v3.25.4
Unaudited Condensed Consolidated Statements of Cash Flows
 6 Months Ended 12 Months Ended
Sep. 30, 2025
HKD ($)
Sep. 30, 2025
USD ($)
Sep. 30, 2024
HKD ($)
Mar. 31, 2025
HKD ($)
Mar. 31, 2025
USD ($)
Mar. 31, 2024
HKD ($)
Net income (loss) $ (11,357,206) $ (1,459,628) $ 805,491 $ (26,836,426) $ (3,449,458) $ 1,899,660
Adjustments to reconcile net income to net cash provided by operating activities:            
Depreciation of property and equipment 92,253 11,857 35,009 75,851 9,751 70,017
Deferred income tax (3,367) (433) (2,339) (9,078) (1,167) (6,589)
Bad Debt Expenses 4,914 449,763 57,811 49,161
Impairment loss on trade receivables       178,751 22,976 151,287
Impairment loss on prepayment       10,593,902 1,361,702
Operating cash flows before movements in working capital (11,268,320) (1,448,204) 843,075 (15,547,237) (1,998,385) 2,163,536
Accounts receivable (5,120,011) (658,023) (1,908,433) 2,695,930 346,525 (842,122)
Deposits, prepayments and other receivables (6,559,042) (842,967) (778,558) (19,876,246) (2,554,820) (1,182,180)
Amounts due from (to) related parties 171,611 22,055 (931,150) (1,773,702) (227,985) 1,640,964
Amounts due from directors       (279,000)
Accounts payable 652,909 83,912 (388,287) (492,186) (63,264) 758,477
Accruals and other payables (201,048) (25,839) (71,230) 563,472 72,427 (637,583)
Contract liabilities 1,039,166 133,552 (26,995)
Income tax payable 485,578 62,406 824,142 (397,816) (51,134) 318,513
Net cash provided by (used in) operating activities (20,799,157) (2,673,108) (2,410,441) (34,827,785) (4,476,636) 1,913,610
Cash flows from financing activities:            
Advance from a director of the Company 7,670 985 1,409,400
Advance from (repayment to) a shareholder of the Company (164,582) (21,152) 1,409,400 181,159 (3,123,250)
Deferred Offering costs 389,015 49,996      
Deferred IPO costs       (17,649,069) (2,268,547)
Proceeds from initial public offering       71,462,841 9,185,573
Repayment of Bank borrowings (453,092) (58,231) (426,611) (869,127) (111,714)
New borrowings raised 3,120,000 400,982
Dividend paid       (3,000,000)
Net cash provided by financing activities 2,899,011 372,580 982,789 54,354,045 6,986,471 (6,123,250)
Cash flows from investing activities:            
Acquisition of property, plant and equipment (572,455) (73,572)      
Net cash used in investing activities (572,455) (73,572)      
Translation difference       (16,276) (2,092) 4,293
Net decrease in cash (18,472,601) (2,374,100) (1,427,652) 19,526,260 2,509,835 (4,209,640)
Cash, beginning of year 23,878,899 3,068,917 4,368,915 4,368,915 561,564 8,574,262
Cash, end of year 5,406,298 694,817 2,941,263 23,878,899 3,068,917 4,368,915
Supplemental information            
Cash paid for interest, net (95,435) (12,265) (152,235)      
Supplemental of Non-Cash Operating Activities            
Lease liabilities arising from obtaining right-of-use assets 791,043 101,665      
Cash paid for interest, net       276,675 35,563 293,943
Cash paid for income tax       660,628 84,915 387,326
Previously Reported [Member]            
Cash flows from investing activities:            
Cash, beginning of year $ 23,878,899 $ 3,069,307 $ 4,368,915 4,368,915    
Cash, end of year       $ 23,878,899 $ 3,069,307 $ 4,368,915