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RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES | 12 Months Ended
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Mar. 31, 2026
RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES |
| 30. | RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES
Schedule of reconciliation of financing activities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Dividend payables HK$’000 |  |  | Lease liabilities HK$’000 |  |  | Amount due to a director HK$’000 |  |  | Loan from a former related company HK$’000 |  |  | Total HK$’000 |
At April 1, 2023 |  |  | 6,096 |  |  |  | 1,827 |  |  |  | 2,671 |  |  |  | 350 |  |  |  | 10,944 |
Financing cash flows |  |  | - |  |  |  | (1,052 | ) |  |  | 497 |  |  |  | (200 | ) |  |  | (755 | )
Finance costs |  |  | 348 |  |  |  | 68 |  |  |  | - |  |  |  | - |  |  |  | 416 |
At March 31, 2024 |  |  | 6,444 |  |  |  | 843 |  |  |  | 3,168 |  |  |  | 150 |  |  |  | 10,605 |
Financing cash flows |  |  | (6,444 | ) |  |  | (861 | ) |  |  | 239 |  |  |  | - |  |  |  | (7,066 | )
Finance costs |  |  | - |  |  |  | 18 |  |  |  | - |  |  |  | - |  |  |  | 18 |
At March 31, 2025 |  |  | - |  |  |  | - |  |  |  | 3,407 |  |  |  | 150 |  |  |  | 3,557 |
Financing cash flows |  |  | - |  |  |  | - |  |  |  | (440 | ) |  |  | - |  |  |  | (440 | )
Disposal of a subsidiary |  |  | - |  |  |  | - |  |  |  | 237 |  |  |  | (150 | ) |  |  | 87 |
At March 31, 2026 |  |  | - |  |  |  | - |  |  |  | 3,204 |  |  |  | - |  |  |  | 3,204 |

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- Definition The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 44D -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_44D&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 166 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_166&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 166 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_166&doctype=Standard -URIDate 2025-03-27 + Details
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