived_iI_zTF4MuF5bQQ1" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Consideration received&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1943"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--NetLiabilitiesDisposedSubsidiary_iI_zlCSMMmn8NAk" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Net liabilities disposed&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(9,829&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--LossOnDisposalOfSubsidiary_iI_zNcDK7NqX4Ri" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Loss on disposal of a subsidiary&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(9,829&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: justify"&gt;Net cash inflow arising on disposal:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--ConsiderationReceived_iI_zDLTe8PW8ji8" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Consideration received&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1949"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A8_zL0wsBQjBGYe" style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

</CIK0002027815:DisposalSubsidiaryTextBlock>
    <CIK0002027815:DisposalSubsidiaryTableTextBlock contextRef="From2025-04-01to2026-03-31" id="Fact001927">&lt;table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisposalSubsidiaryTableTextBlock_zVVUZQkkTLt3" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DISPOSAL OF A SUBSIDIARY (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: justify"&gt;&lt;span id="xdx_8BB_zw8SyOA7YbVh" style="display: none"&gt;Schedule of Disposal
        Subsidiary&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DisposalSubsidiaryMember_zEgF7dnBIE7i" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: justify"&gt;Analysis of assets and liabilities over which control was lost:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--TradeAndOtherReceivables_iI_zgirfcJU84d1" style="vertical-align: bottom"&gt;
    &lt;td style="width: 85%; font-size: 10pt; text-align: justify"&gt;Deposits and other receivables&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;99&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--ReceivablesDueFromAssociates_iI_zmnil4BUQeMb" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Amount due from a director&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;237&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--TaxPayables_iI_zgqxrstWjfO2" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Tax payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(7,816&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--TradeAndOtherPayables_iNI_di_zgDNGc44ur28" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Trade payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,300&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--OtherPayables_iNI_di_zPAAtmgof0x7" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Other payables and accruals&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(899&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--LoanFromFormerRelatedCompany_iI_z4x51hz94yz3" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Loan from a former related company&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--NetLiabilitiesDisposed_iI_zdyULfGcWxS7" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Net liabilities disposed&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(9,829&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: justify"&gt;Loss on disposal of a subsidiary:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ConsiderationReceived_iI_zTF4MuF5bQQ1" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;Consideration received&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1943"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--NetLiabilitiesDisposedSubsidiary_iI_zlCSMMmn8NAk" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Net liabilities disposed&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(9,829&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--LossOnDisposalOfSubsidiary_iI_zNcDK7NqX4Ri" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Loss on disposal of a subsidiary&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(9,829&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: justify"&gt;Net cash inflow arising on disposal:&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--ConsiderationReceived_iI_zDLTe8PW8ji8" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt"&gt;Consideration received&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1949"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:DisposalSubsidiaryTableTextBlock>
    <ifrs-full:TradeAndOtherReceivables
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      id="Fact001933"
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    <ifrs-full:TradeAndOtherPayables
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      decimals="0"
      id="Fact001937"
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    <CIK0002027815:LoanFromFormerRelatedCompany
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    <ifrs-full:DisclosureOfLeasesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001951">&lt;p id="xdx_800_eifrs-full--DisclosureOfLeasesExplanatory_zTyFoyHvQpf" style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="text-align: right; width: 0pt"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;24.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_828_zpB8UsZq7cgh"&gt;LEASE LIABILITIES&lt;/span&gt;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0.05pt 0 0 15.3pt; font-size: 10pt"&gt;&lt;/p&gt;

&lt;p style="margin: 0.8pt 0 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;The Group entered into a three-year non-cancellable operating
lease contract for leasing a corporate office in Hong Kong since January 2022. In January 2025, upon the expiry of the three-year lease,
a new one-year lease contract for the same office premises was entered into by another subsidiary of the Group. The new lease does not
contain a purchase option and qualifies as a short-term lease under IFRS 16, with short-term lease expenses of HK$nil, HK$&lt;span id="xdx_904_ecustom--ShorttermLeaseExpenses_iI_c20250331_zRChN40X2kfl" title="short-term lease expenses"&gt;169,000&lt;/span&gt; and
HK$&lt;span id="xdx_906_ecustom--ShorttermLeaseExpenses_iI_c20260331_z2lByMmoBVLh" title="short-term lease expenses"&gt;1,122,000&lt;/span&gt; recognized in profit or loss for the years ended March 31, 2024, 2025 and 2026, respectively.&lt;/p&gt;

&lt;p style="margin: 0.3pt 0 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureLeaseLiabilitiesExplanatory_zcguDRqBscai" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - LEASE LIABILITIES (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BE_z9xELNmip2nb" style="display: none"&gt;Schedule of Lease liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20250331_zVWdfj7R1Q8h" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20260331_znY9sm8YnCw9" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"&gt;As of March 31,&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;
        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2025&lt;/p&gt;
        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;HK$&#x2019;000&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;
        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2026&lt;/p&gt;
        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;HK$&#x2019;000&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--NoncurrentLeaseLiabilities_iI_zwUPLuYrl7Ck" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt"&gt;As of April 1&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;843&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1960"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--InterestExpenses_iI_zllXgMe9ovY2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Interest expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;18&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1963"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--LeasePayment_iNI_di_z9O3AHcmDDm2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Lease payment&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(861&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1966"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--LeaseLiabilities_iI_zESGKxXmxnXa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;As of March 31&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1968"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1969"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--LeaseLiabilitiesAbstract_iB_zmKhZJ8R69Ij" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Lease Liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--CurrentLeaseLiabilities_iI_zSBnbVBGtBw6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Current portion&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1974"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1975"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract_iB_zUvNncUsjoN4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Maturity analysis&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--LessThanOneYear_iI_zSMvBUscpTAj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Less than one year&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1980"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1981"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--UndiscountedFinanceLeasePaymentsToBeReceived_iI_zzRhjB1Dpgpd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total undiscounted lease liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1983"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1984"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--AmountRepresentingImplicitInterest_iI_zL0jIsx9PxId" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Amount representing implicit interest&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1986"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1987"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--LeaseObligation_iI_zk9cjSLu8Y1k" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Lease obligation&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1989"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1990"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A3_z5LdoQzLhZth" style="margin: 1.35pt 0 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 1.35pt 0pt 0pt 0.5in; font-size: 10pt"&gt;The weighted average incremental borrowing rates applied to lease liabilities
is nil% (2025 and 2024: 5%).&lt;/p&gt;

&lt;p style="margin: 1.35pt 0pt 0pt 0.5in; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 1.35pt 0pt 0pt 0.5in; font-size: 10pt"&gt;Interest expenses for the years ended March 31, 2024, 2025 and 2026 amounted
to HK$&lt;span id="xdx_901_ecustom--InterestExpensesInFinanceCost_iI_c20240331_zxa88DO5OvJ3" title="Interest expenses"&gt;68,000&lt;/span&gt;, HK$&lt;span id="xdx_905_ecustom--InterestExpensesInFinanceCost_iI_c20250331_zGwdRWAS7GX3" title="Interest expenses in finance cost"&gt;18,000&lt;/span&gt; and HK$&lt;span id="xdx_902_ecustom--InterestExpensesInFinanceCost_iI_c20260331_zeKCItwendih" style="display: none" title="Interest expenses in finance cost"&gt;0&lt;/span&gt;nil, respectively, which were included in finance costs.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt; text-align: center"&gt;&#160;&#160;&lt;/p&gt;



























</ifrs-full:DisclosureOfLeasesExplanatory>
    <CIK0002027815:ShorttermLeaseExpenses
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001953"
      unitRef="HKD">169000</CIK0002027815:ShorttermLeaseExpenses>
    <CIK0002027815:ShorttermLeaseExpenses
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001955"
      unitRef="HKD">1122000</CIK0002027815:ShorttermLeaseExpenses>
    <CIK0002027815:DisclosureLeaseLiabilitiesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact001957">&lt;table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureLeaseLiabilitiesExplanatory_zcguDRqBscai" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - LEASE LIABILITIES (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8BE_z9xELNmip2nb" style="display: none"&gt;Schedule of Lease liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20250331_zVWdfj7R1Q8h" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20260331_znY9sm8YnCw9" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"&gt;As of March 31,&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;
        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2025&lt;/p&gt;
        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;HK$&#x2019;000&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;
        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;2026&lt;/p&gt;
        &lt;p style="margin-top: 0; margin-bottom: 0"&gt;HK$&#x2019;000&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--NoncurrentLeaseLiabilities_iI_zwUPLuYrl7Ck" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt"&gt;As of April 1&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;843&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1960"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--InterestExpenses_iI_zllXgMe9ovY2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Interest expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;18&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1963"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--LeasePayment_iNI_di_z9O3AHcmDDm2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Lease payment&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(861&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1966"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--LeaseLiabilities_iI_zESGKxXmxnXa" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;As of March 31&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1968"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1969"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--LeaseLiabilitiesAbstract_iB_zmKhZJ8R69Ij" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Lease Liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--CurrentLeaseLiabilities_iI_zSBnbVBGtBw6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Current portion&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1974"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1975"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract_iB_zUvNncUsjoN4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Maturity analysis&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--LessThanOneYear_iI_zSMvBUscpTAj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Less than one year&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1980"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1981"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--UndiscountedFinanceLeasePaymentsToBeReceived_iI_zzRhjB1Dpgpd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total undiscounted lease liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1983"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1984"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--AmountRepresentingImplicitInterest_iI_zL0jIsx9PxId" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Amount representing implicit interest&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1986"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1987"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--LeaseObligation_iI_zk9cjSLu8Y1k" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Lease obligation&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1989"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1990"&gt;-&lt;/span&gt;&#160;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</CIK0002027815:DisclosureLeaseLiabilitiesExplanatory>
    <ifrs-full:NoncurrentLeaseLiabilities
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001959"
      unitRef="HKD">843</ifrs-full:NoncurrentLeaseLiabilities>
    <CIK0002027815:InterestExpenses
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001962"
      unitRef="HKD">18</CIK0002027815:InterestExpenses>
    <CIK0002027815:LeasePayment
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001965"
      unitRef="HKD">861</CIK0002027815:LeasePayment>
    <CIK0002027815:InterestExpensesInFinanceCost
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact001992"
      unitRef="HKD">68000</CIK0002027815:InterestExpensesInFinanceCost>
    <CIK0002027815:InterestExpensesInFinanceCost
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact001994"
      unitRef="HKD">18000</CIK0002027815:InterestExpensesInFinanceCost>
    <CIK0002027815:InterestExpensesInFinanceCost
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact001996"
      unitRef="HKD">0</CIK0002027815:InterestExpensesInFinanceCost>
    <ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002003">&lt;p id="xdx_806_eifrs-full--DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_zwo1fPZNOhI5" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;25.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_822_zBB3ci2vMRS7"&gt;COMMITMENTS AND CONTINGENCIES&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Lit&lt;/span&gt;ig&lt;span style="text-decoration: underline"&gt;ation
and &lt;span style="letter-spacing: -0.1pt"&gt;contingencies&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;From time to time, the Group may become
involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent
uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Management is currently
not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on the
Group&#x2019;s business, financial condition, or operating results.&lt;/p&gt;



</ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory>
    <ifrs-full:ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002005">&lt;p id="xdx_801_eifrs-full--ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory_zT1bqliltk2d" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.25pt"&gt;26.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.2pt"&gt;&lt;span id="xdx_827_zyu7tVRAG5n1"&gt;REGULATORY REQUIREMENTS&lt;/span&gt;&lt;/span&gt;
        &lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_892_eifrs-full--DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory_zyYIDnWeFDGc" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - REGULATORY REQUIREMENTS (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8BF_zWY7UO3TusUh" style="display: none"&gt;Schedule of regulatory requirements&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;Capital requirement as of March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Minimum &lt;br/&gt; regulatory
        &lt;br/&gt; capital &lt;br/&gt; requirements &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Capital &lt;br/&gt; level &lt;br/&gt;
        maintained &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;Bluemount Securities Limited&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zPT5FaXccs9h" style="width: 12%; font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements"&gt;3,000&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--CapitalLevelMaintainEd_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zEODIyo3UACg" style="width: 12%; font-size: 10pt; text-align: right" title="Capital level maintain ed"&gt;5,160&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;BAML&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_z61WDfhcl4rc" style="font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements"&gt;100&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--CapitalLevelMaintainEd_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zFeu4FoWGzY4" style="font-size: 10pt; text-align: right" title="Capital level maintain ed"&gt;258&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; margin-left: 0.5in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;Capital requirement as of March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Minimum &lt;br/&gt; regulatory
        &lt;br/&gt; capital &lt;br/&gt; requirements &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Capital &lt;br/&gt; level &lt;br/&gt;
        maintained &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;Bluemount Securities Limited&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zgB789MIIEs6" style="width: 12%; font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements"&gt;3,000&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--CapitalLevelMaintainEd_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zfKUjkAzVLt" style="width: 12%; font-size: 10pt; text-align: right" title="Capital level maintain ed"&gt;4,532&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;BAML&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zWvFpSB7cHs7" style="font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements"&gt;100&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--CapitalLevelMaintainEd_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zZqfecmiAIu6" style="font-size: 10pt; text-align: right" title="Capital level maintain ed"&gt;611&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A7_zSqgYDHl4df6" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group&#x2019;s operation subsidiaries
maintain a capital level greater than the minimum regulatory capital requirements and it is in compliance with the minimum regulatory
capital established by the HKSFC.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 100%; text-align: justify"&gt;&lt;span style="font-size: 10pt; line-height: 100%"&gt;&lt;sup&gt;1&lt;/sup&gt;
&lt;/span&gt;BAML is only required to file its regulatory returns for June and December of every year. The capital levels reflected for the
years or periods end represented the latest submitted regulatory form information.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;































</ifrs-full:ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory>
    <ifrs-full:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002007">&lt;table cellpadding="0" cellspacing="0" id="xdx_892_eifrs-full--DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory_zyYIDnWeFDGc" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - REGULATORY REQUIREMENTS (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8BF_zWY7UO3TusUh" style="display: none"&gt;Schedule of regulatory requirements&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;Capital requirement as of March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Minimum &lt;br/&gt; regulatory
        &lt;br/&gt; capital &lt;br/&gt; requirements &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Capital &lt;br/&gt; level &lt;br/&gt;
        maintained &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;Bluemount Securities Limited&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zPT5FaXccs9h" style="width: 12%; font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements"&gt;3,000&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--CapitalLevelMaintainEd_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zEODIyo3UACg" style="width: 12%; font-size: 10pt; text-align: right" title="Capital level maintain ed"&gt;5,160&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;BAML&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_z61WDfhcl4rc" style="font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements"&gt;100&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--CapitalLevelMaintainEd_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zFeu4FoWGzY4" style="font-size: 10pt; text-align: right" title="Capital level maintain ed"&gt;258&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; margin-left: 0.5in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;Capital requirement as of March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Minimum &lt;br/&gt; regulatory
        &lt;br/&gt; capital &lt;br/&gt; requirements &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Capital &lt;br/&gt; level &lt;br/&gt;
        maintained &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;Bluemount Securities Limited&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zgB789MIIEs6" style="width: 12%; font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements"&gt;3,000&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--CapitalLevelMaintainEd_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zfKUjkAzVLt" style="width: 12%; font-size: 10pt; text-align: right" title="Capital level maintain ed"&gt;4,532&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;BAML&lt;sup&gt;1&lt;/sup&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zWvFpSB7cHs7" style="font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements"&gt;100&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--CapitalLevelMaintainEd_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zZqfecmiAIu6" style="font-size: 10pt; text-align: right" title="Capital level maintain ed"&gt;611&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory>
    <CIK0002027815:MinimumRegulatoryCapitalRequirements
      contextRef="AsOf2026-03-31_custom_BluemountSecuritiesLimitedMember"
      decimals="0"
      id="Fact002009"
      unitRef="HKD">3000</CIK0002027815:MinimumRegulatoryCapitalRequirements>
    <CIK0002027815:CapitalLevelMaintainEd
      contextRef="AsOf2026-03-31_custom_BluemountSecuritiesLimitedMember"
      decimals="0"
      id="Fact002011"
      unitRef="HKD">5160</CIK0002027815:CapitalLevelMaintainEd>
    <CIK0002027815:MinimumRegulatoryCapitalRequirements
      contextRef="AsOf2026-03-31_custom_BluemountAssetManagementLimitedMember"
      decimals="0"
      id="Fact002013"
      unitRef="HKD">100</CIK0002027815:MinimumRegulatoryCapitalRequirements>
    <CIK0002027815:CapitalLevelMaintainEd
      contextRef="AsOf2026-03-31_custom_BluemountAssetManagementLimitedMember"
      decimals="0"
      id="Fact002015"
      unitRef="HKD">258</CIK0002027815:CapitalLevelMaintainEd>
    <CIK0002027815:MinimumRegulatoryCapitalRequirements
      contextRef="AsOf2025-03-31_custom_BluemountSecuritiesLimitedMember"
      decimals="0"
      id="Fact002017"
      unitRef="HKD">3000</CIK0002027815:MinimumRegulatoryCapitalRequirements>
    <CIK0002027815:CapitalLevelMaintainEd
      contextRef="AsOf2025-03-31_custom_BluemountSecuritiesLimitedMember"
      decimals="0"
      id="Fact002019"
      unitRef="HKD">4532</CIK0002027815:CapitalLevelMaintainEd>
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      contextRef="AsOf2025-03-31_custom_BluemountAssetManagementLimitedMember"
      decimals="0"
      id="Fact002021"
      unitRef="HKD">100</CIK0002027815:MinimumRegulatoryCapitalRequirements>
    <CIK0002027815:CapitalLevelMaintainEd
      contextRef="AsOf2025-03-31_custom_BluemountAssetManagementLimitedMember"
      decimals="0"
      id="Fact002023"
      unitRef="HKD">611</CIK0002027815:CapitalLevelMaintainEd>
    <ifrs-full:DisclosureOfCreditRiskExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002031">&lt;p id="xdx_80A_eifrs-full--DisclosureOfCreditRiskExplanatory_zoI34VLGnlh6" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;27.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_82A_zjCjXzKQCook"&gt;CAPITAL RISK MANAGEMENT&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group manages its capital to ensure
that the Group will be able to continue as a going concern while maximizing the return to the shareholders through the optimization of
the debt and equity balance. The directors have agreed not to demand for repayment from the Group for the next coming twelve months from
the date of reporting period and agreed to provide adequate funds to enable the Group to meet in full its financial obligations as they
fall due for the foreseeable future. The Group&#x2019;s overall strategy remains unchanged from prior year.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 0.5in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The directors of the Group review the
capital structure on an on-going basis. As part of this review, the directors consider the cost of capital and the risks associated with
the share capital. Based on recommendations of the directors, the Group will balance its overall capital structure through the payment
of dividends, new share issues and share buy-backs as well as the issue of new debts or the redemption of existing debts.&lt;/p&gt;



</ifrs-full:DisclosureOfCreditRiskExplanatory>
    <ifrs-full:DisclosureOfFinancialInstrumentsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002033">&lt;p id="xdx_80A_eifrs-full--DisclosureOfFinancialInstrumentsExplanatory_zMd0SJtoGyeg" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;28.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_824_zRIbW20O05Jb"&gt;FINANCIAL INSTRUMENTS&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(a)&lt;/td&gt;
    &lt;td&gt;&lt;span style="text-decoration: underline"&gt;Categories of financial &lt;span style="letter-spacing: -0.1pt"&gt;instruments&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--DisclosureFinancialInstrumentsExplanatory_zPYBgl8q3SZd" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B4_zk6QKvDXgHBl" style="display: none"&gt;Schedule of categories of financial instruments&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CategoriesOfFinancialInstrumentsMember_zJhoU2U7rcX9" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CategoriesOfFinancialInstrumentsMember_zCjhxsSa4VYj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--FinancialAssetsAbstract_iB_zzOO9NrWsn3l" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;Financial assets&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--AmortisedCostAbstract_iB_zxUt1OoY24zb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Amortized cost&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--TradeReceivables_iI_zX5kjGYZJFhi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;Trade receivables - net&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;14,704&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;64,600&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--OtherReceivables_iI_z7sLVoTdRNei" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Deposit and other receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;638&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,476&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--BankBalanceClientAccounts_iI_zwstKcOa3lPk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Bank balance &#x2013; client accounts&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;54,503&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;965&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--BankBalancesAndCash_iI_zmUVx5oacfOj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Bank balances and cash&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;6,084&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;7,360&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--FinancialAssets_iI_zjCBqb6AK3t2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: White; font-size: 10pt; padding-bottom: 1pt"&gt;Financial assets&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;75,929&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;75,401&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;Financial liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--DepositsAtAmortisedCost_iI_z1UwgX0ZymIf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Amortized cost&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--TradeAndOtherPayables_iI_zLQLGlasbiE2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Trade payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;55,829&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,858&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--OtherPayables_iI_z9460gfMb0aj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Other payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,756&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,090&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--AmountDueToDirector_iI_zgBeBe7FwnD2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Amount due to a director&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,407&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,204&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--LoanFromFormerRelatedCompany_iI_z0FBbAmtXbbh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Loan from a former related company&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2071"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--FinancialLiabilities_iI_zjGwqkZBX41b" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;Financial liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;61,142&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;7,152&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A5_zbRwmSxllLEj" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;









































