XML 55 R30.htm IDEA: XBRL DOCUMENT
v3.26.1

LEASE LIABILITIES | 12 Months Ended
--- | ---
Mar. 31, 2026
Notes and other explanatory information [abstract] |
LEASE LIABILITIES |
| 24. | LEASE LIABILITIES
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$169,000 and HK$1,122,000 recognized in profit or loss for the years ended March 31, 2024, 2025 and 2026, respectively.
Schedule of Lease liabilities |  |  |  |  |  |  |  |
|  |  | As of March 31, |
|  |  | 2025 HK$’000 |  |  |  | 2026 HK$’000 |
As of April 1 |  |  | 843 |  |  |  | - |
Interest expenses |  |  | 18 |  |  |  | - |
Lease payment |  |  | (861 | ) |  |  | - |
As of March 31 |  |  | - |  |  |  | - |
Lease Liabilities |  |  |  |  |  |  |  |
Current portion |  |  | - |  |  |  | - |
Maturity analysis |  |  |  |  |  |  |  |
Less than one year |  |  | - |  |  |  | - |
Total undiscounted lease liabilities |  |  | - |  |  |  | - |
Amount representing implicit interest |  |  | - |  |  |  | - |
Lease obligation |  |  | - |  |  |  | - |
The weighted average incremental borrowing rates applied to lease liabilities is nil% (2025 and 2024: 5%). Interest expenses for the years ended March 31, 2024, 2025 and 2026 amounted to HK$68,000, HK$18,000 and HK$0nil, respectively, which were included in finance costs.

X
- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfLeasesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration