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    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00",
    "unit": "iso4217:HKD"
   }
  },
  "ConsolidatedStatementOfCashFlows_NegatedLabel_00138": {
   "value": "655371.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:HKD"
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  "ConsolidatedStatementOfCashFlows_NegatedLabel_00358": {
   "value": "0.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBondsNotesAndDebentures",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00",
    "unit": "iso4217:HKD"
   }
  },
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   "value": "1523250.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBondsNotesAndDebentures",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:HKD"
   }
  },
  "ConsolidatedStatementOfCashFlows_Label_00360": {
   "value": "0.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromIssueOfBondsNotesAndDebentures",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00",
    "unit": "iso4217:HKD"
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  },
  "ConsolidatedStatementOfCashFlows_Label_00361": {
   "value": "4019333.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromIssueOfBondsNotesAndDebentures",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:HKD"
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   "value": "-413598.0",
   "decimals": 0,
   "dimensions": {
    "concept": "rcgh:CashGeneratedUsedInFinancingActivitiesContinuingOperations",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00",
    "unit": "iso4217:HKD"
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  "ConsolidatedStatementOfCashFlows_TotalLabel_00363": {
   "value": "1411131.0",
   "decimals": 0,
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    "concept": "rcgh:CashGeneratedUsedInFinancingActivitiesContinuingOperations",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:HKD"
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  "ConsolidatedStatementOfCashFlows_Label_00391": {
   "value": "0.0",
   "decimals": 0,
   "dimensions": {
    "concept": "rcgh:CashGeneratedUsedInFinancingActivitiesDiscontinuedOperations",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00",
    "unit": "iso4217:HKD"
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   "value": "-287100.0",
   "decimals": 0,
   "dimensions": {
    "concept": "rcgh:CashGeneratedUsedInFinancingActivitiesDiscontinuedOperations",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:HKD"
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   "value": "-413598.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00",
    "unit": "iso4217:HKD"
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  "ConsolidatedStatementOfCashFlows_TotalLabel_00393": {
   "value": "1411131.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:HKD"
   }
  },
  "ConsolidatedStatementOfCashFlows_TotalLabel_00141": {
   "value": "-9186643.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00",
    "unit": "iso4217:HKD"
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  },
  "ConsolidatedStatementOfCashFlows_TotalLabel_00140": {
   "value": "-7694636.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:HKD"
   }
  },
  "ConsolidatedStatementOfCashFlows_Label_00143": {
   "value": "253046.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00",
    "unit": "iso4217:HKD"
   }
  },
  "ConsolidatedStatementOfCashFlows_Label_00142": {
   "value": "151078.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:HKD"
   }
  },
  "ConsolidatedStatementOfCashFlows_PeriodStartLabel_00145": {
   "value": "11775409.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00",
    "unit": "iso4217:HKD"
   }
  },
  "ConsolidatedStatementOfCashFlows_PeriodStartLabel_00144": {
   "value": "19318967.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:HKD"
   }
  },
  "ConsolidatedStatementOfCashFlows_PeriodEndLabel_00146": {
   "value": "2841812.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2026-04-01T00:00:00",
    "unit": "iso4217:HKD"
   }
  },
  "ConsolidatedStatementOfCashFlows_PeriodEndLabel_00147": {
   "value": "11775409.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00",
    "unit": "iso4217:HKD"
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  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00157": {
   "value": "<span>1. </span><div class=\"t s5_58\" id=\"t7_58\" style=\"left:165px;bottom:1100px;letter-spacing:0.37px;word-spacing:-0.08px;display:inline;\">GENERAL INFORMATION </div><div class=\"t s6_58\" id=\"t8_58\" style=\"left:165px;bottom:1047px;letter-spacing:-0.08px;word-spacing:-0.18px;display:inline;\"><span>RC365 Holding Plc</span> (the \u201cCompany\u201d) was incorporated as a private limited company on 24 March </div><div class=\"t s6_58\" id=\"t9_58\" style=\"left:165px;bottom:1028px;letter-spacing:-0.09px;word-spacing:0.94px;display:inline;\">2021 in the <span>United Kingdom</span> (\u201cUK\u201d) under the Companies Act 2006. </div><div class=\"t s6_58\" id=\"ta_58\" style=\"left:636px;bottom:1028px;letter-spacing:-0.09px;word-spacing:0.92px;display:inline;\">The Company acted as a </div><div class=\"t s6_58\" id=\"tb_58\" style=\"left:165px;bottom:1008px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">holding company and converted to a <span>public limited company</span> on 22 September 2021. </div><div class=\"t s6_58\" id=\"tc_58\" style=\"left:721px;bottom:1008px;letter-spacing:-0.09px;word-spacing:-0.15px;display:inline;\">The address </div><div class=\"t s6_58\" id=\"td_58\" style=\"left:165px;bottom:988px;letter-spacing:-0.1px;word-spacing:-0.52px;display:inline;\">of the registered office is Cannon Place, 78 Cannon Street, <span>London</span>, United Kingdom, EC4N 6AF. </div><div class=\"t s6_58\" id=\"te_58\" style=\"left:165px;bottom:968px;letter-spacing:-0.09px;word-spacing:-0.91px;display:inline;\">The Company was listed on the Standard List of the London Stock Exchange (\u201cLSE\u201d) on 23 March </div><div class=\"t s6_58\" id=\"tf_58\" style=\"left:165px;bottom:948px;letter-spacing:-0.07px;display:inline;\">2022. </div><div class=\"t s6_58\" id=\"tg_58\" style=\"left:165px;bottom:907px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\"><span>The principal activity of the Company is to act as an investment holding company. The Company </span></div><div class=\"t s6_58\" id=\"th_58\" style=\"left:165px;bottom:887px;letter-spacing:-0.07px;word-spacing:3.25px;display:inline;\">together with its subsidiaries (the \u201cGroup\u201d) are mainly engaged in provision of IT software </div><div class=\"t s6_58\" id=\"ti_58\" style=\"left:165px;bottom:867px;letter-spacing:-0.08px;word-spacing:4.77px;display:inline;\">development and payment solutions, remittance and payment services, provision of media </div><div class=\"t s6_58\" id=\"tj_58\" style=\"left:165px;bottom:847px;letter-spacing:-0.07px;word-spacing:-0.19px;display:inline;\">production services and money lending services, the provision of business virtual account support </div><span>services.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00148": {
   "value": "RC365 Holding Plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00155": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00152": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00156": {
   "value": "public limited company",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00150": {
   "value": "Cannon Place, 78 Cannon Street, London, United Kingdom, EC4N 6AF.",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00149": {
   "value": "London",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00153": {
   "value": "The principal activity of the Company is to act as an investment holding company. The Company together with its subsidiaries (the \u201cGroup\u201d) are mainly engaged in provision of IT software development and payment solutions, remittance and payment services, provision of media production services and money lending services, the provision of business virtual account support services.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00158": {
   "value": "<span>2. </span><div class=\"t s5_58\" id=\"tm_58\" style=\"left:165px;bottom:786px;letter-spacing:0.35px;word-spacing:-0.08px;display:inline;\">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES </div><div class=\"t s4_58\" id=\"tn_58\" style=\"left:110px;bottom:746px;letter-spacing:0.05px;display:inline;\"><span>2.1 </span></div><div class=\"t s7_58\" id=\"to_58\" style=\"left:165px;bottom:746px;letter-spacing:0.12px;word-spacing:-0.02px;display:inline;\">Basis of preparation </div><div class=\"t s6_58\" id=\"tp_58\" style=\"left:165px;bottom:712px;letter-spacing:-0.07px;word-spacing:-0.37px;display:inline;\">These Group and parent company financial statements were prepared in accordance with the UK- </div><div class=\"t s6_58\" id=\"tq_58\" style=\"left:165px;bottom:691px;letter-spacing:-0.07px;word-spacing:-1.08px;display:inline;\">adopted International Accounting Standards and with the requirements of the Companies Act 2006 </div><div class=\"t s6_58\" id=\"tr_58\" style=\"left:165px;bottom:669px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">as applicable to companies reporting under those standards. </div><div class=\"t s6_58\" id=\"ts_58\" style=\"left:165px;bottom:626px;letter-spacing:-0.07px;word-spacing:-0.71px;display:inline;\">The financial statements of the Group and parent company have been prepared on an accrual basis </div><div class=\"t s6_58\" id=\"tt_58\" style=\"left:165px;bottom:605px;letter-spacing:-0.08px;word-spacing:-0.94px;display:inline;\">and under historical cost convention. The financial statements are presented in Hong Kong Dollars </div><div class=\"t s6_58\" id=\"tu_58\" style=\"left:165px;bottom:584px;letter-spacing:-0.07px;word-spacing:-0.37px;display:inline;\">(\u201cHK$\u201d), which is the Group\u2019s and Parent Company\u2019s functional and presentational currency, and </div><div class=\"t s6_58\" id=\"tv_58\" style=\"left:165px;bottom:562px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>rounded to the nearest dollar. </span></div><div></div><div class=\"t s3_59\" id=\"t6_59\" style=\"left:165px;bottom:1134px;letter-spacing:0.05px;display:inline;\"><span>2.2 </span></div><div class=\"t s5_59\" id=\"t7_59\" style=\"left:220px;bottom:1134px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">New Standards and Interpretations </div><div class=\"t s6_59\" id=\"t8_59\" style=\"left:220px;bottom:1113px;letter-spacing:-0.09px;word-spacing:1.08px;display:inline;\">In the current year, the Group has applied the following new and amendments to IFRS </div><div class=\"t s6_59\" id=\"t9_59\" style=\"left:220px;bottom:1093px;letter-spacing:-0.09px;word-spacing:0.75px;display:inline;\">Accounting Standards for the first time, which are mandatorily effective for the Group\u2019s </div><div class=\"t s6_59\" id=\"ta_59\" style=\"left:220px;bottom:1072px;letter-spacing:-0.07px;word-spacing:0.11px;display:inline;\">annual period beginning on 1 April 2025 for the preparation of the consolidated financial </div><div class=\"t s6_59\" id=\"tb_59\" style=\"left:220px;bottom:1052px;letter-spacing:-0.06px;display:inline;\">statements: </div><div class=\"t s6_59\" id=\"tc_59\" style=\"left:220px;bottom:1019px;letter-spacing:-0.05px;display:inline;\">IAS 21 </div><div class=\"t s6_59\" id=\"td_59\" style=\"left:437px;bottom:1019px;letter-spacing:-0.08px;word-spacing:0.04px;display:inline;\">Amendments \u2013 Lack of exchangeability </div><div class=\"t s6_59\" id=\"te_59\" style=\"left:218px;bottom:968px;letter-spacing:-0.09px;word-spacing:0.01px;display:inline;\">The application of the amendments to IFRS Accounting Standards in the current year has </div><div class=\"t s6_59\" id=\"tf_59\" style=\"left:218px;bottom:947px;letter-spacing:-0.08px;word-spacing:-0.55px;display:inline;\">had no material impact on the Group\u2019s financial positions and performance for the current </div><div class=\"t s6_59\" id=\"tg_59\" style=\"left:218px;bottom:927px;letter-spacing:-0.08px;word-spacing:-0.75px;display:inline;\">and prior years and/or on the disclosures set out in these consolidated financial statements. </div><div class=\"t s6_59\" id=\"th_59\" style=\"left:218px;bottom:894px;letter-spacing:-0.09px;word-spacing:-0.75px;display:inline;\">The Group has not early applied the following amendments to IFRS Accounting Standards </div><div class=\"t s6_59\" id=\"ti_59\" style=\"left:218px;bottom:874px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">that have been issued but are not yet effective: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tj_59\" style=\"left:227px;bottom:842px;letter-spacing:0.03px;display:inline;\">Standard </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tk_59\" style=\"left:324px;bottom:842px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Impact on initial application </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tl_59\" style=\"left:660px;bottom:842px;letter-spacing:0.02px;word-spacing:-0.15px;display:inline;\">Effective date </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tm_59\" style=\"left:227px;bottom:823px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">IFRS 1, </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tr_59\" style=\"left:324px;bottom:823px;letter-spacing:0.01px;word-spacing:5.47px;display:inline;\">Amendments \u2013 Annual Improvements to IFRS </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tu_59\" style=\"left:660px;bottom:823px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">1 January 2026 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tn_59\" style=\"left:227px;bottom:805px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">IFRS 7, </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"ts_59\" style=\"left:324px;bottom:805px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">Accounting Standards \u2013 </div><div class=\"t s7_59\" id=\"tt_59\" style=\"left:481px;bottom:805px;letter-spacing:0.04px;word-spacing:0.02px;display:inline;\">Volume 11 </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"to_59\" style=\"left:227px;bottom:787px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">IFRS 9, </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tp_59\" style=\"left:227px;bottom:769px;letter-spacing:0.04px;word-spacing:-0.07px;display:inline;\">IFRS 10 &amp; </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tq_59\" style=\"left:227px;bottom:751px;letter-spacing:0.06px;word-spacing:-0.01px;display:inline;\">IAS 7 </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tv_59\" style=\"left:227px;bottom:733px;letter-spacing:0.05px;word-spacing:-0.08px;display:inline;\">IFRS 9 &amp; </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tx_59\" style=\"left:324px;bottom:733px;letter-spacing:0.01px;word-spacing:1.3px;display:inline;\">Amendments \u2013 Classification and Measurement of </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tz_59\" style=\"left:660px;bottom:733px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">1 January 2026 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tw_59\" style=\"left:227px;bottom:715px;letter-spacing:0.06px;word-spacing:-0.01px;display:inline;\">IFRS 7 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"ty_59\" style=\"left:324px;bottom:715px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Financial Instruments </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t10_59\" style=\"left:227px;bottom:697px;letter-spacing:0.06px;display:inline;\">IFRS </div> <div class=\"t s7_59\" id=\"t11_59\" style=\"left:275px;bottom:697px;display:inline;\">9 </div> <div class=\"t s7_59\" id=\"t12_59\" style=\"left:298px;bottom:697px;display:inline;\">&amp; </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t14_59\" style=\"left:324px;bottom:697px;letter-spacing:0.03px;word-spacing:8.99px;display:inline;\">Amendments \u2013 Contract Referencing Nature- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t16_59\" style=\"left:660px;bottom:697px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">1 January 2026 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t13_59\" style=\"left:227px;bottom:679px;letter-spacing:0.06px;word-spacing:-0.01px;display:inline;\">IFRS 7 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t15_59\" style=\"left:324px;bottom:679px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">dependent Electricity </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t17_59\" style=\"left:227px;bottom:661px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">IFRS 18 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t18_59\" style=\"left:324px;bottom:661px;letter-spacing:0.01px;word-spacing:-0.21px;display:inline;\">Presentation and Disclosure in Financial Statements </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t19_59\" style=\"left:660px;bottom:661px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">1 January 2027 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1a_59\" style=\"left:227px;bottom:643px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">IFRS 19 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1b_59\" style=\"left:324px;bottom:643px;letter-spacing:0.02px;display:inline;\">Subsidiaries </div><div class=\"t s7_59\" id=\"t1c_59\" style=\"left:420px;bottom:643px;letter-spacing:0.03px;display:inline;\">without </div><div class=\"t s7_59\" id=\"t1d_59\" style=\"left:490px;bottom:643px;letter-spacing:-0.02px;display:inline;\">Public </div><div class=\"t s7_59\" id=\"t1e_59\" style=\"left:551px;bottom:643px;letter-spacing:0.02px;display:inline;\">Accountability: </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1g_59\" style=\"left:660px;bottom:643px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">1 January 2027 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1f_59\" style=\"left:324px;bottom:625px;letter-spacing:0.03px;display:inline;\">Disclosures </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1h_59\" style=\"left:227px;bottom:607px;letter-spacing:0.04px;word-spacing:0.02px;display:inline;\">IFRS10 &amp; </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1j_59\" style=\"left:324px;bottom:607px;letter-spacing:0.02px;word-spacing:5.85px;display:inline;\">Amendments \u2013 Sales or contribution of assets </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1l_59\" style=\"left:660px;bottom:607px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">To be determined </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1i_59\" style=\"left:227px;bottom:589px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">IAS 28 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1k_59\" style=\"left:324px;bottom:589px;letter-spacing:0.01px;word-spacing:-0.03px;display:inline;\">between an investor and its associate/joint venture </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s3_59\" id=\"t1m_59\" style=\"left:147px;bottom:539px;letter-spacing:0.05px;display:inline;\"><span>2.3 </span></div><div class=\"t s5_59\" id=\"t1n_59\" style=\"left:220px;bottom:539px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">Going Concern </div><div class=\"t s6_59\" id=\"t1o_59\" style=\"left:220px;bottom:506px;letter-spacing:-0.08px;word-spacing:-0.53px;display:inline;\">The financial statements have been prepared on a going concern basis, as the Directors are </div><div class=\"t s6_59\" id=\"t1p_59\" style=\"left:218px;bottom:487px;letter-spacing:-0.06px;display:inline;\">confident in the Group and Parent Company\u2019s ability to continue in operational existence </div><div class=\"t s6_59\" id=\"t1q_59\" style=\"left:218px;bottom:468px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">for the foreseeable future. </div><div class=\"t s6_59\" id=\"t1r_59\" style=\"left:220px;bottom:430px;letter-spacing:-0.09px;word-spacing:4.42px;display:inline;\">The Group and Parent Company have experienced losses and cash outflows from </div><div class=\"t s6_59\" id=\"t1s_59\" style=\"left:218px;bottom:411px;letter-spacing:-0.07px;word-spacing:4.77px;display:inline;\">operating activities; however, proactive measures have been taken to address these </div><div class=\"t s6_59\" id=\"t1t_59\" style=\"left:218px;bottom:392px;letter-spacing:-0.07px;word-spacing:0.74px;display:inline;\">challenges. The Company obtained two public fundings through the share allotments on </div><div class=\"t s6_59\" id=\"t1u_59\" style=\"left:218px;bottom:374px;letter-spacing:-0.07px;word-spacing:0.19px;display:inline;\">June and July 2026 for the amount of GBP1,250,000 (net proceeds to date after expenses </div><div class=\"t s6_59\" id=\"t1v_59\" style=\"left:218px;bottom:355px;letter-spacing:-0.08px;word-spacing:1.28px;display:inline;\">of HK$11.74 million). In addition, the principal shareholder provided a commitment to </div><div class=\"t s6_59\" id=\"t1w_59\" style=\"left:218px;bottom:336px;letter-spacing:-0.06px;word-spacing:0.35px;display:inline;\">make available up to USD4 million of financial support to the Group. The Company has </div><div class=\"t s6_59\" id=\"t1x_59\" style=\"left:218px;bottom:317px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">prepared a cash forecast till the period ended 31 July 2027 and showed that the Company </div><div class=\"t s6_59\" id=\"t1y_59\" style=\"left:218px;bottom:298px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">has sufficient cash resources till July 2027. </div><div class=\"t s6_59\" id=\"t1z_59\" style=\"left:218px;bottom:260px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">The Directors are confident that the potential equity investments through the allotment of </div><div class=\"t s6_59\" id=\"t20_59\" style=\"left:218px;bottom:241px;letter-spacing:-0.06px;word-spacing:0.18px;display:inline;\">shares to public and the provision of guarantee from the principal shares, the continue of </div><div class=\"t s6_59\" id=\"t21_59\" style=\"left:218px;bottom:222px;letter-spacing:-0.09px;word-spacing:2.02px;display:inline;\">the commercialization of RC3.0 with the market expansion strategy during the coming </div><div class=\"t s6_59\" id=\"t22_59\" style=\"left:218px;bottom:203px;letter-spacing:-0.04px;display:inline;\">quarters. </div><div></div><div class=\"t s6_60\" id=\"t8_60\" style=\"left:218px;bottom:1034px;letter-spacing:-0.07px;word-spacing:-0.36px;display:inline;\">The continued cost management and the revenue growth from our co-branded and RC3.0 </div><div class=\"t s6_60\" id=\"t9_60\" style=\"left:218px;bottom:1015px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">launching work, the Directors believe that there are no material uncertainties </div><div class=\"t s6_60\" id=\"ta_60\" style=\"left:220px;bottom:997px;letter-spacing:-0.08px;word-spacing:0.15px;display:inline;\">that cast significant doubt over the ability of the Group and Parent Company to continue </div><div class=\"t s6_60\" id=\"tb_60\" style=\"left:218px;bottom:978px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">as a going concern. </div><div class=\"t s6_60\" id=\"tc_60\" style=\"left:218px;bottom:921px;letter-spacing:-0.07px;word-spacing:2.03px;display:inline;\">Accordingly, the Directors have a reasonable expectation that the Group has adequate </div><div class=\"t s6_60\" id=\"td_60\" style=\"left:218px;bottom:901px;letter-spacing:-0.07px;word-spacing:-0.89px;display:inline;\">resources to continue operation for the foreseeable future for the reason they have adopted </div><div class=\"t s6_60\" id=\"te_60\" style=\"left:218px;bottom:880px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\"><span>a going concern basis in the preparation of the consolidated financial statements.</span> </div><div class=\"t s6_60\" id=\"tf_60\" style=\"left:165px;bottom:815px;letter-spacing:-0.07px;display:inline;\"><span>2.4 </span></div><div class=\"t s5_60\" id=\"tg_60\" style=\"left:220px;bottom:815px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Basis of consolidation </div><div class=\"t s6_60\" id=\"th_60\" style=\"left:220px;bottom:780px;letter-spacing:-0.02px;display:inline;\"><span>i) </span></div><div class=\"t s5_60\" id=\"ti_60\" style=\"left:233px;bottom:780px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">Business combination not under common control </div><div class=\"t s6_60\" id=\"tj_60\" style=\"left:220px;bottom:738px;letter-spacing:-0.07px;word-spacing:2.52px;display:inline;\"><span>The Group applies the acquisition method to account for business combinations not </span></div><div class=\"t s6_60\" id=\"tk_60\" style=\"left:220px;bottom:718px;letter-spacing:-0.08px;word-spacing:0.55px;display:inline;\">under common control. The consideration transferred for the acquisition of a subsidiary </div><div class=\"t s6_60\" id=\"tl_60\" style=\"left:220px;bottom:697px;letter-spacing:-0.07px;word-spacing:0.87px;display:inline;\">is the fair value of the assets transferred, the liabilities incurred to the former owners of </div><div class=\"t s6_60\" id=\"tm_60\" style=\"left:220px;bottom:676px;letter-spacing:-0.07px;word-spacing:-0.72px;display:inline;\"><span>the acquiree and the equity interest issued by the Group, as appropriate.</span> The consideration </div><div class=\"t s6_60\" id=\"tn_60\" style=\"left:220px;bottom:656px;letter-spacing:-0.08px;word-spacing:0.19px;display:inline;\">transferred also includes the fair value of any asset or liability resulting from a contingent </div><div class=\"t s6_60\" id=\"to_60\" style=\"left:220px;bottom:635px;letter-spacing:-0.07px;word-spacing:4.04px;display:inline;\">consideration arrangement. Identifiable assets acquired and liabilities and contingent </div><div class=\"t s6_60\" id=\"tp_60\" style=\"left:220px;bottom:614px;letter-spacing:-0.1px;word-spacing:2.59px;display:inline;\">liabilities assumed in a business combination not under common control is measured </div><div class=\"t s6_60\" id=\"tq_60\" style=\"left:220px;bottom:594px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">initially at their fair values at the acquisition date. Acquisition-related costs are expensed </div><div class=\"t s6_60\" id=\"tr_60\" style=\"left:220px;bottom:573px;letter-spacing:-0.05px;word-spacing:0.01px;display:inline;\">as incurred. </div><div class=\"t s7_60\" id=\"ts_60\" style=\"left:220px;bottom:531px;letter-spacing:-0.06px;word-spacing:-0.07px;display:inline;\">Allocation of total comprehensive income </div><div class=\"t s6_60\" id=\"tt_60\" style=\"left:220px;bottom:489px;letter-spacing:-0.09px;word-spacing:0.73px;display:inline;\">Profit or loss and each component of other comprehensive income are attributed to the </div><div class=\"t s6_60\" id=\"tu_60\" style=\"left:220px;bottom:468px;letter-spacing:-0.07px;word-spacing:4.75px;display:inline;\">owners of the Company and to the non-controlling interests (if applicable). Total </div><div class=\"t s6_60\" id=\"tv_60\" style=\"left:220px;bottom:447px;letter-spacing:-0.07px;word-spacing:4.53px;display:inline;\">comprehensive income is attributed to the owners of the Company and the non- </div><div class=\"t s6_60\" id=\"tw_60\" style=\"left:220px;bottom:427px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">controlling interest (if applicable) even if this results in the non-controlling interest having </div><div class=\"t s6_60\" id=\"tx_60\" style=\"left:220px;bottom:406px;letter-spacing:-0.07px;word-spacing:0.36px;display:inline;\">a deficit balance. <span>The results of subsidiaries are consolidated from the date on which the </span></div><div class=\"t s6_60\" id=\"ty_60\" style=\"left:220px;bottom:385px;letter-spacing:-0.08px;word-spacing:1.24px;display:inline;\">Group obtains control and continue to be consolidated until the date that such control </div><div class=\"t s6_60\" id=\"tz_60\" style=\"left:220px;bottom:365px;letter-spacing:-0.07px;display:inline;\"><span>ceases.</span> </div><div></div><div class=\"t s6_61\" id=\"t8_61\" style=\"left:220px;bottom:1103px;letter-spacing:-0.09px;word-spacing:1.08px;display:inline;\"><span>In the consolidated financial statements, the results of subsidiaries acquired or disposed </span></div><div class=\"t s6_61\" id=\"t9_61\" style=\"left:220px;bottom:1082px;letter-spacing:-0.08px;word-spacing:-0.17px;display:inline;\">of during the period are included in the consolidated statement of profit or loss and other </div><div class=\"t s6_61\" id=\"ta_61\" style=\"left:220px;bottom:1061px;letter-spacing:-0.08px;word-spacing:0.16px;display:inline;\">comprehensive income from the effective date of acquisition and up to the effective date </div><div class=\"t s6_61\" id=\"tb_61\" style=\"left:220px;bottom:1039px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">of disposal, as appropriate. </div><div class=\"t s6_61\" id=\"tc_61\" style=\"left:220px;bottom:996px;letter-spacing:-0.08px;word-spacing:5.06px;display:inline;\">Intra-Group transactions, balances and unrealised gains and losses on transactions </div><div class=\"t s6_61\" id=\"td_61\" style=\"left:220px;bottom:975px;letter-spacing:-0.1px;word-spacing:6.26px;display:inline;\">between Group companies are eliminated in preparing the consolidated financial </div><div class=\"t s6_61\" id=\"te_61\" style=\"left:220px;bottom:954px;letter-spacing:-0.08px;word-spacing:4.88px;display:inline;\">statements. Profits and losses resulting from the inter-Group transactions that are </div><div class=\"t s6_61\" id=\"tf_61\" style=\"left:220px;bottom:932px;letter-spacing:-0.08px;word-spacing:0.56px;display:inline;\">recognised in assets are also eliminated. Amounts reported in the financial statements of </div><div class=\"t s6_61\" id=\"tg_61\" style=\"left:220px;bottom:911px;letter-spacing:-0.08px;word-spacing:-0.7px;display:inline;\">subsidiaries have been adjusted where necessary to ensure consistency with the accounting </div><div class=\"t s6_61\" id=\"th_61\" style=\"left:220px;bottom:889px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">policies adopted by the Group. </div><div class=\"t s6_61\" id=\"ti_61\" style=\"left:220px;bottom:846px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">When the Group loses control of a subsidiary, the profit or loss on disposal is calculated </div><div class=\"t s6_61\" id=\"tj_61\" style=\"left:220px;bottom:825px;letter-spacing:-0.08px;word-spacing:0.48px;display:inline;\">as the difference between (i) the aggregate of the fair value of the consideration received </div><div class=\"t s6_61\" id=\"tk_61\" style=\"left:220px;bottom:803px;letter-spacing:-0.06px;word-spacing:1.63px;display:inline;\">and the fair value of any retained interest and (ii) the previous carrying amount of the </div><div class=\"t s6_61\" id=\"tl_61\" style=\"left:220px;bottom:782px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\"><span>assets (including goodwill), and liabilities of the subsidiary.</span> </div><div class=\"t s6_61\" id=\"tm_61\" style=\"left:165px;bottom:741px;letter-spacing:-0.07px;display:inline;\"><span>2.5 </span></div><div class=\"t s5_61\" id=\"tn_61\" style=\"left:220px;bottom:741px;letter-spacing:-0.08px;word-spacing:-0.09px;display:inline;\">Foreign currency translation </div><div class=\"t s6_61\" id=\"to_61\" style=\"left:220px;bottom:710px;letter-spacing:-0.08px;word-spacing:4.57px;display:inline;\"><span>In the individual financial statements of the consolidated entities, foreign currency </span></div><div class=\"t s6_61\" id=\"tp_61\" style=\"left:220px;bottom:689px;letter-spacing:-0.07px;word-spacing:0.9px;display:inline;\">transactions are translated into the functional currency of the individual entity using the </div><div class=\"t s6_61\" id=\"tq_61\" style=\"left:220px;bottom:669px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">exchange rates prevailing at the dates of the transactions. </div><div class=\"t s6_61\" id=\"tr_61\" style=\"left:595px;bottom:669px;letter-spacing:-0.06px;word-spacing:-0.31px;display:inline;\">At the reporting date, monetary </div><div class=\"t s6_61\" id=\"ts_61\" style=\"left:220px;bottom:648px;letter-spacing:-0.08px;word-spacing:4.04px;display:inline;\">assets and liabilities denominated in foreign currencies are translated at the foreign </div><div class=\"t s6_61\" id=\"tt_61\" style=\"left:220px;bottom:628px;letter-spacing:-0.07px;word-spacing:1.09px;display:inline;\">exchange rates ruling at that date. Foreign exchange gains and losses resulting from the </div><div class=\"t s6_61\" id=\"tu_61\" style=\"left:220px;bottom:608px;letter-spacing:-0.08px;word-spacing:2.15px;display:inline;\">settlement of such transactions and from the reporting date retranslation of monetary </div><div class=\"t s6_61\" id=\"tv_61\" style=\"left:220px;bottom:587px;letter-spacing:-0.07px;display:inline;\"><span>assets and liabilities are recognised in profit or loss.