&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;(b)&lt;/td&gt;
    &lt;td&gt;&lt;span style="text-decoration: underline"&gt;Financial risk management ob&lt;/span&gt;j&lt;span style="text-decoration: underline"&gt;ectives and &lt;span style="letter-spacing: -0.1pt"&gt;policies&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The major financial instruments of the
Group include trade and other receivables, bank balances and cash, bank balances - client accounts, trade and other payables, amount due
to a director and loan from a former related company. Details of the financial instruments are disclosed in the respective notes. The
risks associated with these financial instruments include market risk (represented by interest rate risk), credit risk and liquidity risk.
The policies on how to mitigate these risks are set out below. The Group&#x2019;s management manages and monitors these exposures to ensure
appropriate measures are implemented in a timely and effective manner.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;b&gt;(i)&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;Market &lt;span style="letter-spacing: -0.2pt"&gt;risk&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Interest rate &lt;span style="letter-spacing: -0.2pt"&gt;risk&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group is primarily exposed to fair
value interest rate risk in relation to bank balances. The Group has not used any derivative contracts to hedge its exposure to such interest
rate risk. However, the directors of the Group monitors interest rate exposure and will consider other necessary action when significant
interest rate exposure is anticipated.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;span style="text-decoration: underline"&gt;Sensitivity
analy&lt;/span&gt;&lt;/span&gt;&lt;span style="text-decoration: underline"&gt;&lt;span style="letter-spacing: -0.25pt"&gt;sis&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;No sensitivity analysis is presented since the directors of the Group consider that
the Group&#x2019;s exposure to interest rate risk is &lt;span style="letter-spacing: -0.1pt"&gt;insignificant.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;b&gt;(ii)&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;Credit &lt;span style="letter-spacing: -0.2pt"&gt;risk&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Credit risk refers to the risk that the
Group&#x2019;s counterparties default on their contractual obligations resulting in financial losses to the Group. The Group&#x2019;s credit
risk exposures are primarily attributable to bank balances - client accounts, bank balances and cash and trade and other receivables.
The Group does not hold any collateral or other credit enhancements to cover its credit risks associated with its financial assets.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Bank balances &#x2013;
client &lt;span style="letter-spacing: -0.1pt"&gt;accounts&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Cash segregated for regulatory purpose
is deposited in financial institutions as required by the Hong Kong Securities and Futures Ordinance. These financial institutions are
of sound credit ratings and hence management believes that there is no significant credit risk related to cash held for regulatory &lt;span style="letter-spacing: -0.1pt"&gt;purpose.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group&#x2019;s securities trading activities
are transacted on either a cash or margin basis. The Group&#x2019;s credit risk is limited because substantially all of the contracts entered
into are settled directly at securities clearing organizations. In margin transactions, the Group extends credit to customers subject
to various regulatory and internal margin requirements, collateralized by cash and securities in the customers&#x2019; account. IPO loans
are exposed to credit risk from customers who fail to repay the loans upon IPO stock allotment. The Gorup monitors the customers&#x2019;
collateral level and has the right to dispose of the newly allotted stocks once the stocks first start trading. No IPO loans are outstanding
as of March 31, 2025 and 2026.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;In connection with its clearing activities,
the Group is obligated to settle transactions with brokers and other financial institutions even if its customers fail to meet their obligations
to the Group. Customers are required to complete their transactions by the settlement date, generally two business days after the trade
date. If customers do not fulfil their contractual obligations, the Group may incur losses. The Group has established procedures to reduce
this risk by generally requiring customers to deposit sufficient cash and/or securities into their account prior to placing an order.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





























































&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Bank balances and &lt;span style="letter-spacing: -0.2pt"&gt;cash&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%"&gt;The credit risk of bank balances and cash is limited because
the majority of the counterparties are international banks with good reputation. Based on the average loss rate, the 12m ECL on bank balances
is considered to be insignificant.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Expected credit losses &lt;span style="letter-spacing: -0.1pt"&gt;assessment&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group&#x2019;s maximum exposure to credit
risk in the event that counterparties fail to perform their obligations at the end of the reporting period in relation to each class of
recognized financial assets is the carrying amounts of those assets as stated in the consolidated statement of financial position. The
Group&#x2019;s credit risk is primarily attributable to its trade and other receivables. In order to minimize credit risk, the directors
review the recoverable amount of each individual receivable regularly to ensure that adequate impairment losses are recognized for irrecoverable
receivable. In this regard, the directors consider that the Group&#x2019;s credit risk is significantly reduced.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group considers whether there has been
a significant increase in credit risk of financial assets on an ongoing basis throughout each reporting period by comparing the risk of
a default occurring as at the reporting date with the risk of default as at the date of initial recognition. It considers available reasonable
and supportive forwarding-looking information. Especially the following information is used:&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;internal credit &lt;span style="letter-spacing: -0.1pt"&gt;rating;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;external credit rating (if &lt;span style="letter-spacing: -0.1pt"&gt;available);&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="padding-right: 14.6pt"&gt;actual or expected significant adverse changes in business, financial or economic conditions that are expected
        to cause a significant change to the borrower&#x2019;s ability to meet its obligations;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;actual or expected significant changes in the operating results of the &lt;span style="letter-spacing: -0.1pt"&gt;borrower;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;significant increases in credit risk on other financial instruments of the same borrower; &lt;span style="letter-spacing: -0.25pt"&gt;and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td&gt;significant changes in the expected performance and behavior of the borrower, including changes in the payment status of &lt;span style="letter-spacing: -0.1pt"&gt;borrowers.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Despite the aforegoing, the Group assumes
that the credit risk on a debt instrument has not increased significantly since initial recognition if the debt instrument is determined
to have low credit risk at the reporting date. A debt instrument is determined to have low credit risk if (i) it has a low risk of default,
(ii) the borrower has a strong capacity to meet its contractual cash flow obligations in the near term and (iii) adverse changes in economic
and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfil its contractual
cash flow obligations.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





































































&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Financial assets are written off when there
is no reasonable expectation of recovery, such as a debtor failing to engage in a repayment plan with the Group. Where loans or receivables
have been written off, the Group, if practicable and economical, continues to engage in enforcement activity to attempt to recover the
receivable due.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group regularly monitors the effectiveness
of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure
that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group applies simplified approach under
IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed the
impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based
on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment
of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions.
The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available
without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking
information are considered.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;For internal credit risk management, the
Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the
debtor is unlikely to pay its creditors, including the Group, in full. It is presumed that default has occurred when a financial asset
is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion
is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions compared to non-default
receivables. This is to account for the increased credit risk associated with defaults.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group enters into additional payment
arrangements with certain customers who have overdue balances. These arrangements serve as structured repayment plans, clearly outlining
the repayment schedule for the amounts owed by these customers. In assessing the recoverability of the trade receivables, the Group thoroughly
evaluates the financial condition of each customer, taking into consideration their financial statements, historical payment records,
and direct communications. Based on this comprehensive assessment, the Group may determine that certain trade receivables overdue by more
than 90 days should not be considered in default, as the repayment plans provide a reasonable basis for expecting recovery.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;Generally, the ECL is estimated as the
difference between all contractual cash flows that are due to the Group in accordance with the contract and all the cash flows that the
Group expects to receive, discounted at the effective interest rate determined at initial recognition.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group uses two categories for non-trade
receivables which reflect their credit risk and how the loss provision is determined for each of the categories. In calculating the expected
credit loss rates, the Group considers historical loss rates for each category and adjusts for forward-looking data.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DisclosureOfCreditRiskExposureExplanatory_zyD1I57AMBM4" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B6_z4vzkBc2MMH5" style="display: none"&gt;Schedule of non-trade receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-decoration: underline; width: 25%; font-size: 10pt; padding-left: 0.15pt"&gt;Category&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-decoration: underline; width: 41%; font-size: 10pt"&gt;Definition&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-decoration: underline; width: 32%; font-size: 10pt; text-align: left"&gt;Loss provision&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;Performing&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--Definitions_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--PerformingMember_zEfSh34FCxQl" style="font-size: 10pt; text-align: left" title="Definition"&gt;Low
        risk of default and strong capacity to repay&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--LossProvision_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--PerformingMember_zJKY68dX8c0l" style="font-size: 10pt" title="Loss provision"&gt;12m
        ECL&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;Non-performing&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--Definitions_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--NonPerformingMember_z4LR6Z5NbfF2" style="font-size: 10pt; text-align: left" title="Definition"&gt;Significant
        increase in credit risk&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--LossProvision_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--NonPerformingMember_zoMePTK03wmh" style="font-size: 10pt; text-align: left" title="Loss provision"&gt;Lifetime
        ECL&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8AD_zM5lNc6xStLk" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;








































































&lt;table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DisclosureExpectedCreditLossesExplanatory_zAMpARJZR5Hi" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;&lt;span id="xdx_8B6_z1Cw8NyJCeZi" style="display: none"&gt;Schedule of expected
        credit losses&lt;/span&gt; &lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Breakdown of impairment allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Trade receivables from contracts with
        customers&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TradeReceivables_iI_c20250331__ifrs-full--TypesOfRisksAxis__custom--ContractsWithCustomersMember_zSai9uhfTjLa" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Trade receivables"&gt;24,184&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--TradeReceivables_iI_c20260331__ifrs-full--TypesOfRisksAxis__custom--ContractsWithCustomersMember_zgz8ojHEqvld" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Trade receivables"&gt;33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p id="xdx_8A1_zJAiu0ptkEEk" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;ECL for trade receivables from contracts with
customers&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group applies simplified approach under
IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed the
impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based
on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment
of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions.
The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available
without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking
information are considered.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The Group enters into additional payment
arrangements with certain customers who have overdue balances. These arrangements serve as structured repayment plans, clearly outlining
the repayment schedule for the amounts owed by these customers. In assessing the recoverability of the trade receivables, the Group thoroughly
evaluates the financial condition of each customer, taking into consideration their financial statements, historical payment records,
and direct communications. Based on this comprehensive assessment, the Group may determine that certain trade receivables overdue by more
than 90 days should not be considered in default, as the repayment plans provide a reasonable basis for expecting recovery.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





































































