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v3.26.1

REVENUE | 12 Months Ended
--- | ---
Mar. 31, 2026
Notes and other explanatory information [abstract] |
REVENUE |
| 4. | REVENUE
Breakdown of revenue
Schedule of breakdown of revenue |  |  |  |  |  |  |  |  |  |  |  |
|  | For the years ended March 31, |
|  | 2024 |  |  | 2025 |  |  | 2026 |
|  | HK$’000 |  |  | HK$’000 |  |  | HK$’000 |
Recognized at a point in time |  |  |  |  |  |  |  |  |  |  |  |
Security related service and asset management income – third parties1 |  |  | 54 |  |  |  | 257 |  |  |  | - |
Trading of timepieces - third parties |  |  | 13,288 |  |  |  | 32,873 |  |  |  | 47,381 |
Recognized over time |  |  |  |  |  |  |  |  |  |  |  |
Security related service and asset management income1 |  |  |  |  |  |  |  |  |  |  |  |
- Asset management fee – related parties (Note 17(b)) |  |  | 766 |  |  |  | 4,236 |  |  |  | 9,278 |
- Advisory and consultancy fee – third parties |  |  | 18,740 |  |  |  | 16,391 |  |  |  | 5,400 |
Total break down of revenue |  |  | 32,848 |  |  |  | 53,757 |  |  |  | 62,059 |
1 Security related service and asset management income comprises brokerage income, asset management fee, underwriting and placement commissions, as well as advisory and consultancy fee.

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- Definition The entire disclosure for revenue. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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