</span> </div><div class=\"t s6_61\" id=\"tw_61\" style=\"left:220px;bottom:545px;letter-spacing:-0.07px;word-spacing:0.92px;display:inline;\">Non-monetary items carried at fair value that are denominated in foreign currencies are </div><div class=\"t s6_61\" id=\"tx_61\" style=\"left:220px;bottom:525px;letter-spacing:-0.08px;word-spacing:0.14px;display:inline;\">retranslated at the rates prevailing on the date when the fair value was determined. </div><div class=\"t s6_61\" id=\"ty_61\" style=\"left:764px;bottom:525px;letter-spacing:0.03px;display:inline;\">Non- </div><div class=\"t s6_61\" id=\"tz_61\" style=\"left:220px;bottom:504px;letter-spacing:-0.06px;word-spacing:0.01px;display:inline;\">monetary items that are measured in terms of historical cost in a foreign currency are not </div><div class=\"t s6_61\" id=\"t10_61\" style=\"left:220px;bottom:484px;letter-spacing:-0.06px;display:inline;\">retranslated. </div><div class=\"t s6_61\" id=\"t11_61\" style=\"left:220px;bottom:442px;letter-spacing:-0.07px;word-spacing:2.9px;display:inline;\">In the consolidated financial statements, all individual financial statements of foreign </div><div class=\"t s6_61\" id=\"t12_61\" style=\"left:220px;bottom:421px;letter-spacing:-0.08px;word-spacing:2.38px;display:inline;\">operations, originally presented in a currency different from the Group\u2019s presentation </div><div class=\"t s6_61\" id=\"t13_61\" style=\"left:220px;bottom:401px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">currency, have been converted into Hong Kong dollars. </div><div class=\"t s6_61\" id=\"t14_61\" style=\"left:597px;bottom:401px;letter-spacing:-0.05px;word-spacing:0.54px;display:inline;\">Assets and liabilities have been </div><div class=\"t s6_61\" id=\"t15_61\" style=\"left:220px;bottom:381px;letter-spacing:-0.08px;word-spacing:0.34px;display:inline;\">translated into Hong Kong dollars at the closing rates at the reporting date. </div><div class=\"t s6_61\" id=\"t16_61\" style=\"left:721px;bottom:381px;letter-spacing:-0.09px;word-spacing:0.39px;display:inline;\">Income and </div><div class=\"t s6_61\" id=\"t17_61\" style=\"left:220px;bottom:360px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">expenses have been converted into the Hong Kong dollars at the exchange rates ruling at </div><div class=\"t s6_61\" id=\"t18_61\" style=\"left:220px;bottom:340px;letter-spacing:-0.07px;word-spacing:0.68px;display:inline;\">the transaction dates, or at the average rates over the reporting period provided that the </div><div class=\"t s6_61\" id=\"t19_61\" style=\"left:220px;bottom:319px;letter-spacing:-0.08px;display:inline;\">exchange rates do not fluctuate significantly. </div><div class=\"t s6_61\" id=\"t1a_61\" style=\"left:516px;bottom:319px;letter-spacing:-0.08px;word-spacing:-0.09px;display:inline;\">Any differences arising from this procedure </div><div class=\"t s6_61\" id=\"t1b_61\" style=\"left:220px;bottom:299px;letter-spacing:-0.07px;word-spacing:0.55px;display:inline;\">have been recognised in other comprehensive income and accumulated separately in the </div><div class=\"t s6_61\" id=\"t1c_61\" style=\"left:220px;bottom:278px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">translation reserve in equity. </div><div class=\"t s6_61\" id=\"t1d_61\" style=\"left:220px;bottom:236px;letter-spacing:-0.07px;word-spacing:0.56px;display:inline;\"><span>On the disposal of a foreign operation (i.e., a disposal of the Group\u2019s entire interest in a </span></div><div class=\"t s6_61\" id=\"t1e_61\" style=\"left:220px;bottom:216px;letter-spacing:-0.07px;word-spacing:0.16px;display:inline;\">foreign operation, or a disposal involving loss of control over a subsidiary that includes a </div><div class=\"t s6_61\" id=\"t1f_61\" style=\"left:220px;bottom:196px;letter-spacing:-0.08px;word-spacing:3.86px;display:inline;\">foreign operation, loss of joint control over a joint venture that includes a foreign </div><div class=\"t s6_61\" id=\"t1g_61\" style=\"left:220px;bottom:175px;letter-spacing:-0.08px;word-spacing:4.23px;display:inline;\">operation, or loss of significant influence over an associate that includes a foreign </div><div class=\"t s6_61\" id=\"t1h_61\" style=\"left:220px;bottom:155px;letter-spacing:-0.08px;word-spacing:3.65px;display:inline;\">operation), all of the accumulated exchange differences in respect of that operation </div><div class=\"t s6_61\" id=\"t1i_61\" style=\"left:220px;bottom:134px;letter-spacing:-0.06px;word-spacing:0.36px;display:inline;\">attributable to the Group are reclassified to profit or loss. Any exchange differences that </div><div class=\"t s6_61\" id=\"t1j_61\" style=\"left:220px;bottom:114px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">have previously been attributed to non-controlling interests are derecognised, but they are </div><div class=\"t s6_61\" id=\"t1k_61\" style=\"left:220px;bottom:94px;letter-spacing:-0.05px;word-spacing:-0.07px;display:inline;\"><span>not reclassified to profit or loss.</span> </div><div></div><div class=\"t s3_62\" id=\"t6_62\" style=\"left:147px;bottom:1094px;letter-spacing:0.05px;display:inline;\"><span>2.6 </span></div><div class=\"t s5_62\" id=\"t7_62\" style=\"left:220px;bottom:1093px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Contingent consideration </div><div class=\"t s6_62\" id=\"t8_62\" style=\"left:220px;bottom:1072px;letter-spacing:-0.08px;word-spacing:1.83px;display:inline;\">Contingent consideration to be transferred by the Group as the acquirer in a business </div><div class=\"t s6_62\" id=\"t9_62\" style=\"left:220px;bottom:1050px;letter-spacing:-0.07px;word-spacing:4.4px;display:inline;\">combination is recognised at acquisition-date fair value. Subsequent adjustments to </div><div class=\"t s6_62\" id=\"ta_62\" style=\"left:220px;bottom:1029px;letter-spacing:-0.09px;word-spacing:0.42px;display:inline;\">consideration are recognised against goodwill only to the extent that they arise from new </div><div class=\"t s6_62\" id=\"tb_62\" style=\"left:220px;bottom:1007px;letter-spacing:-0.07px;word-spacing:-0.53px;display:inline;\">information obtained within the measurement period (a maximum of 12 months from the </div><div class=\"t s6_62\" id=\"tc_62\" style=\"left:220px;bottom:986px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">acquisition date) about the fair value at the acquisition date. The subsequent accounting </div><div class=\"t s6_62\" id=\"td_62\" style=\"left:220px;bottom:965px;letter-spacing:-0.08px;word-spacing:3.5px;display:inline;\">for changes in the fair value of the contingent consideration that do not qualify as </div><div class=\"t s6_62\" id=\"te_62\" style=\"left:220px;bottom:943px;letter-spacing:-0.1px;word-spacing:5.35px;display:inline;\">measurement period adjustments depends on how the contingent consideration is </div><div class=\"t s6_62\" id=\"tf_62\" style=\"left:220px;bottom:922px;letter-spacing:-0.08px;word-spacing:4.19px;display:inline;\">classified. Contingent consideration that is classified as equity is not remeasured at </div><div class=\"t s6_62\" id=\"tg_62\" style=\"left:220px;bottom:901px;letter-spacing:-0.07px;word-spacing:0.69px;display:inline;\">subsequent reporting dates and its subsequent settlement is accounted for within equity. </div><div class=\"t s6_62\" id=\"th_62\" style=\"left:220px;bottom:879px;letter-spacing:-0.09px;word-spacing:3.67px;display:inline;\">Contingent consideration that is classified as an asset or a liability is remeasured at </div><div class=\"t s6_62\" id=\"ti_62\" style=\"left:220px;bottom:858px;letter-spacing:-0.08px;word-spacing:-0.04px;display:inline;\">subsequent reporting dates with the corresponding gain or loss being recognised in profit </div><div class=\"t s6_62\" id=\"tj_62\" style=\"left:220px;bottom:836px;letter-spacing:-0.04px;display:inline;\"><span>or loss.</span> </div><div class=\"t s6_62\" id=\"tk_62\" style=\"left:147px;bottom:793px;display:inline;\"><span>2</span></div><div class=\"t s5_62\" id=\"tl_62\" style=\"left:155px;bottom:793px;letter-spacing:-0.02px;display:inline;\">.7 </div><div class=\"t s5_62\" id=\"tm_62\" style=\"left:220px;bottom:793px;letter-spacing:-0.08px;display:inline;\">Goodwill </div><div class=\"t s6_62\" id=\"tn_62\" style=\"left:220px;bottom:772px;letter-spacing:-0.08px;word-spacing:3.49px;display:inline;\"><span>Goodwill arising on an acquisition of a subsidiary is measured at the excess of the </span></div><div class=\"t s6_62\" id=\"to_62\" style=\"left:220px;bottom:751px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">consideration transferred, the amount of any non-controlling interest in the acquiree and </div><div class=\"t s6_62\" id=\"tp_62\" style=\"left:220px;bottom:729px;letter-spacing:-0.08px;word-spacing:1.1px;display:inline;\">the fair value of any previously held equity interests in the acquiree over the acquisition </div><div class=\"t s6_62\" id=\"tq_62\" style=\"left:220px;bottom:708px;letter-spacing:-0.09px;word-spacing:-0.17px;display:inline;\">date amounts of the identifiable assets acquired and the liabilities assumed of the acquired </div><div class=\"t s6_62\" id=\"tr_62\" style=\"left:220px;bottom:687px;letter-spacing:-0.06px;display:inline;\">subsidiary. </div><div class=\"t s6_62\" id=\"ts_62\" style=\"left:218px;bottom:644px;letter-spacing:-0.08px;word-spacing:-0.52px;display:inline;\">Goodwill on acquisition of subsidiary is recognised as a separate asset and is carried at cost </div><div class=\"t s6_62\" id=\"tt_62\" style=\"left:220px;bottom:622px;letter-spacing:-0.08px;word-spacing:2.54px;display:inline;\">less accumulated impairment losses, which is tested for impairment annually or more </div><div class=\"t s6_62\" id=\"tu_62\" style=\"left:220px;bottom:601px;letter-spacing:-0.07px;word-spacing:1.1px;display:inline;\">frequently if events or changes in circumstances indicate that the carrying value may be </div><div class=\"t s6_62\" id=\"tv_62\" style=\"left:220px;bottom:580px;letter-spacing:-0.07px;word-spacing:3.27px;display:inline;\">impaired. For the purpose of impairment test and determination of gain or loss on </div><div class=\"t s6_62\" id=\"tw_62\" style=\"left:220px;bottom:558px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">disposal, goodwill is allocated to cash-generating units (\u201cCGU\u201d). An impairment loss on </div><div class=\"t s6_62\" id=\"tx_62\" style=\"left:220px;bottom:537px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">goodwill is not reversed. </div><div class=\"t s6_62\" id=\"ty_62\" style=\"left:218px;bottom:494px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">On the other hand, any excess of the acquisition date amounts of identifiable assets </div><div class=\"t s6_62\" id=\"tz_62\" style=\"left:220px;bottom:473px;letter-spacing:-0.07px;word-spacing:3.62px;display:inline;\">acquired and the liabilities assumed of the acquired subsidiary over the sum of the </div><div class=\"t s6_62\" id=\"t10_62\" style=\"left:220px;bottom:451px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">consideration transferred, the amount of any non-controlling interests in the acquiree and </div><div class=\"t s6_62\" id=\"t11_62\" style=\"left:220px;bottom:430px;letter-spacing:-0.09px;word-spacing:3.64px;display:inline;\">the fair value of the acquirer\u2019s previously held interest in the acquiree, if any, after </div><div class=\"t s6_62\" id=\"t12_62\" style=\"left:220px;bottom:408px;letter-spacing:-0.08px;word-spacing:3.13px;display:inline;\">reassessment, is recognised immediately in profit or loss as an income from bargain </div><div class=\"t s6_62\" id=\"t13_62\" style=\"left:220px;bottom:387px;letter-spacing:-0.05px;display:inline;\"><span>purchase.</span> </div><div></div><div class=\"t s6_63\" id=\"t9_63\" style=\"left:218px;bottom:1095px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">Any resulting gain or loss arising from remeasuring the previously held equity interests in </div><div class=\"t s6_63\" id=\"ta_63\" style=\"left:220px;bottom:1073px;letter-spacing:-0.06px;word-spacing:2.74px;display:inline;\">the acquiree at the acquisition-date fair value is recognised in profit or loss or other </div><div class=\"t s6_63\" id=\"tb_63\" style=\"left:220px;bottom:1052px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">comprehensive income, as appropriate. </div><div class=\"t s6_63\" id=\"tc_63\" style=\"left:218px;bottom:1009px;letter-spacing:-0.08px;word-spacing:2.21px;display:inline;\">Goodwill impairment reviews are undertaken annually or more frequently if events or </div><div class=\"t s6_63\" id=\"td_63\" style=\"left:220px;bottom:988px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">changes in circumstances indicate a potential impairment. The carrying value of goodwill </div><div class=\"t s6_63\" id=\"te_63\" style=\"left:220px;bottom:967px;letter-spacing:-0.09px;word-spacing:1.11px;display:inline;\">is compared to the recoverable amount, which is the higher of value in use and the fair </div><div class=\"t s6_63\" id=\"tf_63\" style=\"left:220px;bottom:945px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">value less costs of disposal. Any impairment is recognised immediately as an expense and </div><div class=\"t s6_63\" id=\"tg_63\" style=\"left:220px;bottom:924px;letter-spacing:-0.06px;word-spacing:-0.13px;display:inline;\"><span>is not subsequently reversed.</span> </div><div class=\"t s3_63\" id=\"th_63\" style=\"left:147px;bottom:884px;display:inline;\"><span>2</span></div><div class=\"t s7_63\" id=\"ti_63\" style=\"left:155px;bottom:884px;letter-spacing:0.05px;display:inline;\">.8 </div><div class=\"t s5_63\" id=\"tj_63\" style=\"left:220px;bottom:883px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">Property, plant and equipment </div><div class=\"t s6_63\" id=\"tk_63\" style=\"left:220px;bottom:851px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\"><span>Property, plant and equipment (other than cost of right-of-use assets as described in note </span></div><div class=\"t s6_63\" id=\"tl_63\" style=\"left:220px;bottom:832px;letter-spacing:-0.09px;word-spacing:1.48px;display:inline;\">2.12 are stated at acquisition cost less accumulated depreciation and impairment losses. </div><div class=\"t s6_63\" id=\"tm_63\" style=\"left:220px;bottom:812px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">The acquisition cost of an asset comprises of its purchase price and any direct attributable </div><div class=\"t s6_63\" id=\"tn_63\" style=\"left:220px;bottom:792px;letter-spacing:-0.06px;word-spacing:1.43px;display:inline;\">costs of bringing the assets to the working condition and location for its intended use. </div><div class=\"t s6_63\" id=\"to_63\" style=\"left:220px;bottom:772px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">Depreciation of assets commences when the assets are ready for intended use. </div><div class=\"t s6_63\" id=\"tp_63\" style=\"left:220px;bottom:730px;letter-spacing:-0.08px;word-spacing:-0.7px;display:inline;\">Depreciation on property, plant and equipment, is provided to write off the cost over their </div><div class=\"t s6_63\" id=\"tq_63\" style=\"left:220px;bottom:710px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">estimated useful life, using the straight-line method, at the following rates per annum: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tr_63\" style=\"left:220px;bottom:667px;letter-spacing:-0.07px;word-spacing:-0.08px;display:inline;\">Furniture &amp; Fixtures </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"ts_63\" style=\"left:652px;bottom:667px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">20% per annum </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tt_63\" style=\"left:220px;bottom:646px;letter-spacing:-0.07px;word-spacing:-0.15px;display:inline;\">Leasehold Improvement </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tu_63\" style=\"left:652px;bottom:646px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">20% per annum </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tv_63\" style=\"left:220px;bottom:625px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Office Equipment </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tw_63\" style=\"left:652px;bottom:625px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">20% per annum </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s6_63\" id=\"tx_63\" style=\"left:220px;bottom:570px;letter-spacing:-0.07px;word-spacing:-1.08px;display:inline;\">The assets\u2019 depreciation methods and useful lives are reviewed, and adjusted if appropriate, </div><div class=\"t s6_63\" id=\"ty_63\" style=\"left:220px;bottom:548px;letter-spacing:-0.06px;word-spacing:-0.06px;display:inline;\"><span>at each reporting date.