Other
gain (loss) consisted of the following for the year ended March 31:
| | |
2025 | | |
2026 | | |
2026 | |
| | |
HK$ | | |
HK$ | | |
US$ | |
| Exchange gain and (loss), net | |
| 53,200 | | |
| (102,664 | ) | |
| (13,095 | ) |
| Loss on exhibitions held (a) | |
| — | | |
| (496,075 | ) | |
| (63,275 | ) |
| Gain on disposal of property and equipment | |
| — | | |
| 32,496 | | |
| 4,145 | |
| | |
| 53,200 | | |
| (566,243 | ) | |
| (72,225 | ) |
| (a) | During the year ended March 31, 2026, the Company completed five cooperative exhibitions. The loss on exhibitions held is presented on a net basis, consisting of gross exhibition costs of HK$21,542,500, offset by exhibition costs receivable of HK$13,536,447 and an accumulated impairment loss of HK$7,509,978 upon completion. |
|