&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The information about the ECL for the trade
receivables from contracts with customers at the end of the reporting period based on the Group&#x2019;s internal credit risk grading assessment
is summarized below.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--DisclosureInternalCreditRiskGradingExplanatory_z6uzzHMT1NRl" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;&lt;span id="xdx_8B3_zACPWG5koKG2" style="display: none"&gt;Schedule of internal credit risk grading&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Gross carrying &lt;br/&gt; amount&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Loss &lt;br/&gt; allowance&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Net carrying &lt;br/&gt; amount&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; padding-left: 0.15pt"&gt;At March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 55%; font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Non-performing&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--NonPerformingCreditRisk_iI_c20250331__ifrs-full--TypesOfRisksAxis__ifrs-full--GrossCarryingAmountMember_zv5y24mvmvv3" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Non performing credit risk"&gt;38,888&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--NonPerformingCreditRisk_iI_c20250331__ifrs-full--TypesOfRisksAxis__ifrs-full--AllowanceForCreditLossesMember_zGwKuwg5mnwg" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Non performing credit risk"&gt;(24,184&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--NonPerformingCreditRisk_iI_c20250331_zOIEsdQ32TT3" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Non performing credit risk net"&gt;14,704&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; padding-left: 0.15pt"&gt;At March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Non-performing&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--NonPerformingCreditRisk_iI_c20260331__ifrs-full--TypesOfRisksAxis__ifrs-full--GrossCarryingAmountMember_zLF4ejlpVlCg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Non performing credit risk"&gt;98,260&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--NonPerformingCreditRisk_iI_c20260331__ifrs-full--TypesOfRisksAxis__ifrs-full--AllowanceForCreditLossesMember_zHqHwOdo2a2e" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Non performing credit risk"&gt;(33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--NonPerformingCreditRisk_iI_c20260331_zE3S9RgS5tn9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Non performing credit risk net"&gt;64,600&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8B3_zm5zsCt0nAK2" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"&gt;The movement in the loss allowance for trade receivables from contracts
with customers during the year is summarized &lt;span style="letter-spacing: -0.1pt"&gt;below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_891_eifrs-full--DisclosureOfContingentLiabilitiesExplanatory_zReoIC4j1cme" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;&#160;&lt;span id="xdx_8B2_zqSB0KSCyIw1" style="display: none"&gt;Schedule of
        loss allowance for trade receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4B7_ifrs-full--TypesOfRisksAxis_custom--NonPerformingMember_zEofoj9QkMxj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4B0_ifrs-full--TypesOfRisksAxis_custom--TotalMember_zvwKkRX1DSo4" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Non- &lt;br/&gt;performing&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43A_c20230401__20240331_ecustom--AllowanceTradeReceivables_iS_zdczeBFYFkq5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt; padding-left: 0.15pt"&gt;At April 1, 2023&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;27,835&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;27,835&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--AllowanceIncreaseInLossAllowance_zD6Q0CSpGLAk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Increase in loss allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;863&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;863&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_432_c20240401__20250331_ecustom--AllowanceTradeReceivables_iS_z73pFxwK2zZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;At March 31, 2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;28,698&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;28,698&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--AllowanceIncreaseInLossAllowance_zD3xszRiOTuk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Increase in loss allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;330&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;330&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--AllowanceWriteoffs_zyNuGxSz279k" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Write-offs&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(4,844&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(4,844&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_435_c20250401__20260331_ecustom--AllowanceTradeReceivables_iS_zPSXHEWlsW73" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;At March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;24,184&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;24,184&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--AllowanceIncreaseInLossAllowance_zWg6deOBkEQe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Increase in loss allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,491&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,491&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--DisposalOfSubsidiary_zC63lK4T9vmj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Disposal of a subsidiary&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(15&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(15&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_436_c20250401__20260331_ecustom--AllowanceTradeReceivables_iE_z08l44G34WXk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt"&gt;At March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A3_zDTWw21Ju8Xi" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;During the years ended March 31, 2024,
2025 and 2026, net impairment loss on trade receivables from contracts with customers of HK$&lt;span id="xdx_902_ecustom--NetImpairmentLoss_iI_c20240331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--MarginClientsMember_z4vGIYwiI9sf" title="net impairment loss"&gt;863,000&lt;/span&gt;,
HK$&lt;span id="xdx_901_ecustom--NetImpairmentLoss_iI_c20250331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--MarginClientsMember_zOb69xkV63hb" title="net impairment loss"&gt;330,000
&lt;/span&gt;and HK$&lt;span id="xdx_902_ecustom--NetImpairmentLoss_iI_c20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--MarginClientsMember_zwlgG2hyYUui" title="net impairment loss"&gt;9,491,000&lt;/span&gt;
was recognized, respectively. Write-off of the loss allowance for trade receivables from contracts with customers for the years ended
March 31, 2024, 2025 and 2026 was HK$nil, HK$&lt;span id="xdx_90A_ecustom--WriteoffOfLossAllowance_iI_c20250331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--MarginClientsMember_zeI7TcWX80Ul" title="Write-off of the loss allowance"&gt;4,844,000&lt;/span&gt;
and HK$nil, respectively.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;













































&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;









&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Concentration of credit &lt;span style="letter-spacing: -0.2pt"&gt;risk&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%"&gt;The Group&#x2019;s exposure to credit risk associated with its
activities is measured on an individual counterparty basis, as well as by groups of counterparties that share similar attributes.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;Details of the customers accounting for 10% or more of total revenue are as &lt;span style="letter-spacing: -0.1pt"&gt;follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--DisclosureCustomersRevenueExplanatory_zrcS1IYFD2cl" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8BD_zA1SjdP1bcRl"&gt;&lt;span id="xdx_8B7_zoFRN1m5bbab" style="display: none"&gt;Schedule of customers revenue&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.5pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.5pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.5pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 34%; font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Customer A&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;13,288&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ConcentrationOfCreditRiskPercentage_c20230401__20240331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_z2SB9atLPIb6" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;40&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ConcentrationOfCreditRisk_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zYs3JQG2zH33" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;32,581&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_z1vxnYLMWSne" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;61&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zNr6sVxG5LP2" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;47,251&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zV6BQUi9jZWd" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;76&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Customer B&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.5pt"&gt;*&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20230401__20240331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zqcNsTcTddal" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2238"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.5pt"&gt;*&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_z54E24BJj5e1" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2240"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zgZJl3gDS0Of" style="font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;9,124&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zIy5V6VUgf2l" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;15&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;* Less than 10% of the total revenue &lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;Details of the customers accounting for 10% or more of total trade receivables are as
&lt;span style="letter-spacing: -0.1pt"&gt;follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 85%; margin-left: 1in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;%&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;%&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 48%; font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Customer A	&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ConcentrationOfCreditRisk_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zvaUZHW5lyIh" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;7,545&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zMOu8POIZsVk" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;51&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zAJdzhU7HQn5" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;50,961&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zNr0DzV6SsE" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;79&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Customer B	&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.5pt"&gt;*&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_ztoB8HBoL7xc" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2254"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zPf6TpYFsY78" style="font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;8,045&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zclzqy70lYFe" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;12&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Customer C	&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ConcentrationOfCreditRisk_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerCMember_zaGkte47Agu2" style="font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;3,979&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerCMember_zw2gEGgUx8Ec" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;27&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;*&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerCMember_zZHvKL9npc6c" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2264"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;* Less than 10% of the total trade receivables &lt;/p&gt;





&lt;p id="xdx_8AA_zw777grhPkFh" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt; line-height: 103%"&gt;In order to minimize the credit risk, the management of the Group
has delegated a team responsible for determination of credit limits and credit &lt;span style="letter-spacing: -0.1pt"&gt;approvals.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%"&gt;The disclosure of customers represents separate and distinct
customers and there are no other customers listed that also comprise a significant percentage of either the Group&#x2019;s revenues and
trade receivables for any year presented.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Deposits and other &lt;span style="letter-spacing: -0.1pt"&gt;receivables&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;As part of the Group&#x2019; credit risk
management, the directors of the Group have obtained understanding to the credit background of the debtors and undertaken the internal
credit approval process. The Group applies internal credit rating for its debtors. As of March 31, 2025 and 2026, the deposits and other
receivables subject to ECL assessment were classified as &#x201c;performing&#x201d; by the management pursuant to their assessment. The
gross carrying amounts of the other receivable are disclosed in Note 14. During the years ended March 31, 2024, 2025 and 2026, an impairment
loss amounting to HK$nil, HK$nil and HK$&lt;span id="xdx_909_eifrs-full--ImpairmentLoss_c20250401__20260331_zDhmo7y8HPo6" title="Impairment loss"&gt;794,000&lt;/span&gt;
was recognized in profit or loss, respectively.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





















































&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;b&gt;(iii)&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;Liquidity &lt;span style="letter-spacing: -0.2pt"&gt;risk&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The following table details the Group&#x2019;s
remaining contractual maturity for its non-derivative financial liabilities. The table has been drawn up based on the undiscounted cash
flows of financial liabilities based on the earliest date on which the Group can be required to pay.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory_zJ9AZCFCMEVb" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 6)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;&lt;span id="xdx_8BB_zMi8PiUliOV4" style="display: none"&gt;Schedule of Group&#x2019;s
        remaining contractual maturity for its non-derivative financial liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LessThenoneYearMember_zsyrJx6jcSre" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TotalUNdiscountedCashflowMember_zB10zp7Nefo9" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CarryingAmountsMember_zMmipY3MuDq9" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;On demand or &lt;br/&gt; less than 1 year&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Total undiscounted &lt;br/&gt; cash flows&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Carrying &lt;br/&gt; amount&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; padding-left: 0.15pt"&gt;At March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--TradeReceivables_iI_maCAzCSY_zQbgpl4qKBn4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Trade payables&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;55,829&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;55,829&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;55,829&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--OtherPayables_iI_ztMhqFeYkTVg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Other payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,756&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,756&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,756&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--AmountDueToDirector_iI_zFCJiNCRt48e" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Amount due to a director&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,407&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,407&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,407&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--LoanFromFormerRelatedCompany_iI_zgPAPIXxLHEb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Loan from a former related company&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--FinancialAssets_iI_zmfpFDZomYna" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;financial Assets&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;61,142&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;61,142&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;61,142&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 85%; margin-left: 1in"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_499_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LessThenoneYearMember_z9WyN53e14X9" style="font-size: 10pt; text-align: right; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TotalUNdiscountedCashflowMember_zwHfKTeOYYl6" style="font-size: 10pt; text-align: right; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CarryingAmountsMember_zEwHvLlhNVH4" style="font-size: 10pt; text-align: right; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; padding-left: 0.15pt"&gt;At March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TradePayables_iI_z8pirA8jKbf8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Trade payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,858&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,858&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,858&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--OtherPayables_iI_zt6nReb5RLQi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Other payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,090&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,090&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,090&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--AmountDueToDirector_iI_zRR222guAql4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Amount due to a director&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,204&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,204&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,204&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--FinancialLiabilities_iI_zABqhoHqmQe8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;financial liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;7,152&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;7,152&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;7,152&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8AA_zWPlqYD3PCy9" style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 1in; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;b&gt;(iv)&lt;/b&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;b&gt;Fair value measurements of financial &lt;span style="letter-spacing: -0.1pt"&gt;instruments&lt;/span&gt;&lt;/b&gt;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;The directors of the Group consider that
the carrying amounts of the financial assets and financial liabilities of the Group recorded at amortized cost in the consolidated financial
statements at the end of each reporting period approximate their fair values. Such fair values have been determined in accordance with
generally accepted pricing models based on discounted cash flow analysis.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 14.6pt 0pt 1in; font-size: 10pt; line-height: 103%; text-align: justify"&gt;IFRS 7 Financial Instruments: Disclosures
establishes a fair value hierarchy that prioritizes the inputs to valuation technique used to measure fair value as &lt;span style="letter-spacing: -0.1pt"&gt;follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;Level 1 &#x2013; quoted prices (unadjusted) in active markets for identical assets or &lt;span style="letter-spacing: -0.1pt"&gt;liabilities;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 1in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;Level 2 &#x2013; inputs other than quoted prices included in Level 1 that are observable for the assets or liability either directly or
        indirectly; &lt;span style="letter-spacing: -0.25pt"&gt;and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 1in; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Symbol"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Level 3 &#x2013; inputs for the asset or liability that are not based on observable market data (unobservable
        inputs)&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 151.65pt 0pt 1in; font-size: 10pt; line-height: normal; text-indent: 0in"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 151.65pt 0pt 1in; font-size: 10pt; line-height: normal; text-indent: 0in"&gt;There were no transfers between levels
1, 2 and 3 during the year.&lt;/p&gt;

&lt;p style="margin: 0pt 151.65pt 0pt 1in; font-size: 10pt; line-height: normal; text-indent: 0in"&gt;&#160;&lt;/p&gt;































