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v3.26.1

FINANCE COSTS | 12 Months Ended
--- | ---
Mar. 31, 2026
Notes and other explanatory information [abstract] |
FINANCE COSTS |
| 8. | FINANCE COSTS
Schedule of finance cost |  |  |  |  |  |  |  |  |  |  |  |
|  | For the years ended March 31, |
|  | 2024 |  |  | 2025 |  |  | 2026 |
|  | HK$’000 |  |  | HK$’000 |  |  | HK$’000 |
Interest expense on lease liabilities |  |  | 68 |  |  |  | 18 |  |  |  | - |
Interest expense on dividend payable with a related party (Note 17(b)) |  |  | 348 |  |  |  | - |  |  |  | - |
Interest expense on trade payable with a third party |  |  | - |  |  |  | 7 |  |  |  | - |
Imputed interest on amount due to a director |  |  | 158 |  |  |  | 170 |  |  |  | 160 |
Imputed interest on amounts due to related parties, net |  |  | 65 |  |  |  | 88 |  |  |  | 47 |
finance cost |  |  | 639 |  |  |  | 283 |  |  |  | 207 |

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