</span> </div><div class=\"t s6_63\" id=\"tz_63\" style=\"left:220px;bottom:505px;letter-spacing:-0.07px;word-spacing:1.8px;display:inline;\">In the case of right-of-use assets, expected useful lives are determined by reference to </div><div class=\"t s6_63\" id=\"t10_63\" style=\"left:220px;bottom:484px;letter-spacing:-0.08px;word-spacing:1.42px;display:inline;\">comparable owned assets or the lease term, if shorter. Material residual value estimates </div><div class=\"t s6_63\" id=\"t11_63\" style=\"left:220px;bottom:462px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">and estimates of useful life are updated as required, but at least annually. </div><div class=\"t s6_63\" id=\"t12_63\" style=\"left:220px;bottom:419px;letter-spacing:-0.08px;word-spacing:2.34px;display:inline;\">The gain or loss arising on the retirement or disposal is determined as the difference </div><div class=\"t s6_63\" id=\"t13_63\" style=\"left:220px;bottom:398px;letter-spacing:-0.07px;word-spacing:-0.75px;display:inline;\">between the sales proceeds and the carrying amount of the asset and is recognised in profit </div><div class=\"t s6_63\" id=\"t14_63\" style=\"left:220px;bottom:376px;letter-spacing:-0.04px;display:inline;\">or loss. </div><div class=\"t s6_63\" id=\"t15_63\" style=\"left:220px;bottom:333px;letter-spacing:-0.07px;word-spacing:0.73px;display:inline;\">Subsequent costs are included in the asset\u2019s carrying amount or recognised as a separate </div><div class=\"t s6_63\" id=\"t16_63\" style=\"left:220px;bottom:312px;letter-spacing:-0.08px;word-spacing:1.47px;display:inline;\">asset, as appropriate, only when it is probable that future economic benefits associated </div><div class=\"t s6_63\" id=\"t17_63\" style=\"left:220px;bottom:291px;letter-spacing:-0.07px;word-spacing:0.93px;display:inline;\">with the item will flow to the Group and the cost of the item can be measured reliably. </div><div class=\"t s6_63\" id=\"t18_63\" style=\"left:220px;bottom:269px;letter-spacing:-0.07px;word-spacing:-0.17px;display:inline;\">The carrying amount of the replaced part is derecognised. </div><div class=\"t s6_63\" id=\"t19_63\" style=\"left:602px;bottom:269px;letter-spacing:-0.05px;word-spacing:-0.18px;display:inline;\">All other costs, such as repairs </div><div class=\"t s6_63\" id=\"t1a_63\" style=\"left:220px;bottom:248px;letter-spacing:-0.07px;word-spacing:0.86px;display:inline;\">and maintenance, are charged to profit or loss during the financial period in which they </div><div class=\"t s6_63\" id=\"t1b_63\" style=\"left:220px;bottom:226px;letter-spacing:-0.07px;word-spacing:0.04px;display:inline;\"><span>are Incurred.</span> </div><div></div><div class=\"t s3_64\" id=\"t6_64\" style=\"left:164px;bottom:1137px;display:inline;\"><span>2</span></div><div class=\"t s5_64\" id=\"t7_64\" style=\"left:173px;bottom:1137px;letter-spacing:0.05px;display:inline;\">.9 </div><div class=\"t s6_64\" id=\"t8_64\" style=\"left:220px;bottom:1136px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Intangible assets </div><div class=\"t s7_64\" id=\"t9_64\" style=\"left:218px;bottom:1093px;letter-spacing:-0.07px;word-spacing:-0.06px;display:inline;\">Intangible assets acquired separately </div><div class=\"t s7_64\" id=\"ta_64\" style=\"left:218px;bottom:1050px;letter-spacing:-0.07px;word-spacing:-0.39px;display:inline;\">Intangible assets with finite useful lives that are acquired separately are carried at costs less </div><div class=\"t s7_64\" id=\"tb_64\" style=\"left:218px;bottom:1028px;letter-spacing:-0.08px;word-spacing:-0.34px;display:inline;\">accumulated amortisation and accumulated impairment losses. Amortisation is recognised </div><div class=\"t s7_64\" id=\"tc_64\" style=\"left:218px;bottom:1007px;letter-spacing:-0.09px;word-spacing:1.83px;display:inline;\">on a straight-line basis over their estimated useful lives. The estimated useful lives and </div><div class=\"t s7_64\" id=\"td_64\" style=\"left:218px;bottom:986px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">amortisation method are reviewed at the end of each reporting period, with the effect of </div><div class=\"t s7_64\" id=\"te_64\" style=\"left:218px;bottom:964px;letter-spacing:-0.09px;word-spacing:0.02px;display:inline;\">any changes in estimate being accounted for on a prospective basis. Intangible assets with </div><div class=\"t s7_64\" id=\"tf_64\" style=\"left:218px;bottom:943px;letter-spacing:-0.08px;word-spacing:2.71px;display:inline;\">indefinite useful lives that are acquired separately are carried at cost less accumulated </div><div class=\"t s7_64\" id=\"tg_64\" style=\"left:218px;bottom:922px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">impairment losses. </div><div class=\"t s7_64\" id=\"th_64\" style=\"left:218px;bottom:879px;letter-spacing:-0.07px;word-spacing:-0.06px;display:inline;\"><span>Research and development expenditure </span></div><div class=\"t s7_64\" id=\"ti_64\" style=\"left:218px;bottom:835px;letter-spacing:-0.08px;word-spacing:0.38px;display:inline;\">Expenditure on research activities is recognised as an expense in the period in which it is </div><div class=\"t s7_64\" id=\"tj_64\" style=\"left:218px;bottom:814px;letter-spacing:-0.05px;display:inline;\">incurred. </div><div class=\"t s7_64\" id=\"tk_64\" style=\"left:218px;bottom:771px;letter-spacing:-0.09px;word-spacing:7.71px;display:inline;\">An internally-generated intangible asset arising from development (or from the </div><div class=\"t s7_64\" id=\"tl_64\" style=\"left:218px;bottom:750px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">development phase of an internal project) is recognised if, and only if, all of the following </div><div class=\"t s7_64\" id=\"tm_64\" style=\"left:218px;bottom:728px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">have been demonstrated: </div><div class=\"t s7_64\" id=\"tn_64\" style=\"left:218px;bottom:685px;letter-spacing:-0.06px;word-spacing:0.53px;display:inline;\">\u2022 the technical feasibility of completing the intangible asset so that it will be available for </div><div class=\"t s7_64\" id=\"to_64\" style=\"left:229px;bottom:664px;letter-spacing:-0.05px;word-spacing:-0.09px;display:inline;\">use or sale; </div><div class=\"t s7_64\" id=\"tp_64\" style=\"left:218px;bottom:621px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">\u2022 the intention to complete the intangible asset and use or sell it; </div><div class=\"t s7_64\" id=\"tq_64\" style=\"left:218px;bottom:577px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\">\u2022 the ability to use or sell the intangible asset; </div><div class=\"t s7_64\" id=\"tr_64\" style=\"left:218px;bottom:534px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">\u2022 how the intangible asset will generate probable future economic benefits; </div><div class=\"t s7_64\" id=\"ts_64\" style=\"left:218px;bottom:491px;letter-spacing:-0.08px;word-spacing:2.94px;display:inline;\">\u2022 the availability of adequate technical, financial and other resources to complete the </div><div class=\"t s7_64\" id=\"tt_64\" style=\"left:229px;bottom:470px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">development and to use or sell the intangible asset; and </div><div class=\"t s7_64\" id=\"tu_64\" style=\"left:218px;bottom:427px;letter-spacing:-0.07px;word-spacing:0.37px;display:inline;\">\u2022 the ability to measure reliably the expenditure attributable to the intangible asset during </div><div class=\"t s7_64\" id=\"tv_64\" style=\"left:229px;bottom:405px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">its development. </div><div class=\"t s7_64\" id=\"tw_64\" style=\"left:218px;bottom:362px;letter-spacing:-0.07px;word-spacing:0.34px;display:inline;\">The amount initially recognised for internally-generated intangible asset is the sum of the </div><div class=\"t s7_64\" id=\"tx_64\" style=\"left:218px;bottom:341px;letter-spacing:-0.08px;word-spacing:0.88px;display:inline;\">expenditure incurred from the date when the intangible asset first meets the recognition </div><div class=\"t s7_64\" id=\"ty_64\" style=\"left:218px;bottom:320px;letter-spacing:-0.07px;word-spacing:2.37px;display:inline;\">criteria listed above. Where no internally-generated intangible asset can be recognised, </div><div class=\"t s7_64\" id=\"tz_64\" style=\"left:218px;bottom:298px;letter-spacing:-0.06px;word-spacing:-1.08px;display:inline;\">development expenditure is recognised to profit or loss in the period in which it is incurred. </div><div class=\"t s7_64\" id=\"t10_64\" style=\"left:218px;bottom:255px;letter-spacing:-0.07px;word-spacing:-0.54px;display:inline;\">Subsequent to initial recognition, internally-generated intangible assets are reported at cost </div><div class=\"t s7_64\" id=\"t11_64\" style=\"left:218px;bottom:234px;letter-spacing:-0.08px;word-spacing:1.11px;display:inline;\">less accumulated amortisation and accumulated impairment losses, on the same basis as </div><div class=\"t s7_64\" id=\"t12_64\" style=\"left:218px;bottom:212px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\"><span>intangible assets that are acquired separately.</span> </div><div></div><div class=\"t s7_65\" id=\"t9_65\" style=\"left:218px;bottom:1094px;letter-spacing:-0.07px;word-spacing:-0.1px;display:inline;\">Derecognition of intangible assets </div><div class=\"t s7_65\" id=\"ta_65\" style=\"left:218px;bottom:1051px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">An intangible asset is derecognised on disposal, or when no future economic benefits are </div><div class=\"t s7_65\" id=\"tb_65\" style=\"left:218px;bottom:1029px;letter-spacing:-0.09px;word-spacing:-0.88px;display:inline;\">expected from use or disposal. Gains and losses arising from derecognition of an intangible </div><div class=\"t s7_65\" id=\"tc_65\" style=\"left:218px;bottom:1008px;letter-spacing:-0.07px;word-spacing:2.74px;display:inline;\">asset, measured as the difference between the net disposal proceeds and the carrying </div><div class=\"t s7_65\" id=\"td_65\" style=\"left:218px;bottom:987px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">amount of the asset, are recognised in profit or loss when the asset is derecognised. </div><div class=\"t s7_65\" id=\"te_65\" style=\"left:218px;bottom:944px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Virtual assets </div><div class=\"t s7_65\" id=\"tf_65\" style=\"left:218px;bottom:922px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Virtual assets held by the Group comprise USDT (Tether), a US dollar-pegged stablecoin </div><div class=\"t s7_65\" id=\"tg_65\" style=\"left:218px;bottom:901px;letter-spacing:-0.08px;word-spacing:2.91px;display:inline;\">cryptocurrency asset transacted and held on distributed ledger (blockchain) networks, </div><div class=\"t s7_65\" id=\"th_65\" style=\"left:218px;bottom:879px;letter-spacing:-0.06px;word-spacing:0.49px;display:inline;\">acquired for the purpose of a short-term investment, which the Group expects to realise </div><div class=\"t s7_65\" id=\"ti_65\" style=\"left:218px;bottom:858px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">within twelve months of the reporting date. </div><div class=\"t s7_65\" id=\"tj_65\" style=\"left:218px;bottom:837px;letter-spacing:-0.09px;word-spacing:1.67px;display:inline;\">Management has assessed that the Group\u2019s virtual assets do not meet the definition of </div><div class=\"t s7_65\" id=\"tk_65\" style=\"left:218px;bottom:815px;letter-spacing:-0.07px;word-spacing:0.67px;display:inline;\">inventories under IAS 2 </div><div class=\"t s8_65\" id=\"tl_65\" style=\"left:381px;bottom:815px;letter-spacing:-0.05px;display:inline;\">Inventories</div><div class=\"t s7_65\" id=\"tm_65\" style=\"left:441px;bottom:815px;letter-spacing:-0.09px;word-spacing:0.73px;display:inline;\">, as they are not held for sale in the ordinary course of </div><div class=\"t s7_65\" id=\"tn_65\" style=\"left:218px;bottom:794px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">business, nor are they consumed in the production of goods or the rendering of services </div><div class=\"t s7_65\" id=\"to_65\" style=\"left:218px;bottom:773px;letter-spacing:-0.07px;word-spacing:-0.56px;display:inline;\">for sale. The virtual assets are identifiable, non-monetary assets without physical substance </div><div class=\"t s7_65\" id=\"tp_65\" style=\"left:218px;bottom:751px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">that are held for use by the Group and are accordingly accounted for as intangible assets </div><div class=\"t s7_65\" id=\"tq_65\" style=\"left:218px;bottom:730px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">under IAS 38 </div><div class=\"t s8_65\" id=\"tr_65\" style=\"left:310px;bottom:730px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Intangible Assets</div><div class=\"t s7_65\" id=\"ts_65\" style=\"left:406px;bottom:730px;display:inline;\">. </div><div class=\"t s7_65\" id=\"tt_65\" style=\"left:218px;bottom:708px;letter-spacing:-0.09px;word-spacing:-0.37px;display:inline;\">Although USDT is designed to maintain a stable value pegged to the US dollar, it does not </div><div class=\"t s7_65\" id=\"tu_65\" style=\"left:218px;bottom:687px;letter-spacing:-0.08px;word-spacing:3.12px;display:inline;\">constitute cash or a cash equivalent, and holding USDT does not give the Group a </div><div class=\"t s7_65\" id=\"tv_65\" style=\"left:218px;bottom:666px;letter-spacing:-0.07px;word-spacing:-0.54px;display:inline;\">contractual right to receive cash or another financial asset from Tether Limited (the issuer) </div><div class=\"t s7_65\" id=\"tw_65\" style=\"left:218px;bottom:644px;letter-spacing:-0.07px;word-spacing:-0.34px;display:inline;\">or any other party. USDT therefore does not meet the definition of a financial asset under </div><div class=\"t s7_65\" id=\"tx_65\" style=\"left:218px;bottom:623px;letter-spacing:-0.05px;word-spacing:1.24px;display:inline;\">IAS 32 </div><div class=\"t s8_65\" id=\"ty_65\" style=\"left:270px;bottom:623px;letter-spacing:-0.06px;word-spacing:1.15px;display:inline;\">Financial Instruments: Presentation</div><div class=\"t s7_65\" id=\"tz_65\" style=\"left:473px;bottom:623px;letter-spacing:-0.07px;word-spacing:1.24px;display:inline;\">, which supports its classification as an intangible </div><div class=\"t s7_65\" id=\"t10_65\" style=\"left:218px;bottom:601px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">asset under IAS 38. </div><div class=\"t s7_65\" id=\"t11_65\" style=\"left:218px;bottom:580px;letter-spacing:-0.08px;word-spacing:-0.72px;display:inline;\">As the virtual assets are held as a short-term investment which the Group expects to realise </div><div class=\"t s7_65\" id=\"t12_65\" style=\"left:218px;bottom:559px;letter-spacing:-0.08px;word-spacing:-0.19px;display:inline;\">within twelve months of the reporting date, they are presented within current assets in the </div><div class=\"t s7_65\" id=\"t13_65\" style=\"left:218px;bottom:537px;letter-spacing:-0.07px;word-spacing:1.61px;display:inline;\">consolidated statement of financial position, in accordance with IAS 1.66(d), separately </div><div class=\"t s7_65\" id=\"t14_65\" style=\"left:218px;bottom:516px;letter-spacing:-0.08px;word-spacing:3.1px;display:inline;\">from the Group\u2019s other intangible assets (development costs and the money lending </div><div class=\"t s7_65\" id=\"t15_65\" style=\"left:218px;bottom:494px;letter-spacing:-0.08px;word-spacing:0.87px;display:inline;\">licence), which have longer-term or indefinite useful lives and are presented within non- </div><div class=\"t s7_65\" id=\"t16_65\" style=\"left:218px;bottom:473px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">current assets. </div><div class=\"t s7_65\" id=\"t17_65\" style=\"left:218px;bottom:430px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">Virtual assets are initially recognised at cost, being the fair value of the consideration given </div><div class=\"t s7_65\" id=\"t18_65\" style=\"left:218px;bottom:409px;letter-spacing:-0.08px;word-spacing:0.17px;display:inline;\">to acquire the asset. Subsequent to initial recognition, virtual assets are carried at cost less </div><div class=\"t s7_65\" id=\"t19_65\" style=\"left:218px;bottom:387px;letter-spacing:-0.07px;word-spacing:1.08px;display:inline;\">accumulated amortisation, where the asset is determined to have a finite useful life, and </div><div class=\"t s7_65\" id=\"t1a_65\" style=\"left:218px;bottom:366px;letter-spacing:-0.08px;word-spacing:0.72px;display:inline;\">accumulated impairment losses. As the virtual assets are held as a short-term investment </div><div class=\"t s7_65\" id=\"t1b_65\" style=\"left:218px;bottom:345px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">expected to be realised within twelve months, the directors consider them to have a finite </div><div class=\"t s7_65\" id=\"t1c_65\" style=\"left:218px;bottom:323px;letter-spacing:-0.09px;word-spacing:1.85px;display:inline;\">useful life; no amortisation has been charged during the year as the asset was acquired </div><div class=\"t s7_65\" id=\"t1d_65\" style=\"left:218px;bottom:302px;letter-spacing:-0.08px;word-spacing:-0.75px;display:inline;\">shortly before the reporting date. At each reporting date, the Group assesses whether there </div><div class=\"t s7_65\" id=\"t1e_65\" style=\"left:218px;bottom:281px;letter-spacing:-0.08px;word-spacing:4.02px;display:inline;\">is any indication that the virtual assets may be impaired, with any impairment loss </div><div class=\"t s7_65\" id=\"t1f_65\" style=\"left:218px;bottom:259px;letter-spacing:-0.06px;word-spacing:-0.03px;display:inline;\">recognised in profit or loss. </div><div class=\"t s7_65\" id=\"t1g_65\" style=\"left:218px;bottom:216px;letter-spacing:-0.07px;word-spacing:2.38px;display:inline;\">The Group\u2019s holding of virtual assets exposes it to custody, credit and liquidity risks. </div><div class=\"t s7_65\" id=\"t1h_65\" style=\"left:218px;bottom:195px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Custody risk arises from the risk of loss, theft or unauthorised access to the virtual assets. </div><div class=\"t s7_65\" id=\"t1i_65\" style=\"left:218px;bottom:173px;letter-spacing:-0.08px;word-spacing:-0.54px;display:inline;\">Credit risk arises from the risk of default by any custodian, exchange or other counterparty </div><div class=\"t s7_65\" id=\"t1j_65\" style=\"left:218px;bottom:152px;letter-spacing:-0.07px;word-spacing:0.5px;display:inline;\">through which the virtual assets are held. Liquidity risk arises from the potential inability </div><div class=\"t s7_65\" id=\"t1k_65\" style=\"left:218px;bottom:131px;letter-spacing:-0.07px;display:inline;\">to convert the virtual assets into cash at short notice without significant loss in value. </div><div></div><div class=\"t s7_66\" id=\"t8_66\" style=\"left:218px;bottom:1103px;letter-spacing:-0.1px;word-spacing:1.68px;display:inline;\">The USDT is held by a component (subsidiary) company within the Group, through a </div><div class=\"t s7_66\" id=\"t9_66\" style=\"left:218px;bottom:1082px;letter-spacing:-0.06px;word-spacing:-0.54px;display:inline;\">third-party custodian rather than by self-custody, a certified trust company in Hong Kong. </div><div class=\"t s7_66\" id=\"ta_66\" style=\"left:218px;bottom:1060px;letter-spacing:-0.09px;word-spacing:1.25px;display:inline;\">As USDT is a stablecoin, the Group is further exposed to the risk that USDT may not </div><div class=\"t s7_66\" id=\"tb_66\" style=\"left:218px;bottom:1039px;letter-spacing:-0.08px;word-spacing:-0.79px;display:inline;\">maintain its intended one-to-one peg to the US dollar, and to risks relating to the adequacy, </div><div class=\"t s7_66\" id=\"tc_66\" style=\"left:218px;bottom:1018px;letter-spacing:-0.07px;word-spacing:0.7px;display:inline;\">composition and verification of the reserve assets maintained by Tether Limited to back </div><div class=\"t s7_66\" id=\"td_66\" style=\"left:218px;bottom:996px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\"><span>the USDT in circulation.