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Unaudited Interim Condensed Consolidated Statements of Cash Flows
 6 Months Ended 12 Months Ended
Sep. 30, 2024
HKD ($)
Sep. 30, 2024
USD ($)
Sep. 30, 2023
HKD ($)
Mar. 31, 2024
HKD ($)
Mar. 31, 2024
USD ($)
Mar. 31, 2023
HKD ($)
Mar. 31, 2022
HKD ($)
Cash flows from operating activities              
Net income $ 4,652,035 $ 598,771 $ 6,418,069 $ 9,936,794 $ 1,269,732 $ 6,292,870 $ 9,440,390
Adjustments to reconcile net income to net cash provided by operating activities              
Depreciation of property and equipment 2,928 4,868 622 13,924 20,433
Amortization of right-of-use asset 51,286 85,477 10,922 102,573 17,095
Gain (Loss) from unrealized foreign currency translation 406,530 52,325 17,918 (61,043) (7,799) 178,454 (452)
Changes in operating assets and liabilities              
Accounts receivable, net 978,597 125,957 (654,485) (7,755,205) (990,967) (907,711) (4,060,535)
Merchandise inventories, net 720,618 92,752 (681,683) (1,855,686) (237,121) 1,947,812
Prepayments 54,000 90,000 11,500 (5,000) (90,000)
Long-term deposits       18,000 2,300 (5,200) (17,200)
Accounts payable 372,876 47,994 (150,807) (5,441) (695) (119,019) 130,100
Accounts payable - related party (3,694,385) (475,511) 12,178,316 15,554,384 1,987,552 4,682,655 1,035,048
Accruals (97,717) (12,577) (203,832) 402,540 51,437 566,078
Contract liabilities (1,008,415) (129,795) (1,705,854) (697,439) (89,119) 1,705,854
Operating lease obligation (52,344) (87,972) (11,241) (100,849) (16,324)
Taxes receivables 290,920 37,445          
Taxes payables 1,139,449 119,002 15,206 (1,442,797) (177,423)
Net cash provided by operating activities 2,621,059 337,361 16,412,961 15,748,279 2,012,329 10,961,832 8,228,944
Cash flows from investing activities              
Purchase of property and equipment       (11,700)
Repayment of amount due from a director 145,166 18,684 210,702 846,860 108,212 1,444,872 2,215,728
Net cash provided by investing activities 145,166 18,684 210,702 846,860 108,212 1,444,872 2,204,028
Cash flows from financing activities              
Proceed from Initial Public Offering of shares 42,772,241 5,505,289        
Deferred initial public offering cost (257,702) (2,075,897) (265,260) (3,176,871)
Dividend payments       (1,558,000)
Net cash (used in)/from financing activities 42,772,241 5,505,289 (257,702) (2,075,897) (265,260) (3,176,871) (1,558,000)
Change in cash 45,538,466 5,861,334 16,365,961 14,519,242 1,855,281 9,229,833 8,874,972
Effect of foreign exchange on cash (377,030) (48,528) 35,039 3,844 491 (157,725)
Cash at the beginning of the period 35,885,666 4,618,906 21,362,580 21,362,580 2,729,728 12,290,472 3,415,500
Cash at the end of the period 81,047,102 10,431,712 37,763,580 35,885,666 4,618,906 21,362,580 12,290,472
Supplementary cash flow information              
Cash paid for income tax 2,697,998 344,752 2,619,407 2,144,284
Cash paid for interest expense
Previously Reported              
Cash flows from financing activities              
Cash at the beginning of the period $ 35,885,666 $ 4,585,500 $ 21,362,580 21,362,580   12,290,472  
Cash at the end of the period       $ 35,885,666 $ 4,585,500 $ 21,362,580 $ 12,290,472