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v3.26.1

INVENTORIES | 12 Months Ended
--- | ---
Mar. 31, 2026
Notes and other explanatory information [abstract] |
INVENTORIES |
| 15. | INVENTORIES
Schedule of inventories |  |  |  |  |  |  |  |
|  | As of March 31, |
|  | 2025 HK$’000 |  |  | 2026 HK$’000 |
Merchandise inventories - timepieces |  |  | 34,705 |  |  |  | 23,020 |
There were no inventory impairment losses for the years ended March 31, 2024, 2025 and 2026, respectively. HK$12,493,000, HK$31,887,000 and HK$44,453,000 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.

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