</span> </div><div class=\"t s7_66\" id=\"te_66\" style=\"left:165px;bottom:932px;display:inline;\"><span>2</span></div><div class=\"t s6_66\" id=\"tf_66\" style=\"left:173px;bottom:932px;letter-spacing:-0.07px;display:inline;\">.10 </div><div class=\"t s6_66\" id=\"tg_66\" style=\"left:220px;bottom:932px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Financial instruments </div><div class=\"t s7_66\" id=\"th_66\" style=\"left:220px;bottom:899px;letter-spacing:-0.07px;word-spacing:1.27px;display:inline;\"><span>IFRS 9 requires an entity to address the classification, measurement and recognition of </span></div><div class=\"t s7_66\" id=\"ti_66\" style=\"left:220px;bottom:877px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">financial assets and liabilities. </div><div class=\"t m0_66 s8_66\" id=\"tj_66\" style=\"left:217.5px;bottom:833.9px;letter-spacing:-0.04px;display:inline;\">i) </div><div class=\"t m0_66 s8_66\" id=\"tk_66\" style=\"left:237.5px;bottom:833.9px;letter-spacing:-0.11px;display:inline;\">Classification </div><div class=\"t s7_66\" id=\"tl_66\" style=\"left:220px;bottom:791px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">The Company classifies its financial assets in the following measurement categories: </div><div class=\"t s7_66\" id=\"tm_66\" style=\"left:220px;bottom:748px;letter-spacing:-0.07px;display:inline;\">\u2022 those to be measured at amortised cost. </div><div class=\"t s7_66\" id=\"tn_66\" style=\"left:220px;bottom:705px;letter-spacing:-0.07px;word-spacing:0.53px;display:inline;\">The classification depends on the Company\u2019s business model for managing the financial </div><div class=\"t s7_66\" id=\"to_66\" style=\"left:220px;bottom:683px;letter-spacing:-0.07px;display:inline;\">assets and the contractual terms of the cash flows. </div><div class=\"t s7_66\" id=\"tp_66\" style=\"left:220px;bottom:640px;letter-spacing:-0.08px;word-spacing:1.64px;display:inline;\">The Company classifies financial assets at amortised cost only if both of the following </div><div class=\"t s7_66\" id=\"tq_66\" style=\"left:220px;bottom:619px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">criteria are met: </div><div class=\"t s7_66\" id=\"tr_66\" style=\"left:220px;bottom:576px;letter-spacing:-0.07px;word-spacing:0.74px;display:inline;\">\u2022 the asset is held within a business model whose objective is to collect contractual cash </div><div class=\"t s7_66\" id=\"ts_66\" style=\"left:220px;bottom:554px;letter-spacing:-0.05px;word-spacing:0.01px;display:inline;\">flows; and </div><div class=\"t s7_66\" id=\"tt_66\" style=\"left:220px;bottom:511px;letter-spacing:-0.09px;word-spacing:1.63px;display:inline;\">\u2022 the contractual terms give rise to cash flows that are solely payment of principal and </div><div class=\"t s7_66\" id=\"tu_66\" style=\"left:220px;bottom:490px;letter-spacing:-0.04px;display:inline;\">interest </div><div class=\"t m0_66 s8_66\" id=\"tv_66\" style=\"left:217.5px;bottom:446.7px;letter-spacing:-0.04px;display:inline;\">ii) </div><div class=\"t m0_66 s8_66\" id=\"tw_66\" style=\"left:237.5px;bottom:446.7px;letter-spacing:-0.11px;display:inline;\">Recognition </div><div class=\"t s7_66\" id=\"tx_66\" style=\"left:220px;bottom:404px;letter-spacing:-0.07px;word-spacing:1.1px;display:inline;\">Purchases and sales of financial assets are recognised on trade date (that is, the date on </div><div class=\"t s7_66\" id=\"ty_66\" style=\"left:220px;bottom:382px;letter-spacing:-0.08px;word-spacing:5.66px;display:inline;\">which the Company commits to purchase or sell the asset). <span>Financial assets are </span></div><div class=\"t s7_66\" id=\"tz_66\" style=\"left:220px;bottom:361px;letter-spacing:-0.08px;word-spacing:0.16px;display:inline;\">derecognised when the rights to receive cash flows from the financial assets have expired </div><div class=\"t s7_66\" id=\"t10_66\" style=\"left:220px;bottom:339px;letter-spacing:-0.07px;word-spacing:0.73px;display:inline;\">or have been transferred and the Company has transferred substantially all the risks and </div><div class=\"t s7_66\" id=\"t11_66\" style=\"left:220px;bottom:318px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>rewards of ownership.</span> </div><div class=\"t m0_66 s8_66\" id=\"t12_66\" style=\"left:217.5px;bottom:274.9px;letter-spacing:-0.04px;display:inline;\"><span>iii) </span></div><div class=\"t m0_66 s8_66\" id=\"t13_66\" style=\"left:248.3px;bottom:274.9px;letter-spacing:-0.13px;display:inline;\">Measurement </div><div class=\"t s7_66\" id=\"t14_66\" style=\"left:220px;bottom:232px;letter-spacing:-0.08px;word-spacing:0.37px;display:inline;\">At initial recognition, the Company measures a financial asset at its fair value plus, in the </div><div class=\"t s7_66\" id=\"t15_66\" style=\"left:220px;bottom:211px;letter-spacing:-0.07px;word-spacing:0.47px;display:inline;\">case of a financial asset not at fair value through profit or loss (FVPL), transaction costs </div><div class=\"t s7_66\" id=\"t16_66\" style=\"left:220px;bottom:189px;letter-spacing:-0.07px;word-spacing:0.51px;display:inline;\">that are directly attributable to the acquisition of the financial asset. Transaction costs of </div><div class=\"t s7_66\" id=\"t17_66\" style=\"left:220px;bottom:168px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\"><span>financial assets carried at FVPL are expensed in profit or loss.</span> </div><div></div><div class=\"t s6_67\" id=\"t8_67\" style=\"left:220px;bottom:1086px;letter-spacing:-0.07px;display:inline;\"><span>Amortised cost: Assets that are held for collection of contractual cash flows, where those </span></div><div class=\"t s6_67\" id=\"t9_67\" style=\"left:220px;bottom:1065px;letter-spacing:-0.07px;word-spacing:0.2px;display:inline;\">cash flows represent solely payments of principal and interest, are measured at amortised </div><div class=\"t s6_67\" id=\"ta_67\" style=\"left:220px;bottom:1043px;letter-spacing:-0.08px;word-spacing:0.9px;display:inline;\">cost. Interest income from these financial assets is included in finance income using the </div><div class=\"t s6_67\" id=\"tb_67\" style=\"left:220px;bottom:1022px;letter-spacing:-0.08px;word-spacing:2.18px;display:inline;\">effective interest rate method. Any gain or loss arising on derecognition is recognised </div><div class=\"t s6_67\" id=\"tc_67\" style=\"left:220px;bottom:1001px;letter-spacing:-0.08px;word-spacing:3.44px;display:inline;\">directly in profit or loss and presented in other gains/(losses) together with foreign </div><div class=\"t s6_67\" id=\"td_67\" style=\"left:220px;bottom:979px;letter-spacing:-0.08px;word-spacing:0.53px;display:inline;\">exchange gains and losses. Impairment losses are presented as a separate line item in the </div><div class=\"t s6_67\" id=\"te_67\" style=\"left:220px;bottom:958px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\"><span>statement of profit or loss.</span> </div><div class=\"t m0_67 s7_67\" id=\"tf_67\" style=\"left:215.9px;bottom:914.6px;letter-spacing:-0.12px;word-spacing:0.02px;display:inline;\"><span>(iv) Impairment </span></div><div class=\"t s6_67\" id=\"tg_67\" style=\"left:218px;bottom:872px;letter-spacing:-0.08px;word-spacing:0.68px;display:inline;\">The Company assesses, on a forward looking basis, the expected credit losses associated </div><div class=\"t s6_67\" id=\"th_67\" style=\"left:218px;bottom:850px;letter-spacing:-0.09px;word-spacing:-0.51px;display:inline;\">with any debt instruments carried at amortised cost. The impairment methodology applied </div><div class=\"t s6_67\" id=\"ti_67\" style=\"left:218px;bottom:829px;letter-spacing:-0.07px;word-spacing:4.51px;display:inline;\">depends on whether there has been a significant increase in credit risk. For trade </div><div class=\"t s6_67\" id=\"tj_67\" style=\"left:218px;bottom:807px;letter-spacing:-0.08px;word-spacing:2.19px;display:inline;\">receivables, the Company applies the simplified approach permitted by IFRS 9, which </div><div class=\"t s6_67\" id=\"tk_67\" style=\"left:218px;bottom:786px;letter-spacing:-0.09px;word-spacing:0.56px;display:inline;\">requires lifetime expected credit losses (\u201cECL\u201d) to be recognised from initial recognition </div><div class=\"t s6_67\" id=\"tl_67\" style=\"left:218px;bottom:765px;letter-spacing:-0.06px;word-spacing:-0.09px;display:inline;\">of the receivables. </div><div class=\"t s6_67\" id=\"tm_67\" style=\"left:218px;bottom:722px;letter-spacing:-0.08px;word-spacing:1.66px;display:inline;\">The Group measures the loss allowance for other receivables equal to 12-month ECL, </div><div class=\"t s6_67\" id=\"tn_67\" style=\"left:218px;bottom:700px;letter-spacing:-0.08px;word-spacing:-0.18px;display:inline;\">unless when there has been a significant increase in credit risk since initial recognition, the </div><div class=\"t s6_67\" id=\"to_67\" style=\"left:218px;bottom:679px;letter-spacing:-0.08px;word-spacing:3.3px;display:inline;\">Group recognises lifetime ECL. The assessment of whether lifetime ECL should be </div><div class=\"t s6_67\" id=\"tp_67\" style=\"left:218px;bottom:657px;letter-spacing:-0.08px;word-spacing:1.47px;display:inline;\">recognised is based on significant increase in the likelihood or risk of default occurring </div><div class=\"t s6_67\" id=\"tq_67\" style=\"left:218px;bottom:636px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\"><span>since initial recognition.</span> </div><div class=\"t s5_67\" id=\"tr_67\" style=\"left:220px;bottom:593px;letter-spacing:-0.06px;word-spacing:0.01px;display:inline;\"><span>Financial liabilities </span></div><div class=\"t s6_67\" id=\"ts_67\" style=\"left:220px;bottom:559px;letter-spacing:-0.07px;word-spacing:5.84px;display:inline;\">The Group\u2019s financial liabilities include lease liabilities, trade and other payables, </div><div class=\"t s6_67\" id=\"tt_67\" style=\"left:220px;bottom:538px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">borrowings, contingent consideration and convertible loan note. </div><div class=\"t s6_67\" id=\"tu_67\" style=\"left:220px;bottom:495px;letter-spacing:-0.08px;word-spacing:0.56px;display:inline;\">Financial liabilities are initially measured at fair value, and, where applicable, adjusted for </div><div class=\"t s6_67\" id=\"tv_67\" style=\"left:220px;bottom:474px;letter-spacing:-0.08px;word-spacing:2px;display:inline;\">transaction costs unless the Group designated a financial liability at fair value through </div><div class=\"t s6_67\" id=\"tw_67\" style=\"left:220px;bottom:452px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">profit or loss. </div><div class=\"t s6_67\" id=\"tx_67\" style=\"left:220px;bottom:409px;letter-spacing:-0.07px;word-spacing:-0.89px;display:inline;\">Subsequently, financial liabilities are measured at amortised cost using the effective interest </div><div class=\"t s6_67\" id=\"ty_67\" style=\"left:220px;bottom:388px;letter-spacing:-0.08px;word-spacing:3.08px;display:inline;\">method except for derivatives and financial liabilities designated at FVPL, which are </div><div class=\"t s6_67\" id=\"tz_67\" style=\"left:220px;bottom:367px;letter-spacing:-0.08px;word-spacing:1.07px;display:inline;\">carried subsequently at fair value with gains or losses recognised in profit or loss (other </div><div class=\"t s6_67\" id=\"t10_67\" style=\"left:220px;bottom:345px;letter-spacing:-0.08px;word-spacing:5.67px;display:inline;\">than derivative financial instruments that are designated and effective as hedging </div><div class=\"t s6_67\" id=\"t11_67\" style=\"left:220px;bottom:324px;letter-spacing:-0.06px;display:inline;\">instruments). </div><div class=\"t s6_67\" id=\"t12_67\" style=\"left:220px;bottom:281px;letter-spacing:-0.07px;word-spacing:-0.37px;display:inline;\">All interest-related charges and, if applicable, changes in an instrument\u2019s fair value that are </div><div class=\"t s6_67\" id=\"t13_67\" style=\"left:220px;bottom:260px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">reported in profit or loss are included within finance costs or finance income. </div><div class=\"t s6_67\" id=\"t14_67\" style=\"left:220px;bottom:217px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\"><span>A financial liability is derecognised when the obligation under the liability is discharged or </span></div><div class=\"t s6_67\" id=\"t15_67\" style=\"left:220px;bottom:196px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">cancelled or expires. </div><div></div><div class=\"t s6_68\" id=\"t8_68\" style=\"left:220px;bottom:1086px;letter-spacing:-0.09px;word-spacing:3.31px;display:inline;\">Where an existing financial liability is replaced by another from the same lender on </div><div class=\"t s6_68\" id=\"t9_68\" style=\"left:220px;bottom:1065px;letter-spacing:-0.07px;word-spacing:-0.39px;display:inline;\">substantially different terms, or the terms of an existing liability are substantially modified, </div><div class=\"t s6_68\" id=\"ta_68\" style=\"left:220px;bottom:1043px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">such an exchange or modification is treated as a derecognition of the original liability and </div><div class=\"t s6_68\" id=\"tb_68\" style=\"left:220px;bottom:1022px;letter-spacing:-0.06px;word-spacing:0.54px;display:inline;\">the recognition of a new liability, and the difference in the respective carrying amount is </div><div class=\"t s6_68\" id=\"tc_68\" style=\"left:220px;bottom:1000px;letter-spacing:-0.06px;word-spacing:-0.03px;display:inline;\"><span>recognised in profit or loss.