v3.26.1
Consolidated Balance Sheets
Mar. 31, 2026
HKD ($)
Mar. 31, 2026
USD ($)
Mar. 31, 2025
HKD ($)
Current assets      
Cash and cash equivalents $ 2,594,617 $ 330,946 $ 23,878,899
Accounts receivable 4,209,155 536,882 2,556,293
Deposits, prepayments and other receivables 16,033,973 2,045,150 5,771,582
Income tax recoverable 983,298 125,421 630,920
Total current assets 24,208,166 3,087,777 33,081,894
Non-current assets      
Property and equipment 122,529 15,629 192,545
Games development costs 10,192,000 1,300,000 8,190,000
Right-of-use assets 532,611 67,935 134,352
Total non-current assets 10,847,140 1,383,564 8,516,897
Total assets 35,055,306 4,471,341 41,598,791
Current liabilities      
Contract liabilities 29,125 3,715 0
Accounts payable 1,673,603 213,470 1,287,054
Amounts due to directors 525,280 67,000 0
Amounts due to shareholders 5,096,003 650,000 1,409,403
Operating lease liabilities 397,457 50,696 134,352
Accruals and other payables 5,367,819 684,671 877,685
Bank and other borrowings 9,327,709 1,189,759 913,024
Total current liabilities 22,450,916 2,863,638 4,675,593
Non-current liabilities      
Operating lease liabilities 135,154 17,239 0
Bank and other borrowings 6,267,000 799,362 7,217,849
Deferred tax liabilities 14,540 1,855 23,684
Total liabilities 28,867,610 3,682,094 11,917,126
Shareholders’ equity      
Ordinary shares, authorized to issue an unlimited number of ordinary shares of no par value, 5,100,000 issued and outstanding as of March 31, 2025 and 2026*, respectively 77,500 9,885 77,500
Additional Paid-in Capital 53,833,769 6,866,552 53,833,769
Accumulated other comprehensive loss (1,875) (239) (11,983)
Accumulated deficit (47,700,000) (6,086,951) (24,217,621)
Total shareholders’ equity 6,187,696 789,247 29,681,665
Total liabilities and shareholders’ equity 35,055,306 4,471,341 41,598,791
Related Party [Member]      
Current assets      
Amount due from a related party 387,123 49,378 244,200
Current liabilities      
Amounts due to related parties $ 33,920 $ 4,327 $ 54,075