v3.25.4
Summary of Significant Accounting Policies (Tables)
6 Months Ended 12 Months Ended
Sep. 30, 2025
Mar. 31, 2025
Summary of Significant Accounting Policies [Abstract]    
Schedule of Property and Equipment   Depreciation are provided for on a straight-line basis over the estimated useful lives of the related assets as follows:
Office equipment  4 years
Leasehold improvements  4 years
Motor vehicles  5 years
Schedule of Disaggregated Information

The following table presents disaggregated information of revenues by major service lines for the six months ended September 30, 2025 and 2024, respectively:

 

   For the six months ended September 30 
   2024   2025   2025 
   HK$   HK$   US$ 
   (Unaudited)   (Unaudited)   (Unaudited) 
Online advertising   6,291,253    5,714,663    734,448 
Offline advertising and web banner   10,598,757    7,548,741    970,163 
Provisioning of strategic planning services   192,878    264,648    34,012 
Exhibition Income   
—
    3,767,862    484,245 
Other services   529,062    1,788,609    229,872 
    17,611,950    19,084,523    2,452,740 

Revenue disaggregated by timing of revenue recognition for the six months ended September 30, 2025 and 2024 is disclosed in the table below:

 

   For the six months ended September 30 
   2024   2025   2025 
   HK$   HK$   US$ 
   (Unaudited)   (Unaudited)   (Unaudited) 
Point in time   6,820,315    7,498,253    963,675 
Over time   10,791,635    11,586,270    1,489,065 
    17,611,950    19,084,523    2,452,740 

The following table presents disaggregated information of revenues by major service lines for the years ended March 31, 2025 and 2024, respectively:

 

   For the years ended March 31 
   2024   2025   2025 
   HK$   HK$   US$ 
Online advertising   14,609,390    10,728,665    1,379,024 
Offline advertising and web banner   22,595,715    17,966,617    2,309,363 
Provisioning of strategic planning services   661,731    369,124    47,446 
Other services   2,788,060    1,407,725    180,944 
    40,654,896    30,472,131    3,916,777 

 

Revenue disaggregated by timing of revenue recognition for the years ended March 31, 2025 and 2024 is disclosed in the table below:

 

   For the years ended March 31 
   2024   2025   2025 
   HK$   HK$   US$ 
Point in time   17,078,624    12,136,390    1,559,968 
Over time   23,576,272    18,335,741    2,356,809 
    40,654,896    30,472,131    3,916,777 
Schedule of Property and Equipment

Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is provided for on a straight-line basis over the estimated useful lives of the related assets as follows:

 

Office equipment   4 years
Leasehold improvements   4 years
Motor vehicles   5 years