</span> </div><div class=\"t s5_68\" id=\"td_68\" style=\"left:220px;bottom:957px;letter-spacing:-0.08px;word-spacing:0.09px;display:inline;\">Convertible loan note </div><div class=\"t s6_68\" id=\"te_68\" style=\"left:220px;bottom:924px;letter-spacing:-0.09px;word-spacing:1.32px;display:inline;\">The component of the convertible loan note that exhibits characteristics of a liability is </div><div class=\"t s6_68\" id=\"tf_68\" style=\"left:220px;bottom:903px;letter-spacing:-0.08px;word-spacing:2.55px;display:inline;\">recognised as a liability in the statement of financial position, net of issue costs. The </div><div class=\"t s6_68\" id=\"tg_68\" style=\"left:220px;bottom:881px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">corresponding dividends on those shares are charged as interest expense in profit or loss. </div><div class=\"t s6_68\" id=\"th_68\" style=\"left:220px;bottom:838px;letter-spacing:-0.07px;word-spacing:2.2px;display:inline;\">On the issue of the convertible loan note, the fair value of the liability component is </div><div class=\"t s6_68\" id=\"ti_68\" style=\"left:220px;bottom:817px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">determined using a market rate for a similar note that does not have a conversion option; </div><div class=\"t s6_68\" id=\"tj_68\" style=\"left:220px;bottom:795px;letter-spacing:-0.07px;word-spacing:3.48px;display:inline;\">and this amount is carried as a long-term liability on the amortised cost basis until </div><div class=\"t s6_68\" id=\"tk_68\" style=\"left:220px;bottom:774px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">extinguished on conversion or redemption. </div><div class=\"t s6_68\" id=\"tl_68\" style=\"left:220px;bottom:731px;letter-spacing:-0.08px;word-spacing:-0.59px;display:inline;\">The remainder of the proceeds is allocated to the conversion option that is recognised and </div><div class=\"t s6_68\" id=\"tm_68\" style=\"left:220px;bottom:709px;letter-spacing:-0.08px;word-spacing:1.85px;display:inline;\">included in the convertible loan note equity reserve within shareholders\u2019 equity, net of </div><div class=\"t s6_68\" id=\"tn_68\" style=\"left:220px;bottom:688px;letter-spacing:-0.07px;word-spacing:3.47px;display:inline;\">issue costs. The value of the conversion option carried in equity is not changed in </div><div class=\"t s6_68\" id=\"to_68\" style=\"left:220px;bottom:667px;letter-spacing:-0.08px;word-spacing:-0.37px;display:inline;\">subsequent years. When the conversion option is exercised, the balance of the convertible </div><div class=\"t s6_68\" id=\"tp_68\" style=\"left:220px;bottom:645px;letter-spacing:-0.09px;word-spacing:0.02px;display:inline;\">loan note equity reserve is transferred to share capital or other appropriate reserve. When </div><div class=\"t s6_68\" id=\"tq_68\" style=\"left:220px;bottom:624px;letter-spacing:-0.08px;word-spacing:-0.2px;display:inline;\">the conversion option remains unexercised at the expiry date, the balance remained in the </div><div class=\"t s6_68\" id=\"tr_68\" style=\"left:220px;bottom:602px;letter-spacing:-0.08px;word-spacing:0.14px;display:inline;\">convertible loan note equity reserve is transferred to accumulated profits/losses. No gain </div><div class=\"t s6_68\" id=\"ts_68\" style=\"left:220px;bottom:581px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">or loss is recognised in profit or loss upon conversion or expiration of the option. </div><div class=\"t s6_68\" id=\"tt_68\" style=\"left:220px;bottom:538px;letter-spacing:-0.07px;word-spacing:-0.75px;display:inline;\">Issue costs are apportioned between the liability and equity components of the convertible </div><div class=\"t s6_68\" id=\"tu_68\" style=\"left:220px;bottom:517px;letter-spacing:-0.09px;word-spacing:-0.33px;display:inline;\">loan note based on the allocation of proceeds to the liability and equity components when </div><div class=\"t s6_68\" id=\"tv_68\" style=\"left:220px;bottom:495px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">the instruments are first recognised. Transaction costs that relate to the issue of the </div><div class=\"t s6_68\" id=\"tw_68\" style=\"left:220px;bottom:474px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">convertible loan note are allocated to the liability and equity components in proportion to </div><div class=\"t s6_68\" id=\"tx_68\" style=\"left:220px;bottom:452px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">the allocation of proceeds. </div><div class=\"t s6_68\" id=\"ty_68\" style=\"left:220px;bottom:409px;letter-spacing:-0.09px;word-spacing:-0.55px;display:inline;\">A contract is not an equity instrument solely because it may result in the receipt or delivery </div><div class=\"t s6_68\" id=\"tz_68\" style=\"left:220px;bottom:388px;letter-spacing:-0.06px;word-spacing:-0.91px;display:inline;\">of the entity's own equity instruments. A contract that will be settled by the entity receiving </div><div class=\"t s6_68\" id=\"t10_68\" style=\"left:220px;bottom:366px;letter-spacing:-0.09px;word-spacing:-0.36px;display:inline;\">or delivering a fixed number of its own equity instruments in exchange for a fixed amount </div><div class=\"t s6_68\" id=\"t11_68\" style=\"left:220px;bottom:345px;letter-spacing:-0.06px;word-spacing:2.38px;display:inline;\">of cash or another financial asset is an equity instrument. Accordingly, any derivative </div><div class=\"t s6_68\" id=\"t12_68\" style=\"left:220px;bottom:324px;letter-spacing:-0.07px;word-spacing:-0.55px;display:inline;\">instrument that gives one party a choice over how it is settled (e.g., the issuer or the holder </div><div class=\"t s6_68\" id=\"t13_68\" style=\"left:220px;bottom:302px;letter-spacing:-0.08px;word-spacing:0.19px;display:inline;\">can choose settlement net in cash or by exchanging shares for cash) is a financial asset or </div><div class=\"t s6_68\" id=\"t14_68\" style=\"left:220px;bottom:281px;letter-spacing:-0.07px;word-spacing:3.85px;display:inline;\">a financial liability. A convertible loan note that is issued in a currency other than </div><div class=\"t s6_68\" id=\"t15_68\" style=\"left:220px;bottom:259px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\"><span>functional currency of the Company is a financial liability.</span> </div><div></div><div class=\"t s3_69\" id=\"t6_69\" style=\"left:147px;bottom:1121px;letter-spacing:0.06px;display:inline;\"><span>2.11 </span></div><div class=\"t s5_69\" id=\"t7_69\" style=\"left:220px;bottom:1120px;letter-spacing:-0.09px;word-spacing:0.04px;display:inline;\">Cash and cash equivalents </div><div class=\"t s6_69\" id=\"t8_69\" style=\"left:220px;bottom:1087px;letter-spacing:-0.08px;display:inline;\">Cash and cash equivalents comprise cash on hand and call deposits, and other short-term </div><div class=\"t s6_69\" id=\"t9_69\" style=\"left:220px;bottom:1065px;letter-spacing:-0.07px;word-spacing:0.38px;display:inline;\">highly liquid investments that are readily convertible to a known amount of cash and are </div><div class=\"t s6_69\" id=\"ta_69\" style=\"left:220px;bottom:1044px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\"><span>subject to an insignificant risk of changes in value.</span> </div><div class=\"t s6_69\" id=\"tb_69\" style=\"left:147px;bottom:1001px;letter-spacing:-0.07px;display:inline;\"><span>2.12 </span></div><div class=\"t s5_69\" id=\"tc_69\" style=\"left:220px;bottom:1001px;letter-spacing:-0.1px;display:inline;\">Lease </div><div class=\"t s5_69\" id=\"td_69\" style=\"left:220px;bottom:967px;letter-spacing:-0.08px;display:inline;\">Definition of a lease and the Group as a lessee </div><div class=\"t s6_69\" id=\"te_69\" style=\"left:220px;bottom:934px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">At inception of a contract, the Group considers whether a contract is, or contains a lease. </div><div class=\"t s6_69\" id=\"tf_69\" style=\"left:220px;bottom:912px;letter-spacing:-0.1px;word-spacing:1.31px;display:inline;\">A lease is defined as \u201ca contract, or part of a contract, that conveys the right to use an </div><div class=\"t s6_69\" id=\"tg_69\" style=\"left:220px;bottom:891px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">identified asset (the underlying asset) for a period of time in exchange for consideration\u201d. </div><div class=\"t s6_69\" id=\"th_69\" style=\"left:220px;bottom:869px;letter-spacing:-0.08px;word-spacing:4.04px;display:inline;\">To apply this definition, the Group assesses whether the contract meets three key </div><div class=\"t s6_69\" id=\"ti_69\" style=\"left:220px;bottom:848px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">evaluations which are whether: </div><div class=\"t s7_69\" id=\"tj_69\" style=\"left:220px;bottom:805px;display:inline;\">- </div><div class=\"t s6_69\" id=\"tk_69\" style=\"left:248px;bottom:805px;letter-spacing:-0.08px;word-spacing:2.03px;display:inline;\">the contracts contain an identified asset, which is either explicitly identified in the </div><div class=\"t s6_69\" id=\"tl_69\" style=\"left:248px;bottom:783px;letter-spacing:-0.07px;word-spacing:3.27px;display:inline;\">contract or implicitly specified by being identified at the time the asset is made </div><div class=\"t s6_69\" id=\"tm_69\" style=\"left:248px;bottom:762px;letter-spacing:-0.07px;word-spacing:0.04px;display:inline;\">available to the Group; </div><div class=\"t s7_69\" id=\"tn_69\" style=\"left:220px;bottom:741px;display:inline;\">- </div><div class=\"t s6_69\" id=\"to_69\" style=\"left:248px;bottom:741px;letter-spacing:-0.08px;word-spacing:0.34px;display:inline;\">the Group has the right to obtain substantially all of the economic benefits from use </div><div class=\"t s6_69\" id=\"tp_69\" style=\"left:248px;bottom:719px;letter-spacing:-0.07px;word-spacing:0.55px;display:inline;\">of the identified asset throughout the period of use, considering its rights within the </div><div class=\"t s6_69\" id=\"tq_69\" style=\"left:248px;bottom:698px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">defined scope of the contract; and </div><div class=\"t s7_69\" id=\"tr_69\" style=\"left:220px;bottom:676px;display:inline;\">- </div><div class=\"t s6_69\" id=\"ts_69\" style=\"left:248px;bottom:676px;letter-spacing:-0.07px;word-spacing:-0.19px;display:inline;\">the Group has the right to direct the use of the identified asset throughout the period </div><div class=\"t s6_69\" id=\"tt_69\" style=\"left:248px;bottom:655px;letter-spacing:-0.09px;word-spacing:-0.55px;display:inline;\">of use. The Group assess whether it has the right to direct \u201chow and for what purpose\u201d </div><div class=\"t s6_69\" id=\"tu_69\" style=\"left:248px;bottom:634px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">the asset is used throughout the period of use. </div><div class=\"t s6_69\" id=\"tv_69\" style=\"left:220px;bottom:579px;letter-spacing:-0.06px;word-spacing:0.53px;display:inline;\">For contracts that contains a lease component and one or more additional lease or non- </div><div class=\"t s6_69\" id=\"tw_69\" style=\"left:220px;bottom:557px;letter-spacing:-0.08px;word-spacing:-0.17px;display:inline;\">lease components, the Group allocates the consideration in the contract to each lease and </div><div class=\"t s6_69\" id=\"tx_69\" style=\"left:220px;bottom:536px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">non-lease component on the basis of their relative stand-alone prices. </div><div class=\"t s6_69\" id=\"ty_69\" style=\"left:220px;bottom:493px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Measurement and recognition of leases as a lessee </div><div class=\"t s6_69\" id=\"tz_69\" style=\"left:220px;bottom:459px;letter-spacing:-0.07px;word-spacing:-0.9px;display:inline;\">At lease commencement date, the Group recognises a right-of-use asset and a lease liability </div><div class=\"t s6_69\" id=\"t10_69\" style=\"left:220px;bottom:438px;letter-spacing:-0.06px;word-spacing:0.17px;display:inline;\">on the consolidated statement of financial position. The right-of-use asset is measured at </div><div class=\"t s6_69\" id=\"t11_69\" style=\"left:220px;bottom:416px;letter-spacing:-0.07px;word-spacing:1.09px;display:inline;\">cost, which is made up of the initial measurement of the lease liability, any initial direct </div><div class=\"t s6_69\" id=\"t12_69\" style=\"left:220px;bottom:395px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">costs incurred by the Group, an estimate of any costs to dismantle and remove the </div><div class=\"t s6_69\" id=\"t13_69\" style=\"left:220px;bottom:374px;letter-spacing:-0.09px;word-spacing:0.88px;display:inline;\">underlying asset at the end of the lease, and any lease payments made in advance of the </div><div class=\"t s6_69\" id=\"t14_69\" style=\"left:220px;bottom:352px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">lease commencement date (net of any lease incentives received). </div><div></div><div class=\"t s6_70\" id=\"t9_70\" style=\"left:220px;bottom:1052px;letter-spacing:-0.09px;word-spacing:3.13px;display:inline;\">The Group depreciates the right-of-use assets on a straight-line basis from the lease </div><div class=\"t s6_70\" id=\"ta_70\" style=\"left:220px;bottom:1030px;letter-spacing:-0.08px;word-spacing:-0.03px;display:inline;\">commencement date to the earlier of the end of the useful life of the right-of-use asset or </div><div class=\"t s6_70\" id=\"tb_70\" style=\"left:220px;bottom:1009px;letter-spacing:-0.07px;word-spacing:0.92px;display:inline;\">the end of the lease term unless the Group is reasonably certain to obtain ownership at </div><div class=\"t s6_70\" id=\"tc_70\" style=\"left:220px;bottom:987px;letter-spacing:-0.08px;word-spacing:0.57px;display:inline;\">the end of the lease term. The Group also assesses the right-of-use asset for impairment </div><div class=\"t s6_70\" id=\"td_70\" style=\"left:220px;bottom:966px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">when such indicator exists. </div><div class=\"t s6_70\" id=\"te_70\" style=\"left:220px;bottom:923px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">At the commencement date, the Group measures the lease liability at the present value of </div><div class=\"t s6_70\" id=\"tf_70\" style=\"left:220px;bottom:901px;letter-spacing:-0.08px;word-spacing:1.06px;display:inline;\">the lease payments unpaid at that date, discounted using the interest rate implicit in the </div><div class=\"t s6_70\" id=\"tg_70\" style=\"left:220px;bottom:880px;letter-spacing:-0.07px;word-spacing:-0.72px;display:inline;\">lease or, if that rate cannot be readily determined, the Group\u2019s incremental borrowing rate. </div><div class=\"t s6_70\" id=\"th_70\" style=\"left:220px;bottom:837px;letter-spacing:-0.1px;word-spacing:1.29px;display:inline;\">Lease payments included in the measurement of the lease liability are made up of fixed </div><div class=\"t s6_70\" id=\"ti_70\" style=\"left:220px;bottom:816px;letter-spacing:-0.08px;word-spacing:2.73px;display:inline;\">payments (including in-substance fixed payments) less any lease incentives receivable, </div><div class=\"t s6_70\" id=\"tj_70\" style=\"left:220px;bottom:794px;letter-spacing:-0.08px;word-spacing:-0.18px;display:inline;\">variable payments based on an index or rate, and amounts expected to be payable under a </div><div class=\"t s6_70\" id=\"tk_70\" style=\"left:220px;bottom:773px;letter-spacing:-0.06px;word-spacing:0.01px;display:inline;\">residual value guarantee. The lease payments also include the exercise price of a purchase </div><div class=\"t s6_70\" id=\"tl_70\" style=\"left:220px;bottom:751px;letter-spacing:-0.09px;word-spacing:2.34px;display:inline;\">option reasonably certain to be exercised by the Group and payment of penalties for </div><div class=\"t s6_70\" id=\"tm_70\" style=\"left:220px;bottom:730px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">terminating a lease, if the lease term reflects the Group exercising the option to terminate. </div><div class=\"t s6_70\" id=\"tn_70\" style=\"left:220px;bottom:687px;letter-spacing:-0.08px;word-spacing:0.74px;display:inline;\">Subsequent to initial measurement, the liability will be reduced for lease payments made </div><div class=\"t s6_70\" id=\"to_70\" style=\"left:220px;bottom:666px;letter-spacing:-0.08px;word-spacing:3.65px;display:inline;\">and increased for interest cost on the lease liability. It is remeasured to reflect any </div><div class=\"t s6_70\" id=\"tp_70\" style=\"left:220px;bottom:644px;letter-spacing:-0.07px;word-spacing:-0.53px;display:inline;\">reassessment or lease modification, or if there are changes in in-substance fixed payments. </div><div class=\"t s6_70\" id=\"tq_70\" style=\"left:220px;bottom:623px;letter-spacing:-0.08px;word-spacing:0.92px;display:inline;\">The variable lease payments that do not depend on an index or a rate are recognised as </div><div class=\"t s6_70\" id=\"tr_70\" style=\"left:220px;bottom:601px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">expense in the period on which the event or condition that triggers the payment occurs. </div><div class=\"t s6_70\" id=\"ts_70\" style=\"left:220px;bottom:558px;letter-spacing:-0.06px;word-spacing:0.72px;display:inline;\">When the lease is remeasured, the corresponding adjustment is reflected in the right-of- </div><div class=\"t s6_70\" id=\"tt_70\" style=\"left:220px;bottom:537px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">use asset, or profit and loss if the right-of-use asset is already reduced to zero. </div><div class=\"t s6_70\" id=\"tu_70\" style=\"left:220px;bottom:494px;letter-spacing:-0.08px;word-spacing:1.63px;display:inline;\">The Group has elected to account for short-term leases using the practical expedients. </div><div class=\"t s6_70\" id=\"tv_70\" style=\"left:220px;bottom:472px;letter-spacing:-0.07px;word-spacing:0.9px;display:inline;\">Instead of recognising a right-of-use asset and lease liability, the payments in relation to </div><div class=\"t s6_70\" id=\"tw_70\" style=\"left:220px;bottom:451px;letter-spacing:-0.08px;word-spacing:0.18px;display:inline;\">these leases are recognised as an expense in profit or loss on a straight-line basis over the </div><div class=\"t s6_70\" id=\"tx_70\" style=\"left:220px;bottom:430px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">lease term. Short-term leases are leases with a lease term of 12 month or less. </div><div class=\"t s6_70\" id=\"ty_70\" style=\"left:220px;bottom:387px;letter-spacing:-0.07px;word-spacing:-0.39px;display:inline;\">On the consolidated statement of financial position, right-of-use assets and lease liabilities </div><div class=\"t s6_70\" id=\"tz_70\" style=\"left:220px;bottom:365px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\"><span>have been presented separately. </span></div><div></div><div class=\"t s3_71\" id=\"t6_71\" style=\"left:147px;bottom:1119px;letter-spacing:0.06px;display:inline;\"><span>2.13 </span></div><div class=\"t s5_71\" id=\"t7_71\" style=\"left:220px;bottom:1118px;letter-spacing:-0.04px;display:inline;\">Equity </div><div class=\"t s6_71\" id=\"t8_71\" style=\"left:218px;bottom:1087px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">\u2022 \u201cShare capital\u201d represents the nominal value of equity shares. </div><div class=\"t s6_71\" id=\"t9_71\" style=\"left:218px;bottom:1049px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">\u2022 \u201cShare premium\u201d represents the amount paid for equity shares over the nominal value. </div><div class=\"t s6_71\" id=\"ta_71\" style=\"left:218px;bottom:1011px;letter-spacing:-0.08px;word-spacing:-0.54px;display:inline;\"><span>\u2022 \u201cTranslation reserve\u201d comprises foreign currency translation differences arising from the </span></div><div class=\"t s6_71\" id=\"tb_71\" style=\"left:218px;bottom:992px;letter-spacing:-0.07px;word-spacing:-0.06px;display:inline;\">translation of financial statements of the Group\u2019s foreign entities to HK$. </div><div class=\"t s6_71\" id=\"tc_71\" style=\"left:218px;bottom:954px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\"><span>\u2022 \u201cGroup reorganisation reserve\u201d arose on the group reorganisation.