| Accounts Receivable |
3. Accounts Receivable
Accounts receivable consisted
of the following as of September 30, 2025 and March 31,2025:
| | |
March 31,
2025 | | |
September 30,
2025 | | |
September 30,
2025 | |
| | |
HK$ | | |
HK$ | | |
US$ | |
| | |
| | |
(Unaudited) | | |
(Unaudited) | |
| Accounts receivable | |
| 2,886,330 | | |
| 8,006,341 | | |
| 1,028,973 | |
| Provision of credit losses | |
| (330,037 | ) | |
| (330,037 | ) | |
| (42,416 | ) |
| Total Accounts receivable | |
| 2,556,293 | | |
| 7,676,304 | | |
| 986,557 | |
|
3. Accounts Receivable
Accounts receivable consisted
of the following as of March 31:
| | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
US$ | |
| Accounts receivable | |
| 6,081,185 | | |
| 2,886,330 | | |
| 370,998 | |
| Provision of credit losses | |
| (151,287 | ) | |
| (330,037 | ) | |
| (42,421 | ) |
| Bad debt expenses | |
| (49,161 | ) | |
| — | | |
| — | |
| Total Accounts receivable | |
| 5,880,737 | | |
| 2,556,293 | | |
| 328,577 | |
|