</ifrs-full:DisclosureOfFinancialInstrumentsExplanatory>
    <CIK0002027815:DisclosureFinancialInstrumentsExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002035">&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--DisclosureFinancialInstrumentsExplanatory_zPYBgl8q3SZd" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B4_zk6QKvDXgHBl" style="display: none"&gt;Schedule of categories of financial instruments&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CategoriesOfFinancialInstrumentsMember_zJhoU2U7rcX9" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CategoriesOfFinancialInstrumentsMember_zCjhxsSa4VYj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--FinancialAssetsAbstract_iB_zzOO9NrWsn3l" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;Financial assets&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--AmortisedCostAbstract_iB_zxUt1OoY24zb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Amortized cost&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--TradeReceivables_iI_zX5kjGYZJFhi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left"&gt;Trade receivables - net&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;14,704&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;64,600&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--OtherReceivables_iI_z7sLVoTdRNei" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Deposit and other receivables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;638&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,476&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--BankBalanceClientAccounts_iI_zwstKcOa3lPk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Bank balance &#x2013; client accounts&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;54,503&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;965&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--BankBalancesAndCash_iI_zmUVx5oacfOj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Bank balances and cash&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;6,084&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;7,360&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--FinancialAssets_iI_zjCBqb6AK3t2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="color: White; font-size: 10pt; padding-bottom: 1pt"&gt;Financial assets&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;75,929&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;75,401&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;Financial liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--DepositsAtAmortisedCost_iI_z1UwgX0ZymIf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left"&gt;Amortized cost&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--TradeAndOtherPayables_iI_zLQLGlasbiE2" style="vertical-align: bottom; background-color: White"&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;55,829&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,858&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--OtherPayables_iI_z9460gfMb0aj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Other payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,756&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,090&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--AmountDueToDirector_iI_zgBeBe7FwnD2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Amount due to a director&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,407&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,204&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--LoanFromFormerRelatedCompany_iI_z0FBbAmtXbbh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Loan from a former related company&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2071"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--FinancialLiabilities_iI_zjGwqkZBX41b" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;Financial liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;61,142&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;7,152&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:DisclosureFinancialInstrumentsExplanatory>
    <ifrs-full:TradeReceivables
      contextRef="AsOf2025-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002043"
      unitRef="HKD">14704</ifrs-full:TradeReceivables>
    <ifrs-full:TradeReceivables
      contextRef="AsOf2026-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002044"
      unitRef="HKD">64600</ifrs-full:TradeReceivables>
    <ifrs-full:OtherReceivables
      contextRef="AsOf2025-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002046"
      unitRef="HKD">638</ifrs-full:OtherReceivables>
    <ifrs-full:OtherReceivables
      contextRef="AsOf2026-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002047"
      unitRef="HKD">2476</ifrs-full:OtherReceivables>
    <CIK0002027815:BankBalanceClientAccounts
      contextRef="AsOf2025-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002049"
      unitRef="HKD">54503</CIK0002027815:BankBalanceClientAccounts>
    <CIK0002027815:BankBalanceClientAccounts
      contextRef="AsOf2026-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002050"
      unitRef="HKD">965</CIK0002027815:BankBalanceClientAccounts>
    <CIK0002027815:BankBalancesAndCash
      contextRef="AsOf2025-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002052"
      unitRef="HKD">6084</CIK0002027815:BankBalancesAndCash>
    <CIK0002027815:BankBalancesAndCash
      contextRef="AsOf2026-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002053"
      unitRef="HKD">7360</CIK0002027815:BankBalancesAndCash>
    <ifrs-full:FinancialAssets
      contextRef="AsOf2025-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002055"
      unitRef="HKD">75929</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets
      contextRef="AsOf2026-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002056"
      unitRef="HKD">75401</ifrs-full:FinancialAssets>
    <ifrs-full:TradeAndOtherPayables
      contextRef="AsOf2025-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002061"
      unitRef="HKD">55829</ifrs-full:TradeAndOtherPayables>
    <ifrs-full:TradeAndOtherPayables
      contextRef="AsOf2026-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002062"
      unitRef="HKD">1858</ifrs-full:TradeAndOtherPayables>
    <ifrs-full:OtherPayables
      contextRef="AsOf2025-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002064"
      unitRef="HKD">1756</ifrs-full:OtherPayables>
    <ifrs-full:OtherPayables
      contextRef="AsOf2026-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002065"
      unitRef="HKD">2090</ifrs-full:OtherPayables>
    <CIK0002027815:AmountDueToDirector
      contextRef="AsOf2025-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002067"
      unitRef="HKD">3407</CIK0002027815:AmountDueToDirector>
    <CIK0002027815:AmountDueToDirector
      contextRef="AsOf2026-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002068"
      unitRef="HKD">3204</CIK0002027815:AmountDueToDirector>
    <CIK0002027815:LoanFromFormerRelatedCompany
      contextRef="AsOf2025-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002070"
      unitRef="HKD">150</CIK0002027815:LoanFromFormerRelatedCompany>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2025-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002073"
      unitRef="HKD">61142</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2026-03-31_custom_CategoriesOfFinancialInstrumentsMember"
      decimals="0"
      id="Fact002074"
      unitRef="HKD">7152</ifrs-full:FinancialLiabilities>
    <ifrs-full:DisclosureOfCreditRiskExposureExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002115">&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DisclosureOfCreditRiskExposureExplanatory_zyD1I57AMBM4" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8B6_z4vzkBc2MMH5" style="display: none"&gt;Schedule of non-trade receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-decoration: underline; width: 25%; font-size: 10pt; padding-left: 0.15pt"&gt;Category&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-decoration: underline; width: 41%; font-size: 10pt"&gt;Definition&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-decoration: underline; width: 32%; font-size: 10pt; text-align: left"&gt;Loss provision&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--Definitions_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--PerformingMember_zEfSh34FCxQl" style="font-size: 10pt; text-align: left" title="Definition"&gt;Low
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--LossProvision_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--PerformingMember_zJKY68dX8c0l" style="font-size: 10pt" title="Loss provision"&gt;12m
        ECL&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--Definitions_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--NonPerformingMember_z4LR6Z5NbfF2" style="font-size: 10pt; text-align: left" title="Definition"&gt;Significant
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--LossProvision_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--NonPerformingMember_zoMePTK03wmh" style="font-size: 10pt; text-align: left" title="Loss provision"&gt;Lifetime
        ECL&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DisclosureOfCreditRiskExposureExplanatory>
    <CIK0002027815:Definitions
      contextRef="From2025-04-012026-03-31_custom_PerformingMember"
      id="Fact002117">Low
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    <CIK0002027815:LossProvision
      contextRef="From2025-04-012026-03-31_custom_PerformingMember"
      id="Fact002119">12m
        ECL</CIK0002027815:LossProvision>
    <CIK0002027815:Definitions
      contextRef="From2025-04-012026-03-31_custom_NonPerformingMember"
      id="Fact002121">Significant
        increase in credit risk</CIK0002027815:Definitions>
    <CIK0002027815:LossProvision
      contextRef="From2025-04-012026-03-31_custom_NonPerformingMember"
      id="Fact002123">Lifetime
        ECL</CIK0002027815:LossProvision>
    <CIK0002027815:DisclosureExpectedCreditLossesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002141">&lt;table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DisclosureExpectedCreditLossesExplanatory_zAMpARJZR5Hi" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;&lt;span id="xdx_8B6_z1Cw8NyJCeZi" style="display: none"&gt;Schedule of expected
        credit losses&lt;/span&gt; &lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;As of March 31,&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Breakdown of impairment allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Trade receivables from contracts with
        customers&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--TradeReceivables_iI_c20250331__ifrs-full--TypesOfRisksAxis__custom--ContractsWithCustomersMember_zSai9uhfTjLa" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Trade receivables"&gt;24,184&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--TradeReceivables_iI_c20260331__ifrs-full--TypesOfRisksAxis__custom--ContractsWithCustomersMember_zgz8ojHEqvld" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Trade receivables"&gt;33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