</span> </div><div class=\"t s6_71\" id=\"td_71\" style=\"left:218px;bottom:917px;letter-spacing:-0.1px;word-spacing:3.52px;display:inline;\">\u2022 \u201cAccumulated losses\u201d include all current period results as disclosed in the income </div><div class=\"t s6_71\" id=\"te_71\" style=\"left:218px;bottom:898px;letter-spacing:-0.06px;display:inline;\">statements. </div><div class=\"t s6_71\" id=\"tf_71\" style=\"left:218px;bottom:855px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\"><span>No dividends are proposed for the year.</span> </div><div class=\"t s6_71\" id=\"tg_71\" style=\"left:147px;bottom:800px;display:inline;\"><span>2</span></div><div class=\"t s5_71\" id=\"th_71\" style=\"left:155px;bottom:800px;letter-spacing:-0.07px;display:inline;\">.14 </div><div class=\"t s5_71\" id=\"ti_71\" style=\"left:220px;bottom:800px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">Revenue recognition </div><div class=\"t s6_71\" id=\"tj_71\" style=\"left:220px;bottom:766px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\"><span>Revenue arises mainly from contracts for IT software development. </span></div><div class=\"t s6_71\" id=\"tk_71\" style=\"left:220px;bottom:723px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">To determine whether to recognise revenue, the Group follows a 5-step process: </div><div class=\"t s6_71\" id=\"tl_71\" style=\"left:220px;bottom:689px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Step 1: Identifying the contract with a customer </div><div class=\"t s6_71\" id=\"tm_71\" style=\"left:220px;bottom:656px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Step 2: Identifying the performance obligations </div><div class=\"t s6_71\" id=\"tn_71\" style=\"left:220px;bottom:622px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Step 3: Determining the transaction price </div><div class=\"t s6_71\" id=\"to_71\" style=\"left:220px;bottom:589px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Step 4: Allocating the transaction price to the performance obligations </div><div class=\"t s6_71\" id=\"tp_71\" style=\"left:220px;bottom:555px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">Step 5: Recognising revenue when/as performance obligation(s) are satisfied </div><div class=\"t s6_71\" id=\"tq_71\" style=\"left:220px;bottom:512px;letter-spacing:-0.07px;word-spacing:2.2px;display:inline;\">In all cases, the total transaction price for a contract is allocated amongst the various </div><div class=\"t s6_71\" id=\"tr_71\" style=\"left:220px;bottom:491px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">performance obligations based on their relative stand-alone selling prices. The transaction </div><div class=\"t s6_71\" id=\"ts_71\" style=\"left:220px;bottom:469px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">price for a contract excludes any amounts collected on behalf of third parties. </div><div class=\"t s6_71\" id=\"tt_71\" style=\"left:220px;bottom:426px;letter-spacing:-0.08px;word-spacing:2.03px;display:inline;\">Revenue is recognised either at a point in time or over time, when (or as) the Group </div><div class=\"t s6_71\" id=\"tu_71\" style=\"left:220px;bottom:405px;letter-spacing:-0.08px;word-spacing:2.16px;display:inline;\">satisfies performance obligations by transferring the promised goods or services to its </div><div class=\"t s6_71\" id=\"tv_71\" style=\"left:220px;bottom:383px;letter-spacing:-0.06px;display:inline;\">customers. </div><div class=\"t s6_71\" id=\"tw_71\" style=\"left:220px;bottom:340px;letter-spacing:-0.09px;word-spacing:-0.73px;display:inline;\">Where the contract contains a financing component which provides a significant financing </div><div class=\"t s6_71\" id=\"tx_71\" style=\"left:220px;bottom:319px;letter-spacing:-0.08px;word-spacing:-0.82px;display:inline;\">benefit to the customer for more than 12 months, revenue is measured at the present value </div><div class=\"t s6_71\" id=\"ty_71\" style=\"left:220px;bottom:297px;letter-spacing:-0.07px;word-spacing:0.35px;display:inline;\">of the amount receivable, discounted using the discount rate that would be reflected in a </div><div class=\"t s6_71\" id=\"tz_71\" style=\"left:220px;bottom:276px;letter-spacing:-0.07px;word-spacing:-0.74px;display:inline;\">separate financing transaction with the customer, and interest income is accrued separately </div><div class=\"t s6_71\" id=\"t10_71\" style=\"left:220px;bottom:255px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">under the effective interest method. Where the contract contains a financing component </div><div class=\"t s6_71\" id=\"t11_71\" style=\"left:220px;bottom:233px;letter-spacing:-0.07px;word-spacing:1.65px;display:inline;\">which provides a significant financing benefit to the Group, revenue recognised under </div><div class=\"t s6_71\" id=\"t12_71\" style=\"left:220px;bottom:212px;letter-spacing:-0.07px;word-spacing:2.19px;display:inline;\">that contract includes the interest expense accreted on the contract liability under the </div><div class=\"t s6_71\" id=\"t13_71\" style=\"left:220px;bottom:190px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">effective interest method. </div><div></div><div class=\"t s7_72\" id=\"ta_72\" style=\"left:220px;bottom:1085px;letter-spacing:-0.08px;word-spacing:3.1px;display:inline;\">Further details of the Group\u2019s revenue and other income recognition policies are as </div><div class=\"t s7_72\" id=\"tb_72\" style=\"left:220px;bottom:1064px;letter-spacing:-0.04px;display:inline;\">follows: </div><div class=\"t s7_72\" id=\"tc_72\" style=\"left:220px;bottom:1030px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>Services income </span></div><div class=\"t s7_72\" id=\"td_72\" style=\"left:220px;bottom:997px;letter-spacing:-0.08px;word-spacing:5.69px;display:inline;\">Revenue from IT software development is recognised over time as the Group\u2019s </div><div class=\"t s7_72\" id=\"te_72\" style=\"left:220px;bottom:975px;letter-spacing:-0.09px;word-spacing:2.91px;display:inline;\">performance creates and enhances an asset that the customer controls. The progress </div><div class=\"t s7_72\" id=\"tf_72\" style=\"left:220px;bottom:954px;letter-spacing:-0.09px;word-spacing:1.85px;display:inline;\">towards complete satisfaction of a performance obligation is measured based on input </div><div class=\"t s7_72\" id=\"tg_72\" style=\"left:220px;bottom:932px;letter-spacing:-0.08px;word-spacing:0.34px;display:inline;\">method, i.e. the costs incurred up to date compared with the total budgeted costs, which </div><div class=\"t s7_72\" id=\"th_72\" style=\"left:220px;bottom:911px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">depict the Group\u2019s performance towards satisfying the performance obligation. </div><div class=\"t s7_72\" id=\"ti_72\" style=\"left:220px;bottom:868px;letter-spacing:-0.07px;word-spacing:-0.19px;display:inline;\">When the outcome of the contract cannot be reasonably measured, revenue is recognised </div><div class=\"t s7_72\" id=\"tj_72\" style=\"left:220px;bottom:846px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">only to the extent of contract costs incurred that are expected to be recovered. </div><div class=\"t s7_72\" id=\"tk_72\" style=\"left:220px;bottom:803px;letter-spacing:-0.08px;word-spacing:-0.01px;display:inline;\">Remittance and payment service fee income </div><div class=\"t s7_72\" id=\"tl_72\" style=\"left:220px;bottom:770px;letter-spacing:-0.08px;word-spacing:-0.36px;display:inline;\">Remittance and payment service fee income are recognised at the time the related services </div><div class=\"t s7_72\" id=\"tm_72\" style=\"left:220px;bottom:748px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">are rendered. </div><div class=\"t s7_72\" id=\"tn_72\" style=\"left:220px;bottom:705px;letter-spacing:-0.08px;word-spacing:-0.02px;display:inline;\">Media production service income </div><div class=\"t s7_72\" id=\"to_72\" style=\"left:220px;bottom:672px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">Media production service income is recognised on an appropriate basis over the relevant </div><div class=\"t s7_72\" id=\"tp_72\" style=\"left:220px;bottom:650px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\"><span>period in which the services are rendered.</span> </div><div class=\"t s7_72\" id=\"tq_72\" style=\"left:220px;bottom:617px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>Interest income </span></div><div class=\"t s7_72\" id=\"tr_72\" style=\"left:220px;bottom:583px;letter-spacing:-0.08px;word-spacing:3.3px;display:inline;\">Interest income is recognised on a time-proportion basis using the effective interest </div><div class=\"t s7_72\" id=\"ts_72\" style=\"left:220px;bottom:562px;letter-spacing:-0.06px;display:inline;\"><span>method.</span> </div><div class=\"t s7_72\" id=\"tt_72\" style=\"left:220px;bottom:519px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Contract assets and contract liabilities </div><div class=\"t s7_72\" id=\"tu_72\" style=\"left:220px;bottom:476px;letter-spacing:-0.09px;word-spacing:-0.93px;display:inline;\">If the Group performs by transferring goods or services to a customer before the customer </div><div class=\"t s7_72\" id=\"tv_72\" style=\"left:220px;bottom:455px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">pays consideration or before payment is due, the contract is presented as a contract asset, </div><div class=\"t s7_72\" id=\"tw_72\" style=\"left:220px;bottom:433px;letter-spacing:-0.08px;word-spacing:5.46px;display:inline;\">excluding any amounts presented as a receivable. Conversely, if a customer pays </div><div class=\"t s7_72\" id=\"tx_72\" style=\"left:220px;bottom:412px;letter-spacing:-0.09px;word-spacing:6.2px;display:inline;\">consideration, or the Group has a right to an amount of consideration that is </div><div class=\"t s7_72\" id=\"ty_72\" style=\"left:220px;bottom:391px;letter-spacing:-0.07px;word-spacing:-0.2px;display:inline;\">unconditional, before the Group transfers a good or service to the customer, the contract </div><div class=\"t s7_72\" id=\"tz_72\" style=\"left:220px;bottom:369px;letter-spacing:-0.09px;word-spacing:2.93px;display:inline;\">is presented as a contract liability when the payment is made or the payment is due </div><div class=\"t s7_72\" id=\"t10_72\" style=\"left:220px;bottom:348px;letter-spacing:-0.09px;word-spacing:6.05px;display:inline;\">(whichever is earlier). A receivable is the Group\u2019s right to consideration that is </div><div class=\"t s7_72\" id=\"t11_72\" style=\"left:220px;bottom:326px;letter-spacing:-0.09px;word-spacing:-0.54px;display:inline;\">unconditional or only the passage of time is required before payment of that consideration </div><div class=\"t s7_72\" id=\"t12_72\" style=\"left:220px;bottom:305px;letter-spacing:-0.05px;word-spacing:0.01px;display:inline;\">is due. </div><div class=\"t s7_72\" id=\"t13_72\" style=\"left:220px;bottom:262px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">For a single contract or a single set of related contracts, either a net contract asset or a net </div><div class=\"t s7_72\" id=\"t14_72\" style=\"left:220px;bottom:240px;letter-spacing:-0.07px;word-spacing:-0.53px;display:inline;\">contract liability is presented. Contract assets and contract liabilities of unrelated contracts </div><div class=\"t s7_72\" id=\"t15_72\" style=\"left:220px;bottom:219px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\">are not presented on a net basis. </div><div></div><div class=\"t s7_73\" id=\"t9_73\" style=\"left:220px;bottom:1076px;letter-spacing:-0.09px;word-spacing:1.85px;display:inline;\">For certain services provided by the Group, in accordance with the underlying service </div><div class=\"t s7_73\" id=\"ta_73\" style=\"left:220px;bottom:1055px;letter-spacing:-0.08px;word-spacing:3.07px;display:inline;\">agreements which negotiated on a case-by-case basis with customer, the Group may </div><div class=\"t s7_73\" id=\"tb_73\" style=\"left:220px;bottom:1033px;letter-spacing:-0.07px;word-spacing:1.96px;display:inline;\">receive from the customer the whole or some of the contractual payments before the </div><div class=\"t s7_73\" id=\"tc_73\" style=\"left:220px;bottom:1012px;letter-spacing:-0.07px;word-spacing:3.66px;display:inline;\">services are completed or when the goods are delivered (i.e. the timing of revenue </div><div class=\"t s7_73\" id=\"td_73\" style=\"left:220px;bottom:990px;letter-spacing:-0.07px;word-spacing:2.17px;display:inline;\">recognition for such transactions). The Group recognises a contract liability until it is </div><div class=\"t s7_73\" id=\"te_73\" style=\"left:220px;bottom:969px;letter-spacing:-0.07px;word-spacing:3.84px;display:inline;\">recognised as revenue. During that period, any significant financing components, if </div><div class=\"t s7_73\" id=\"tf_73\" style=\"left:220px;bottom:948px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">applicable, will be included in the contract liability and will be expensed as accrued unless </div><div class=\"t s7_73\" id=\"tg_73\" style=\"left:220px;bottom:926px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>the interest expense is eligible for capitalisation.</span> </div><div class=\"t s7_73\" id=\"th_73\" style=\"left:147px;bottom:885px;display:inline;\"><span>2</span></div><div class=\"t s6_73\" id=\"ti_73\" style=\"left:155px;bottom:885px;letter-spacing:-0.07px;display:inline;\">.15 </div><div class=\"t s6_73\" id=\"tj_73\" style=\"left:220px;bottom:885px;letter-spacing:-0.09px;word-spacing:-0.01px;display:inline;\"><span>Government grants and non-government grants</span> </div><div class=\"t s7_73\" id=\"tk_73\" style=\"left:220px;bottom:851px;letter-spacing:-0.08px;word-spacing:-0.02px;display:inline;\">Grants from the government are recognised at their fair value where there is a reasonable </div><div class=\"t s7_73\" id=\"tl_73\" style=\"left:220px;bottom:830px;letter-spacing:-0.08px;word-spacing:2.2px;display:inline;\">assurance that the grant will be received and the Group will comply with all attached </div><div class=\"t s7_73\" id=\"tm_73\" style=\"left:220px;bottom:809px;letter-spacing:-0.08px;word-spacing:2.38px;display:inline;\">conditions. Government grants are deferred and recognised in profit or loss over the </div><div class=\"t s7_73\" id=\"tn_73\" style=\"left:220px;bottom:787px;letter-spacing:-0.07px;word-spacing:-0.55px;display:inline;\">period necessary to match them with the costs that the grants are intended to compensate. </div><div class=\"t s7_73\" id=\"to_73\" style=\"left:220px;bottom:766px;letter-spacing:-0.08px;word-spacing:1.45px;display:inline;\">Government grants relating to income is presented in gross under other income in the </div><div class=\"t s7_73\" id=\"tp_73\" style=\"left:220px;bottom:744px;letter-spacing:-0.07px;word-spacing:-0.05px;display:inline;\"><span>consolidated statement of profit or loss and other comprehensive income.