</CIK0002027815:DisclosureExpectedCreditLossesExplanatory>
    <ifrs-full:TradeReceivables
      contextRef="AsOf2025-03-31_custom_ContractsWithCustomersMember"
      decimals="0"
      id="Fact002143"
      unitRef="HKD">24184</ifrs-full:TradeReceivables>
    <ifrs-full:TradeReceivables
      contextRef="AsOf2026-03-31_custom_ContractsWithCustomersMember"
      decimals="0"
      id="Fact002145"
      unitRef="HKD">33660</ifrs-full:TradeReceivables>
    <CIK0002027815:DisclosureInternalCreditRiskGradingExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002163">&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--DisclosureInternalCreditRiskGradingExplanatory_z6uzzHMT1NRl" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;&lt;span id="xdx_8B3_zACPWG5koKG2" style="display: none"&gt;Schedule of internal credit risk grading&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Gross carrying &lt;br/&gt; amount&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Loss &lt;br/&gt; allowance&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Net carrying &lt;br/&gt; amount&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; padding-left: 0.15pt"&gt;At March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 55%; font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Non-performing&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--NonPerformingCreditRisk_iI_c20250331__ifrs-full--TypesOfRisksAxis__ifrs-full--GrossCarryingAmountMember_zv5y24mvmvv3" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Non performing credit risk"&gt;38,888&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--NonPerformingCreditRisk_iI_c20250331__ifrs-full--TypesOfRisksAxis__ifrs-full--AllowanceForCreditLossesMember_zGwKuwg5mnwg" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Non performing credit risk"&gt;(24,184&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--NonPerformingCreditRisk_iI_c20250331_zOIEsdQ32TT3" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Non performing credit risk net"&gt;14,704&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; padding-left: 0.15pt"&gt;At March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Non-performing&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--NonPerformingCreditRisk_iI_c20260331__ifrs-full--TypesOfRisksAxis__ifrs-full--GrossCarryingAmountMember_zLF4ejlpVlCg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Non performing credit risk"&gt;98,260&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--NonPerformingCreditRisk_iI_c20260331__ifrs-full--TypesOfRisksAxis__ifrs-full--AllowanceForCreditLossesMember_zHqHwOdo2a2e" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Non performing credit risk"&gt;(33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--NonPerformingCreditRisk_iI_c20260331_zE3S9RgS5tn9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Non performing credit risk net"&gt;64,600&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8B3_zm5zsCt0nAK2" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify"&gt;The movement in the loss allowance for trade receivables from contracts
with customers during the year is summarized &lt;span style="letter-spacing: -0.1pt"&gt;below.&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_891_eifrs-full--DisclosureOfContingentLiabilitiesExplanatory_zReoIC4j1cme" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;&#160;&lt;span id="xdx_8B2_zqSB0KSCyIw1" style="display: none"&gt;Schedule of
        loss allowance for trade receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4B7_ifrs-full--TypesOfRisksAxis_custom--NonPerformingMember_zEofoj9QkMxj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4B0_ifrs-full--TypesOfRisksAxis_custom--TotalMember_zvwKkRX1DSo4" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Non- &lt;br/&gt;performing&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43A_c20230401__20240331_ecustom--AllowanceTradeReceivables_iS_zdczeBFYFkq5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt; padding-left: 0.15pt"&gt;At April 1, 2023&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;27,835&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;27,835&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--AllowanceIncreaseInLossAllowance_zD6Q0CSpGLAk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Increase in loss allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;863&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;863&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_432_c20240401__20250331_ecustom--AllowanceTradeReceivables_iS_z73pFxwK2zZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;At March 31, 2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;28,698&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;28,698&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--AllowanceIncreaseInLossAllowance_zD3xszRiOTuk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Increase in loss allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;330&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;330&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--AllowanceWriteoffs_zyNuGxSz279k" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Write-offs&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(4,844&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(4,844&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_435_c20250401__20260331_ecustom--AllowanceTradeReceivables_iS_zPSXHEWlsW73" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;At March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;24,184&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;24,184&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--AllowanceIncreaseInLossAllowance_zWg6deOBkEQe" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Increase in loss allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,491&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,491&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--DisposalOfSubsidiary_zC63lK4T9vmj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Disposal of a subsidiary&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(15&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(15&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_436_c20250401__20260331_ecustom--AllowanceTradeReceivables_iE_z08l44G34WXk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt"&gt;At March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:DisclosureInternalCreditRiskGradingExplanatory>
    <CIK0002027815:NonPerformingCreditRisk
      contextRef="AsOf2025-03-31_ifrs-full_GrossCarryingAmountMember1035262468"
      decimals="0"
      id="Fact002165"
      unitRef="HKD">38888</CIK0002027815:NonPerformingCreditRisk>
    <CIK0002027815:NonPerformingCreditRisk
      contextRef="AsOf2025-03-31_ifrs-full_AllowanceForCreditLossesMember"
      decimals="0"
      id="Fact002167"
      unitRef="HKD">-24184</CIK0002027815:NonPerformingCreditRisk>
    <CIK0002027815:NonPerformingCreditRisk
      contextRef="AsOf2025-03-31"
      decimals="0"
      id="Fact002169"
      unitRef="HKD">14704</CIK0002027815:NonPerformingCreditRisk>
    <CIK0002027815:NonPerformingCreditRisk
      contextRef="AsOf2026-03-31_ifrs-full_GrossCarryingAmountMember1035262484"
      decimals="0"
      id="Fact002171"
      unitRef="HKD">98260</CIK0002027815:NonPerformingCreditRisk>
    <CIK0002027815:NonPerformingCreditRisk
      contextRef="AsOf2026-03-31_ifrs-full_AllowanceForCreditLossesMember"
      decimals="0"
      id="Fact002173"
      unitRef="HKD">-33660</CIK0002027815:NonPerformingCreditRisk>
    <CIK0002027815:NonPerformingCreditRisk
      contextRef="AsOf2026-03-31"
      decimals="0"
      id="Fact002175"
      unitRef="HKD">64600</CIK0002027815:NonPerformingCreditRisk>
    <ifrs-full:DisclosureOfContingentLiabilitiesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002177">&lt;table cellpadding="0" cellspacing="0" id="xdx_891_eifrs-full--DisclosureOfContingentLiabilitiesExplanatory_zReoIC4j1cme" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;&#160;&lt;span id="xdx_8B2_zqSB0KSCyIw1" style="display: none"&gt;Schedule of
        loss allowance for trade receivables&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4B7_ifrs-full--TypesOfRisksAxis_custom--NonPerformingMember_zEofoj9QkMxj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4B0_ifrs-full--TypesOfRisksAxis_custom--TotalMember_zvwKkRX1DSo4" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Non- &lt;br/&gt;performing&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43A_c20230401__20240331_ecustom--AllowanceTradeReceivables_iS_zdczeBFYFkq5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; font-size: 10pt; padding-left: 0.15pt"&gt;At April 1, 2023&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;27,835&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;27,835&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--AllowanceIncreaseInLossAllowance_zD6Q0CSpGLAk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Increase in loss allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;863&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;863&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_432_c20240401__20250331_ecustom--AllowanceTradeReceivables_iS_z73pFxwK2zZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;At March 31, 2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;28,698&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;28,698&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--AllowanceIncreaseInLossAllowance_zD3xszRiOTuk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Increase in loss allowance&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;330&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;330&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--AllowanceWriteoffs_zyNuGxSz279k" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Write-offs&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(4,844&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(4,844&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_435_c20250401__20260331_ecustom--AllowanceTradeReceivables_iS_zPSXHEWlsW73" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;At March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;24,184&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;24,184&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 10pt; text-align: right"&gt;9,491&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,491&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(15&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(15&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_436_c20250401__20260331_ecustom--AllowanceTradeReceivables_iE_z08l44G34WXk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt"&gt;At March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;33,660&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</ifrs-full:DisclosureOfContingentLiabilitiesExplanatory>
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      contextRef="AsOf2024-03-31_custom_TotalMember"
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      decimals="0"
      id="Fact002191"
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      contextRef="AsOf2025-03-31_custom_NonPerformingMember"
      decimals="0"
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      unitRef="HKD">24184</CIK0002027815:AllowanceTradeReceivables>
    <CIK0002027815:AllowanceTradeReceivables
      contextRef="AsOf2025-03-31_custom_TotalMember"
      decimals="0"
      id="Fact002195"
      unitRef="HKD">24184</CIK0002027815:AllowanceTradeReceivables>
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      contextRef="From2025-04-012026-03-31_custom_NonPerformingMember1035263015"
      decimals="0"
      id="Fact002197"
      unitRef="HKD">9491</CIK0002027815:AllowanceIncreaseInLossAllowance>
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      contextRef="From2025-04-012026-03-31_custom_TotalMember"
      decimals="0"
      id="Fact002198"
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      decimals="0"
      id="Fact002200"
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      unitRef="HKD">-15</CIK0002027815:DisposalOfSubsidiary>
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      contextRef="AsOf2026-03-31_custom_NonPerformingMember"
      decimals="0"
      id="Fact002203"
      unitRef="HKD">33660</CIK0002027815:AllowanceTradeReceivables>
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      contextRef="AsOf2026-03-31_custom_TotalMember"
      decimals="0"
      id="Fact002204"
      unitRef="HKD">33660</CIK0002027815:AllowanceTradeReceivables>
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      id="Fact002206"
      unitRef="HKD">863000</CIK0002027815:NetImpairmentLoss>
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      decimals="0"
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      contextRef="AsOf2025-03-31_custom_MarginClientsMember"
      decimals="0"
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    <CIK0002027815:DisclosureCustomersRevenueExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002226">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--DisclosureCustomersRevenueExplanatory_zrcS1IYFD2cl" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&lt;span id="xdx_8BD_zA1SjdP1bcRl"&gt;&lt;span id="xdx_8B7_zoFRN1m5bbab" style="display: none"&gt;Schedule of customers revenue&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.5pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.5pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.5pt"&gt;%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; padding-left: 0.15pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 34%; font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Customer A&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;13,288&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ConcentrationOfCreditRiskPercentage_c20230401__20240331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_z2SB9atLPIb6" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;40&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ConcentrationOfCreditRisk_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zYs3JQG2zH33" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;32,581&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_z1vxnYLMWSne" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;61&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zNr6sVxG5LP2" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;47,251&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zV6BQUi9jZWd" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;76&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Customer B&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.5pt"&gt;*&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20230401__20240331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zqcNsTcTddal" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2238"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.5pt"&gt;*&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_z54E24BJj5e1" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2240"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zgZJl3gDS0Of" style="font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;9,124&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zIy5V6VUgf2l" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;15&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;* Less than 10% of the total revenue &lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;Details of the customers accounting for 10% or more of total trade receivables are as
&lt;span style="letter-spacing: -0.1pt"&gt;follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 85%; margin-left: 1in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;%&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;%&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="width: 48%; font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Customer A	&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ConcentrationOfCreditRisk_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zvaUZHW5lyIh" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;7,545&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zMOu8POIZsVk" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;51&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zAJdzhU7HQn5" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;50,961&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zNr0DzV6SsE" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;79&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Customer B	&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.5pt"&gt;*&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_ztoB8HBoL7xc" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2254"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zPf6TpYFsY78" style="font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;8,045&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zclzqy70lYFe" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;12&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Customer C	&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--ConcentrationOfCreditRisk_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerCMember_zaGkte47Agu2" style="font-size: 10pt; text-align: right" title="Concentration of credit risk"&gt;3,979&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerCMember_zw2gEGgUx8Ec" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;27&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;%&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;*&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerCMember_zZHvKL9npc6c" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2264"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 1in; font-size: 10pt"&gt;* Less than 10% of the total trade receivables &lt;/p&gt;





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    <CIK0002027815:DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002280">&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory_zJ9AZCFCMEVb" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 6)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;&lt;span id="xdx_8BB_zMi8PiUliOV4" style="display: none"&gt;Schedule of Group&#x2019;s
        remaining contractual maturity for its non-derivative financial liabilities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_493_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LessThenoneYearMember_zsyrJx6jcSre" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49D_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TotalUNdiscountedCashflowMember_zB10zp7Nefo9" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CarryingAmountsMember_zMmipY3MuDq9" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;On demand or &lt;br/&gt; less than 1 year&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Total undiscounted &lt;br/&gt; cash flows&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;Carrying &lt;br/&gt; amount&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; padding-left: 0.15pt"&gt;At March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--TradeReceivables_iI_maCAzCSY_zQbgpl4qKBn4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 55%; font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Trade payables&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;55,829&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;55,829&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; font-size: 10pt; text-align: right"&gt;55,829&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--OtherPayables_iI_ztMhqFeYkTVg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Other payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,756&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,756&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,756&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--AmountDueToDirector_iI_zFCJiNCRt48e" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Amount due to a director&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,407&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,407&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,407&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--LoanFromFormerRelatedCompany_iI_zgPAPIXxLHEb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Loan from a former related company&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--FinancialAssets_iI_zmfpFDZomYna" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"&gt;financial Assets&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;61,142&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;61,142&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;61,142&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 85%; margin-left: 1in"&gt;
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    &lt;td style="font-size: 10pt; width: 55%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_499_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LessThenoneYearMember_z9WyN53e14X9" style="font-size: 10pt; text-align: right; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TotalUNdiscountedCashflowMember_zwHfKTeOYYl6" style="font-size: 10pt; text-align: right; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CarryingAmountsMember_zEwHvLlhNVH4" style="font-size: 10pt; text-align: right; width: 12%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-decoration: underline; font-size: 10pt; padding-left: 0.15pt"&gt;At March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TradePayables_iI_z8pirA8jKbf8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Trade payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,858&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,858&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,858&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--OtherPayables_iI_zt6nReb5RLQi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"&gt;Other payables&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,090&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,090&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,090&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--AmountDueToDirector_iI_zRR222guAql4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt"&gt;Amount due to a director&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,204&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,204&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,204&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--FinancialLiabilities_iI_zABqhoHqmQe8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;financial liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;7,152&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;7,152&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;7,152&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



</CIK0002027815:DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory>
    <ifrs-full:TradeReceivables
      contextRef="AsOf2025-03-31_custom_LessThenoneYearMember"
      decimals="0"
      id="Fact002282"
      unitRef="HKD">55829</ifrs-full:TradeReceivables>
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      contextRef="AsOf2025-03-31_custom_TotalUNdiscountedCashflowMember"
      decimals="0"
      id="Fact002283"
      unitRef="HKD">55829</ifrs-full:TradeReceivables>
    <ifrs-full:TradeReceivables
      contextRef="AsOf2025-03-31_custom_CarryingAmountsMember"
      decimals="0"
      id="Fact002284"
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      decimals="0"
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    <ifrs-full:OtherPayables
      contextRef="AsOf2025-03-31_custom_TotalUNdiscountedCashflowMember"
      decimals="0"
      id="Fact002287"
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    <ifrs-full:OtherPayables
      contextRef="AsOf2025-03-31_custom_CarryingAmountsMember"
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      id="Fact002288"
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    <CIK0002027815:AmountDueToDirector
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      decimals="0"
      id="Fact002290"
      unitRef="HKD">3407</CIK0002027815:AmountDueToDirector>
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      contextRef="AsOf2025-03-31_custom_TotalUNdiscountedCashflowMember"
      decimals="0"
      id="Fact002291"
      unitRef="HKD">3407</CIK0002027815:AmountDueToDirector>
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      contextRef="AsOf2025-03-31_custom_CarryingAmountsMember"
      decimals="0"
      id="Fact002292"
      unitRef="HKD">3407</CIK0002027815:AmountDueToDirector>
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      id="Fact002296"
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    <ifrs-full:FinancialAssets
      contextRef="AsOf2025-03-31_custom_LessThenoneYearMember"
      decimals="0"
      id="Fact002298"
      unitRef="HKD">61142</ifrs-full:FinancialAssets>
    <ifrs-full:FinancialAssets
      contextRef="AsOf2025-03-31_custom_TotalUNdiscountedCashflowMember"
      decimals="0"
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    <ifrs-full:FinancialAssets
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      id="Fact002302"
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    <CIK0002027815:TradePayables
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      decimals="0"
      id="Fact002303"
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    <CIK0002027815:TradePayables
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    <ifrs-full:OtherPayables
      contextRef="AsOf2026-03-31_custom_LessThenoneYearMember"
      decimals="0"
      id="Fact002306"
      unitRef="HKD">2090</ifrs-full:OtherPayables>
    <ifrs-full:OtherPayables
      contextRef="AsOf2026-03-31_custom_TotalUNdiscountedCashflowMember"
      decimals="0"
      id="Fact002307"
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      contextRef="AsOf2026-03-31_custom_CarryingAmountsMember"
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      id="Fact002310"
      unitRef="HKD">3204</CIK0002027815:AmountDueToDirector>
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      id="Fact002311"
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      decimals="0"
      id="Fact002315"
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      id="Fact002316"
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    <ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002324">&lt;p id="xdx_804_eifrs-full--DescriptionOfAccountingPolicyForSegmentReportingExplanatory_zPSetOD0Xmxe" style="margin: 0pt 0 0pt 15.3pt; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;29.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_82E_ziMbOQWaBe57"&gt;SEGMENT INFORMATION&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;



&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureSegmentReportingInformationExplanatory_zXzsXg6hUBS9" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - SEGMENT INFORMATION (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&lt;span id="xdx_8BC_zfLgenxFhMw8" style="display: none"&gt;Schedule of segment
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20230401__20240331__ifrs-full--SegmentsAxis__custom--SecurityRelatedServiceMember_zrI8jF7HEfEh" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20230401__20240331__ifrs-full--SegmentsAxis__custom--TradingoftimepiecesMember_z5RqadDML4a5" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20230401__20240331__ifrs-full--SegmentsAxis__custom--CorporatesMember_z0Q52cuZJARi" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20230401__20240331__ifrs-full--SegmentsAxis__custom--EliminationsMember_zP2cIjLA7sGf" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20230401__20240331__ifrs-full--SegmentsAxis__custom--TotalMember_zLJVfrt50xRj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the year ended March
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    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Trading of&lt;br/&gt; timepieces&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Corporate&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Eliminations&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--Revenue_z2HKKA5F42oh" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; width: 45%; font-size: 10pt"&gt;Revenue&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;19,560&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;13,288&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2330"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2331"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;32,848&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--CostOfRevenues_zPcmNZGHVG4i" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;Cost of revenue&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(2,585&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(12,493&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2336"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2337"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(15,078&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--OtherIncome_zWMRVZXClCA4" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Other income&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2341"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,000&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(2,000&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_zX74lmKo4Tnj" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Impairment loss on trade and other receivables, net
        of reversal&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(830&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(33&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2348"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2349"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(863&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--AdministrativeExpenses_zDBYSSMbXjrh" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Administrative expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(5,278&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(73&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,622&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,000&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(4,973&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--FinanceCosts_z4Ui24MKLlFl" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Finance costs&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;243&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;86&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(968&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2361"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(639&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--ProfitLossBeforeTax_z7Ty9qLrZtda" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Profit/(loss) before tax&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;11,111&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;775&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(590&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2367"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;11,296&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; width: 90%; margin-left: 0.5in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20240401__20250331__ifrs-full--SegmentsAxis__custom--SecurityRelatedServiceMember_z2NMIIEcDQVl" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20240401__20250331__ifrs-full--SegmentsAxis__custom--TradingoftimepiecesMember_zULQFz5gOjZ9" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20240401__20250331__ifrs-full--SegmentsAxis__custom--CorporatesMember_z7wBac1iNgch" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20240401__20250331__ifrs-full--SegmentsAxis__custom--EliminationsMember_zxUjClSypymj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20240401__20250331__ifrs-full--SegmentsAxis__custom--TotalMember_zXzlz2ESb8y1" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;For the year
        ended March 31, 2025&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Security related &lt;br/&gt; service and &lt;br/&gt;asset management&lt;br/&gt;
        income&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Trading of&lt;br/&gt; timepieces&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Corporate&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Eliminations&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--Revenue_zIduC7MBkSJb" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; width: 45%; font-size: 10pt"&gt;Revenue&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;20,884&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;32,873&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2372"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2373"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;53,757&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--CostOfRevenues_zDGCcQew96U3" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;Cost of revenue&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,947&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(31,887&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2378"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2379"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(33,834&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--OtherIncome_zMBR5WGStVq9" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Other income&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;167&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;332&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;25&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(498&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;26&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_zer17SLCcWE4" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Impairment loss on trade and other receivables, net
        of reversal&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;21,755&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(22,085&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2390"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2391"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(330&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--AdministrativeExpenses_zOZ6b274OUZj" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Administrative expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(2,810&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(787&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(2,948&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;498&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(6,047&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--FinanceCosts_zW8VkrdK68nl" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Finance costs&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;142&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;194&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(619&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2403"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(283&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--ProfitLossBeforeTax_zt5Wrkhh7v74" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Profit/(loss) before tax&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;38,191&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(21,360&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(3,542&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2409"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;13,289&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TotalAssets_z15Z6WUbJuy3" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Total assets&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;144,622&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;48,138&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;47,642&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(128,122&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;112,280&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--TotalLiabilities_zlu9JZM1gERh" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Total liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(65,445&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(71,939&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(18,495&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;82,102&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(73,777&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





































&lt;table cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; width: 90%; margin-left: 0.5in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20250401__20260331__ifrs-full--SegmentsAxis__custom--SecurityRelatedServiceMember_zAZZ6b3DAT67" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20250401__20260331__ifrs-full--SegmentsAxis__custom--TradingoftimepiecesMember_zCqA1aSeK3e7" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20250401__20260331__ifrs-full--SegmentsAxis__custom--CorporatesMember_zAyuugb8GHAd" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20250401__20260331__ifrs-full--SegmentsAxis__custom--EliminationsMember_zK36ufcbzfwj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20250401__20260331__ifrs-full--SegmentsAxis__custom--TotalMember_z6t4vl5Ixpd7" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;For the year ended March
        31, 2026&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Security related &lt;br/&gt; service and &lt;br/&gt;asset management
        &lt;br/&gt;income&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Trading of &lt;br/&gt;timepieces&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Corporate&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Elimination&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--Revenue_zni5MRuSY36e" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 45%; font-size: 10pt"&gt;Revenue&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;14,678&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;47,381&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2434"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2435"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;62,059&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--CostOfRevenues_zdQMqyHcfIYk" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;Cost of revenue&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,509&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(44,453&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2440"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2441"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(45,962&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eifrs-full--OtherIncome_zBYLYT021s87" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Other income&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,096&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2445"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2446"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,096&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2448"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--OtherGainsAndLosses_z6YLnsuMEN4j" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Other gains and losses&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2450"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2451"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,721&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2453"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,721&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_zkdR23ygwSP8" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Impairment loss on trade and other receivables, net &lt;br/&gt;of reversal&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(3,492&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(6,749&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(44&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2459"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(10,285&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--AdministrativeExpenses_z9Mhbd1gFZVc" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Administrative expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,617&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,960&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(478&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,096&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(2,959&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--FinanceCosts_zi6usUOM5Wkk" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Finance costs&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;155&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;268&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(630&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2471"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(207&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--ProfitLossBeforeTax_zx96pXQPwXEd" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Profit/(loss) before tax&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,311&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(5,513&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;8,569&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2477"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;12,367&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--TotalAssets_z2jminHeRje9" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total assets&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;44,017&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;30,597&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;67,212&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(42,806&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;99,020&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--TotalLiabilities_z7BCNV8jUvBk" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(6,832&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(4,669&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,098&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2489"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;12,599&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8A5_zYtFRJyBVao" style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;The Group uses the management approach to determine reportable
operating segments. The management approach considers the internal organization and reporting used by the management for making decisions,
allocating resources and assessing performance.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;The Group has two reportable segments: (i) security related service
and asset management; and (ii) trading of timepieces. Segments were identified based on the Group&#x2019;s internal reporting and how the
chief operating decision maker (&#x201c;CODM&#x201d;) assesses the performance of the business.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="text-align: justify; padding-right: 14.6pt"&gt;The security related service and asset management segment generated (i) commission
        and handling income by offering securities dealing and brokerage services, securities underwriting and placing services, IPO subscription
        and other financing services; (ii) income when the advisory services were provided, or the relevant services have been rendered; and (iii)
        asset management fee by providing asset management services.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0.5in; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;-&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;The trading of timepieces segment generated income at the point the customers purchased the watches from the
        Group. &lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; line-height: 103%"&gt;All assets of the Group are located in Hong Kong and all revenues
are all generated in Hong Kong.&lt;/p&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;


























</ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory>
    <CIK0002027815:DisclosureSegmentReportingInformationExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002326">&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureSegmentReportingInformationExplanatory_zXzsXg6hUBS9" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - SEGMENT INFORMATION (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&lt;span id="xdx_8BC_zfLgenxFhMw8" style="display: none"&gt;Schedule of segment
        information&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_491_20230401__20240331__ifrs-full--SegmentsAxis__custom--SecurityRelatedServiceMember_zrI8jF7HEfEh" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49B_20230401__20240331__ifrs-full--SegmentsAxis__custom--TradingoftimepiecesMember_z5RqadDML4a5" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20230401__20240331__ifrs-full--SegmentsAxis__custom--CorporatesMember_z0Q52cuZJARi" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20230401__20240331__ifrs-full--SegmentsAxis__custom--EliminationsMember_zP2cIjLA7sGf" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20230401__20240331__ifrs-full--SegmentsAxis__custom--TotalMember_zLJVfrt50xRj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center"&gt;For the year ended March
        31, 2024&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Security related &lt;br/&gt; service and &lt;br/&gt;asset management&lt;br/&gt;
        income&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Trading of&lt;br/&gt; timepieces&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Corporate&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Eliminations&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="font-size: 10pt; letter-spacing: -0.1pt"&gt;HK$&#x2019;000&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--Revenue_z2HKKA5F42oh" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; width: 45%; font-size: 10pt"&gt;Revenue&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;19,560&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;13,288&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2330"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2331"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;32,848&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--CostOfRevenues_zPcmNZGHVG4i" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;Cost of revenue&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(2,585&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(12,493&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2336"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2337"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(15,078&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--OtherIncome_zWMRVZXClCA4" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Other income&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2341"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,000&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(2,000&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_zX74lmKo4Tnj" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Impairment loss on trade and other receivables, net
        of reversal&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(830&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(33&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2348"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2349"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(863&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--AdministrativeExpenses_zDBYSSMbXjrh" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Administrative expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(5,278&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(73&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,622&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;2,000&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(4,973&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--FinanceCosts_z4Ui24MKLlFl" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Finance costs&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;243&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;86&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(968&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2361"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(639&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--ProfitLossBeforeTax_z7Ty9qLrZtda" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Profit/(loss) before tax&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;11,111&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;775&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(590&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2367"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;11,296&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; width: 90%; margin-left: 0.5in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_497_20240401__20250331__ifrs-full--SegmentsAxis__custom--SecurityRelatedServiceMember_z2NMIIEcDQVl" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_492_20240401__20250331__ifrs-full--SegmentsAxis__custom--TradingoftimepiecesMember_zULQFz5gOjZ9" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20240401__20250331__ifrs-full--SegmentsAxis__custom--CorporatesMember_z7wBac1iNgch" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20240401__20250331__ifrs-full--SegmentsAxis__custom--EliminationsMember_zxUjClSypymj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20240401__20250331__ifrs-full--SegmentsAxis__custom--TotalMember_zXzlz2ESb8y1" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center"&gt;&lt;span style="font-size: 10pt"&gt;For the year
        ended March 31, 2025&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Security related &lt;br/&gt; service and &lt;br/&gt;asset management&lt;br/&gt;
        income&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Trading of&lt;br/&gt; timepieces&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Corporate&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Eliminations&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--Revenue_zIduC7MBkSJb" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; width: 45%; font-size: 10pt"&gt;Revenue&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;20,884&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;32,873&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2372"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2373"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;53,757&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--CostOfRevenues_zDGCcQew96U3" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;Cost of revenue&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,947&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(31,887&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2378"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2379"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(33,834&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--OtherIncome_zMBR5WGStVq9" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Other income&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;167&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;332&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;25&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(498&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;26&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_zer17SLCcWE4" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Impairment loss on trade and other receivables, net
        of reversal&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;21,755&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(22,085&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2390"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2391"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(330&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--AdministrativeExpenses_zOZ6b274OUZj" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Administrative expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(2,810&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(787&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(2,948&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;498&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(6,047&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--FinanceCosts_zW8VkrdK68nl" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Finance costs&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;142&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;194&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(619&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2403"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(283&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--ProfitLossBeforeTax_zt5Wrkhh7v74" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Profit/(loss) before tax&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;38,191&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(21,360&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(3,542&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2409"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;13,289&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--TotalAssets_z15Z6WUbJuy3" style="vertical-align: bottom; background-color: #CCEDFF"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Total assets&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;144,622&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;48,138&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;47,642&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(128,122&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;112,280&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--TotalLiabilities_zlu9JZM1gERh" style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"&gt;Total liabilities&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(65,445&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(71,939&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(18,495&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;82,102&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(73,777&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





































&lt;table cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; width: 90%; margin-left: 0.5in"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20250401__20260331__ifrs-full--SegmentsAxis__custom--SecurityRelatedServiceMember_zAZZ6b3DAT67" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49E_20250401__20260331__ifrs-full--SegmentsAxis__custom--TradingoftimepiecesMember_zCqA1aSeK3e7" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_498_20250401__20260331__ifrs-full--SegmentsAxis__custom--CorporatesMember_zAyuugb8GHAd" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_496_20250401__20260331__ifrs-full--SegmentsAxis__custom--EliminationsMember_zK36ufcbzfwj" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_495_20250401__20260331__ifrs-full--SegmentsAxis__custom--TotalMember_z6t4vl5Ixpd7" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="18" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt"&gt;For the year ended March
        31, 2026&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Security related &lt;br/&gt; service and &lt;br/&gt;asset management
        &lt;br/&gt;income&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Trading of &lt;br/&gt;timepieces&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Corporate&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Elimination&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eifrs-full--Revenue_zni5MRuSY36e" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="width: 45%; font-size: 10pt"&gt;Revenue&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;14,678&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;47,381&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2434"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2435"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;62,059&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--CostOfRevenues_zdQMqyHcfIYk" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt"&gt;Cost of revenue&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,509&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(44,453&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2440"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2441"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(45,962&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eifrs-full--OtherIncome_zBYLYT021s87" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Other income&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,096&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2445"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2446"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,096&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2448"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--OtherGainsAndLosses_z6YLnsuMEN4j" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Other gains and losses&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2450"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2451"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,721&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2453"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,721&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_zkdR23ygwSP8" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Impairment loss on trade and other receivables, net &lt;br/&gt;of reversal&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(3,492&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(6,749&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(44&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2459"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(10,285&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--AdministrativeExpenses_z9Mhbd1gFZVc" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Administrative expenses&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,617&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,960&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(478&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;1,096&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(2,959&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--FinanceCosts_zi6usUOM5Wkk" style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Finance costs&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;155&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;268&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(630&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2471"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(207&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eifrs-full--ProfitLossBeforeTax_zx96pXQPwXEd" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Profit/(loss) before tax&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;9,311&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(5,513&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;8,569&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2477"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;12,367&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--TotalAssets_z2jminHeRje9" style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Total assets&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;44,017&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
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    <ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002497">&lt;p id="xdx_804_eifrs-full--DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_zjyIGaDxdg9i" style="margin: 0pt 0 0pt 15.3pt; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0pt; text-align: right"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;30.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_823_zUtot7eiHGll"&gt;RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;
        &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0; font-size: 10pt"&gt;&#160;&lt;/p&gt;





&lt;table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureFinancingActivitiesExplanatory_znGfLSlH32Bc" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B6_zwcIV2oQ4vxe" style="display: none"&gt;Schedule of reconciliation of financing
        activities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4BE_ifrs-full--AssetsAndLiabilitiesAxis_custom--DividendPayableMember_z0ZJuRs7yUMe" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4B9_ifrs-full--AssetsAndLiabilitiesAxis_custom--LeaseLiabilitieMember_zFm4QpLgK3i7" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4BB_ifrs-full--AssetsAndLiabilitiesAxis_custom--AmountduetoadirectorMember_zeOw7MDytdi2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4B5_ifrs-full--AssetsAndLiabilitiesAxis_custom--LoanFromFormerRelatedCompanyMember_zchDjB0rtrga" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4BB_ifrs-full--AssetsAndLiabilitiesAxis_custom--TotalMember_zn24J63YZx06" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;Dividend &lt;br/&gt; payables &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;Lease &lt;br/&gt; liabilities &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Amount due &lt;br/&gt; to a director
        &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;Loan from a &lt;br/&gt; former
        related &lt;br/&gt; company &lt;br/&gt; HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43B_c20230401__20240331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zlXtk2tfb8A8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 45%; font-size: 10pt"&gt;At April 1, 2023&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;6,096&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;1,827&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;2,671&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;350&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;10,944&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--FinancingCashFlows_zqRUHzs32nlf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Financing cash flows&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2507"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,052&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;497&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(200&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(755&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--FinanceCosts_zi73NyQ1owBk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Finance costs&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;348&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;68&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2515"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2516"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;416&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43B_c20240401__20250331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zkGY0BskxIp4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;At March 31, 2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;6,444&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;843&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,168&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;10,605&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--FinancingCashFlows_zosP1A3ZrSbi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Financing cash flows&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(6,444&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(861&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;239&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2528"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(7,066&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--FinanceCosts_zcpB3yj8Hz93" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Finance costs&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2531"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;18&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2533"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2534"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;18&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43E_c20250401__20260331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zduy9jBUjLTd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;At March 31, 2025&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2537"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2538"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,407&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,557&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--FinancingCashFlows_z8BTIThei221" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Financing cash flows&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2543"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2544"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(440&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2546"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(440&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--DisposalOfSubsidiary_zgAsHIggS87l" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Disposal of a subsidiary&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2549"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2550"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;237&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;87&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_438_c20250401__20260331_ecustom--LiabilitiesArissingFromFinancingActivities_iE_zrBOPHGzsvrg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;At March 31, 2026&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2555"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2556"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,204&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2558"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,204&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p id="xdx_8AF_zPiEXb9L3Sm4" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&#160;&lt;/p&gt;



</ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory>
    <CIK0002027815:DisclosureFinancingActivitiesExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002499">&lt;table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureFinancingActivitiesExplanatory_znGfLSlH32Bc" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&lt;span id="xdx_8B6_zwcIV2oQ4vxe" style="display: none"&gt;Schedule of reconciliation of financing
        activities&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4BE_ifrs-full--AssetsAndLiabilitiesAxis_custom--DividendPayableMember_z0ZJuRs7yUMe" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4B9_ifrs-full--AssetsAndLiabilitiesAxis_custom--LeaseLiabilitieMember_zFm4QpLgK3i7" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4BB_ifrs-full--AssetsAndLiabilitiesAxis_custom--AmountduetoadirectorMember_zeOw7MDytdi2" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4B5_ifrs-full--AssetsAndLiabilitiesAxis_custom--LoanFromFormerRelatedCompanyMember_zchDjB0rtrga" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_4BB_ifrs-full--AssetsAndLiabilitiesAxis_custom--TotalMember_zn24J63YZx06" style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: right; white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;Dividend &lt;br/&gt; payables &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;Lease &lt;br/&gt; liabilities &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Amount due &lt;br/&gt; to a director
        &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt"&gt;Loan from a &lt;br/&gt; former
        related &lt;br/&gt; company &lt;br/&gt; HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"&gt;Total &lt;br/&gt;HK$&#x2019;000&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="white-space: nowrap; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43B_c20230401__20240331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zlXtk2tfb8A8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 45%; font-size: 10pt"&gt;At April 1, 2023&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;6,096&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;1,827&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;2,671&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;350&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 8%; font-size: 10pt; text-align: right"&gt;10,944&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--FinancingCashFlows_zqRUHzs32nlf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Financing cash flows&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2507"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(1,052&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;497&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(200&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(755&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eifrs-full--FinanceCosts_zi73NyQ1owBk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Finance costs&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;348&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;68&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2515"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2516"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;416&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_43B_c20240401__20250331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zkGY0BskxIp4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt"&gt;At March 31, 2024&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;6,444&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;843&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,168&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;150&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;10,605&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--FinancingCashFlows_zosP1A3ZrSbi" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;Financing cash flows&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(6,444&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(861&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;239&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2528"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(7,066&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--FinanceCosts_zcpB3yj8Hz93" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"&gt;Finance costs&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2531"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;18&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2533"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2534"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;18&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2537"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2538"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
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    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
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    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;3,557&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2543"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2544"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(440&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2546"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;(440&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--DisposalOfSubsidiary_zgAsHIggS87l" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
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    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2549"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2550"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;237&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;(150&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;)&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;87&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2555"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2556"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,204&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2558"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"&gt;3,204&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    <ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory contextRef="From2025-04-01to2026-03-31" id="Fact002561">&lt;p id="xdx_80F_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_z3VCFv25ylmh" style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.5in"&gt;&lt;/td&gt;
    &lt;td style="width: 0.5in"&gt;31.&lt;/td&gt;
    &lt;td&gt;&lt;span id="xdx_829_zaLg5w8y5Wd9"&gt;SUBSEQUENT EVENTS&lt;/span&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"&gt;The Company has assessed all events from March 31, 2026, up through the date that
these consolidated financial statements are available to be issued, and there are no material subsequent events that require recognition
or disclosure in these consolidated financial statements.&lt;/p&gt;



</ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory>
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