</span> </div><div class=\"t s7_73\" id=\"tq_73\" style=\"left:220px;bottom:702px;letter-spacing:-0.07px;word-spacing:4.24px;display:inline;\"><span>Non-government related grants are recognised as income when there is reasonable </span></div><div class=\"t s7_73\" id=\"tr_73\" style=\"left:220px;bottom:680px;letter-spacing:-0.07px;word-spacing:1.65px;display:inline;\">assurance that the entity will comply with all attached conditions and the grant will be </div><div class=\"t s7_73\" id=\"ts_73\" style=\"left:220px;bottom:659px;letter-spacing:-0.09px;word-spacing:0.91px;display:inline;\">received. Grants shall be initially measured at the fair value of the assets received or the </div><div class=\"t s7_73\" id=\"tt_73\" style=\"left:220px;bottom:637px;letter-spacing:-0.08px;word-spacing:1.66px;display:inline;\">nominal amount for cash grant where the grant relates to expenses already incurred, it </div><div class=\"t s7_73\" id=\"tu_73\" style=\"left:220px;bottom:616px;letter-spacing:-0.08px;word-spacing:0.51px;display:inline;\">shall be recognized in profit or loss immediately. For grants tied to specific performance </div><div class=\"t s7_73\" id=\"tv_73\" style=\"left:220px;bottom:595px;letter-spacing:-0.06px;word-spacing:0.32px;display:inline;\">obligations or multi-period projects, income shall be recognised using the percentage-of- </div><div class=\"t s7_73\" id=\"tw_73\" style=\"left:220px;bottom:573px;letter-spacing:-0.07px;word-spacing:-0.05px;display:inline;\"><span>completion method, systematically matching grant revenue with the related costs.</span> </div><div class=\"t s6_73\" id=\"tx_73\" style=\"left:147px;bottom:532px;letter-spacing:-0.07px;display:inline;\"><span>2.16 </span></div><div class=\"t s6_73\" id=\"ty_73\" style=\"left:220px;bottom:532px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Impairment of non-financial assets </div><div class=\"t s7_73\" id=\"tz_73\" style=\"left:220px;bottom:498px;letter-spacing:-0.08px;word-spacing:-0.35px;display:inline;\">Property, plant and equipment (including right-of-use assets) and intangible assets and the </div><div class=\"t s7_73\" id=\"t10_73\" style=\"left:220px;bottom:477px;letter-spacing:-0.07px;display:inline;\">Company\u2019s interests in subsidiaries are subject to impairment testing. </div><div class=\"t s7_73\" id=\"t11_73\" style=\"left:220px;bottom:443px;letter-spacing:-0.09px;word-spacing:-0.17px;display:inline;\">An impairment loss is recognised as an expense immediately for the amount by which the </div><div class=\"t s7_73\" id=\"t12_73\" style=\"left:220px;bottom:422px;letter-spacing:-0.08px;word-spacing:-0.38px;display:inline;\">asset\u2019s carrying amount exceeds its recoverable amount. Recoverable amount is the higher </div><div class=\"t s7_73\" id=\"t13_73\" style=\"left:220px;bottom:401px;letter-spacing:-0.06px;word-spacing:2.19px;display:inline;\">of fair value, reflecting market conditions less costs of disposal, and value in use. </div><div class=\"t s7_73\" id=\"t14_73\" style=\"left:785px;bottom:401px;letter-spacing:0.03px;display:inline;\">In </div><div class=\"t s7_73\" id=\"t15_73\" style=\"left:220px;bottom:379px;letter-spacing:-0.07px;word-spacing:-0.75px;display:inline;\">assessing value in use, the estimated future cash flows are discounted to their present value </div><div class=\"t s7_73\" id=\"t16_73\" style=\"left:220px;bottom:358px;letter-spacing:-0.07px;word-spacing:2.36px;display:inline;\">using a pre-tax discount rate that reflects current market assessment of time value of </div><div class=\"t s7_73\" id=\"t17_73\" style=\"left:220px;bottom:336px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">money and the risk specific to the asset. </div><div class=\"t s7_73\" id=\"t18_73\" style=\"left:220px;bottom:293px;letter-spacing:-0.08px;word-spacing:0.2px;display:inline;\">For the purposes of assessing impairment, where an asset does not generate cash inflows </div><div class=\"t s7_73\" id=\"t19_73\" style=\"left:220px;bottom:272px;letter-spacing:-0.08px;word-spacing:0.56px;display:inline;\">largely independent from those from other assets, the recoverable amount is determined </div><div class=\"t s7_73\" id=\"t1a_73\" style=\"left:220px;bottom:250px;letter-spacing:-0.08px;word-spacing:2.53px;display:inline;\">for the smallest group of assets that generate cash inflows independently (i.e. a cash- </div><div class=\"t s7_73\" id=\"t1b_73\" style=\"left:220px;bottom:229px;letter-spacing:-0.06px;word-spacing:-0.19px;display:inline;\">generating unit). </div><div class=\"t s7_73\" id=\"t1c_73\" style=\"left:334px;bottom:229px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">As a result, some assets are tested individually for impairment and some </div><div class=\"t s7_73\" id=\"t1d_73\" style=\"left:220px;bottom:208px;letter-spacing:-0.09px;word-spacing:0.58px;display:inline;\">are tested at cash-generating unit level. </div><div class=\"t s7_73\" id=\"t1e_73\" style=\"left:482px;bottom:208px;letter-spacing:-0.08px;word-spacing:0.53px;display:inline;\">Goodwill in particular is allocated to those cash- </div><div class=\"t s7_73\" id=\"t1f_73\" style=\"left:220px;bottom:186px;letter-spacing:-0.06px;word-spacing:3.65px;display:inline;\">generating units that are expected to benefit from synergies of the related business </div><div class=\"t s7_73\" id=\"t1g_73\" style=\"left:220px;bottom:165px;letter-spacing:-0.07px;word-spacing:1.8px;display:inline;\">combination and represent the lowest level within the Group at which the goodwill is </div><div class=\"t s7_73\" id=\"t1h_73\" style=\"left:220px;bottom:144px;letter-spacing:-0.09px;word-spacing:-0.36px;display:inline;\">monitored for internal management purpose and not be larger than an operating segment. </div><div></div><div class=\"t s7_74\" id=\"t8_74\" style=\"left:220px;bottom:1075px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Impairment loss is charged pro rata to the other assets in the cash generating unit, except </div><div class=\"t s7_74\" id=\"t9_74\" style=\"left:220px;bottom:1053px;letter-spacing:-0.07px;word-spacing:0.72px;display:inline;\">that the carrying value of an asset will not be reduced below its individual fair value less </div><div class=\"t s7_74\" id=\"ta_74\" style=\"left:220px;bottom:1032px;letter-spacing:-0.07px;display:inline;\">cost of disposal, or value in use, if determinable. </div><div class=\"t s7_74\" id=\"tb_74\" style=\"left:220px;bottom:989px;letter-spacing:-0.07px;word-spacing:-0.18px;display:inline;\">Impairment loss is reversed if there has been a favourable change in the estimates used to </div><div class=\"t s7_74\" id=\"tc_74\" style=\"left:220px;bottom:967px;letter-spacing:-0.09px;word-spacing:0.73px;display:inline;\">determine the assets\u2019 recoverable amount and only to the extent that the assets\u2019 carrying </div><div class=\"t s7_74\" id=\"td_74\" style=\"left:220px;bottom:946px;letter-spacing:-0.07px;word-spacing:1.27px;display:inline;\">amount does not exceed the carrying amount that would have been determined, net of </div><div class=\"t s7_74\" id=\"te_74\" style=\"left:220px;bottom:925px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\"><span>depreciation or amortisation, if no impairment loss had been recognised.</span> </div><div class=\"t s7_74\" id=\"tf_74\" style=\"left:147px;bottom:883px;display:inline;\"><span>2</span></div><div class=\"t s6_74\" id=\"tg_74\" style=\"left:155px;bottom:883px;letter-spacing:-0.07px;display:inline;\">.17 </div><div class=\"t s6_74\" id=\"th_74\" style=\"left:220px;bottom:883px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Employee benefits </div><div class=\"t s7_74\" id=\"ti_74\" style=\"left:220px;bottom:850px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Retirement benefits </div><div class=\"t s7_74\" id=\"tj_74\" style=\"left:220px;bottom:816px;letter-spacing:-0.08px;display:inline;\">Retirement benefits to employees are provided through defined contribution plans. </div><div class=\"t s7_74\" id=\"tk_74\" style=\"left:220px;bottom:773px;letter-spacing:-0.07px;word-spacing:-0.52px;display:inline;\">The Group participates in various defined contribution retirement benefit plans which are </div><div class=\"t s7_74\" id=\"tl_74\" style=\"left:220px;bottom:752px;letter-spacing:-0.08px;word-spacing:-0.03px;display:inline;\">available to all relevant employees. These plans are generally funded through payments to </div><div class=\"t s7_74\" id=\"tm_74\" style=\"left:220px;bottom:730px;letter-spacing:-0.07px;word-spacing:8.95px;display:inline;\">schemes established by governments or trustee-administered funds. A defined </div><div class=\"t s7_74\" id=\"tn_74\" style=\"left:220px;bottom:709px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">contribution plan is a pension plan under which the Group pays contributions on a </div><div class=\"t s7_74\" id=\"to_74\" style=\"left:220px;bottom:688px;letter-spacing:-0.09px;word-spacing:-0.18px;display:inline;\">mandatory, contractual or voluntary basis into a separate fund. The Group has no legal or </div><div class=\"t s7_74\" id=\"tp_74\" style=\"left:220px;bottom:666px;letter-spacing:-0.07px;word-spacing:0.57px;display:inline;\">constructive obligations to pay further contributions if the fund does not hold sufficient </div><div class=\"t s7_74\" id=\"tq_74\" style=\"left:220px;bottom:645px;letter-spacing:-0.08px;word-spacing:1.1px;display:inline;\">assets to pay all employees the benefits relating to employee services in the current and </div><div class=\"t s7_74\" id=\"tr_74\" style=\"left:220px;bottom:623px;letter-spacing:-0.06px;word-spacing:0.93px;display:inline;\">prior years. The Group\u2019s contributions to the defined contribution plans are recognised </div><div class=\"t s7_74\" id=\"ts_74\" style=\"left:220px;bottom:602px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">as an expense in profit or loss as employees render services during the year. </div><div class=\"t s7_74\" id=\"tt_74\" style=\"left:220px;bottom:559px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Short-term employee benefits </div><div class=\"t s7_74\" id=\"tu_74\" style=\"left:220px;bottom:525px;letter-spacing:-0.08px;word-spacing:-0.93px;display:inline;\">Liability for wages and salaries, including non-monetary benefits, annual leave, long service </div><div class=\"t s7_74\" id=\"tv_74\" style=\"left:220px;bottom:504px;letter-spacing:-0.09px;word-spacing:-0.56px;display:inline;\">leave and accumulating sick leave expected to be settled within 12 months of the reporting </div><div class=\"t s7_74\" id=\"tw_74\" style=\"left:220px;bottom:482px;letter-spacing:-0.07px;word-spacing:-0.24px;display:inline;\">date are recognised in other payables in respect of employees\u2019 services up to the reporting </div><div class=\"t s7_74\" id=\"tx_74\" style=\"left:220px;bottom:461px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\"><span>date and are measured at the amounts expected to be paid when the liabilities are settled.</span> </div><div class=\"t s7_74\" id=\"ty_74\" style=\"left:147px;bottom:420px;display:inline;\"><span>2</span></div><div class=\"t s6_74\" id=\"tz_74\" style=\"left:155px;bottom:420px;letter-spacing:-0.07px;display:inline;\">.18 </div><div class=\"t s6_74\" id=\"t10_74\" style=\"left:220px;bottom:420px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Related parties </div><div class=\"t s7_74\" id=\"t11_74\" style=\"left:220px;bottom:386px;letter-spacing:-0.07px;word-spacing:1.07px;display:inline;\">For the purposes of these consolidated financial statements, a party is considered to be </div><div class=\"t s7_74\" id=\"t12_74\" style=\"left:220px;bottom:365px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">related to the Company if: </div><div class=\"t s7_74\" id=\"t13_74\" style=\"left:147px;bottom:322px;letter-spacing:-0.03px;display:inline;\">(a) </div><div class=\"t s7_74\" id=\"t14_74\" style=\"left:220px;bottom:322px;letter-spacing:-0.07px;display:inline;\">the party is a person or a close member of that person\u2019s family and if that person: </div><div class=\"t s7_74\" id=\"t15_74\" style=\"left:248px;bottom:288px;letter-spacing:-0.04px;display:inline;\">(i) </div><div class=\"t s7_74\" id=\"t16_74\" style=\"left:282px;bottom:288px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">has control or joint control over the Group; </div><div class=\"t s7_74\" id=\"t17_74\" style=\"left:248px;bottom:267px;letter-spacing:-0.03px;display:inline;\">(ii) </div><div class=\"t s7_74\" id=\"t18_74\" style=\"left:282px;bottom:267px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">has significant influence over the Group; or </div><div class=\"t s3_74\" id=\"t19_74\" style=\"left:248px;bottom:246px;display:inline;\">(iii) </div><div class=\"t s7_74\" id=\"t1a_74\" style=\"left:282px;bottom:245px;letter-spacing:-0.08px;word-spacing:0.9px;display:inline;\">is a member of the key management personnel of the Group or of a parent of </div><div class=\"t s7_74\" id=\"t1b_74\" style=\"left:282px;bottom:224px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">the Group. </div><div></div><div class=\"t s7_75\" id=\"t9_75\" style=\"left:220px;bottom:1084px;letter-spacing:-0.02px;display:inline;\">(b) </div><div class=\"t s7_75\" id=\"ta_75\" style=\"left:248px;bottom:1084px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">the party is an entity and if any of the following conditions applies: </div><div class=\"t s7_75\" id=\"tb_75\" style=\"left:248px;bottom:1063px;letter-spacing:-0.04px;display:inline;\">(i) </div><div class=\"t s7_75\" id=\"tc_75\" style=\"left:282px;bottom:1063px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">the entity and the Group are members of the same group. </div><div class=\"t s7_75\" id=\"td_75\" style=\"left:248px;bottom:1042px;letter-spacing:-0.03px;display:inline;\">(ii) </div><div class=\"t s7_75\" id=\"te_75\" style=\"left:282px;bottom:1042px;letter-spacing:-0.06px;word-spacing:0.53px;display:inline;\">one entity is an associate or joint venture of the other entity (or an associate or </div><div class=\"t s7_75\" id=\"tf_75\" style=\"left:282px;bottom:1020px;letter-spacing:-0.07px;display:inline;\">joint venture of a member of a group of which the other entity is a member). </div><div class=\"t s7_75\" id=\"tg_75\" style=\"left:248px;bottom:999px;letter-spacing:-0.03px;display:inline;\">(iii) </div><div class=\"t s7_75\" id=\"th_75\" style=\"left:282px;bottom:999px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">the entity and the Group are joint ventures of the same third party. </div><div class=\"t s7_75\" id=\"ti_75\" style=\"left:248px;bottom:977px;letter-spacing:-0.04px;display:inline;\">(iv) </div><div class=\"t s7_75\" id=\"tj_75\" style=\"left:282px;bottom:977px;letter-spacing:-0.09px;word-spacing:0.73px;display:inline;\">one entity is a joint venture of a third entity and the other entity is an associate </div><div class=\"t s7_75\" id=\"tk_75\" style=\"left:282px;bottom:956px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">of the third entity. </div><div class=\"t s7_75\" id=\"tl_75\" style=\"left:248px;bottom:934px;letter-spacing:-0.05px;display:inline;\">(v) </div><div class=\"t s7_75\" id=\"tm_75\" style=\"left:282px;bottom:934px;letter-spacing:-0.08px;word-spacing:2.21px;display:inline;\">the entity is a post-employment benefit plan for the benefit of employees of </div><div class=\"t s7_75\" id=\"tn_75\" style=\"left:282px;bottom:913px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">either the Group or an entity related to the Group. </div><div class=\"t s7_75\" id=\"to_75\" style=\"left:248px;bottom:892px;letter-spacing:-0.04px;display:inline;\">(vi) </div><div class=\"t s7_75\" id=\"tp_75\" style=\"left:282px;bottom:892px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">the entity is controlled or jointly controlled by a person identified in (a). </div><div class=\"t s7_75\" id=\"tq_75\" style=\"left:248px;bottom:870px;letter-spacing:-0.04px;display:inline;\">(vii) </div><div class=\"t s7_75\" id=\"tr_75\" style=\"left:282px;bottom:870px;letter-spacing:-0.07px;word-spacing:-0.89px;display:inline;\">a person identified in (a)(i) has significant influence over the entity or is a member </div><div class=\"t s7_75\" id=\"ts_75\" style=\"left:282px;bottom:849px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">of the key management personnel of the entity (or of a parent of the entity). </div><div class=\"t s7_75\" id=\"tt_75\" style=\"left:248px;bottom:828px;letter-spacing:-0.04px;display:inline;\">(viii) </div><div class=\"t s7_75\" id=\"tu_75\" style=\"left:282px;bottom:828px;letter-spacing:-0.09px;word-spacing:4.05px;display:inline;\">the entity, or any member of a group of which it is a part, provides key </div><div class=\"t s7_75\" id=\"tv_75\" style=\"left:282px;bottom:806px;letter-spacing:-0.07px;word-spacing:-0.06px;display:inline;\">management personnel services to the Group or to the parent of the Group. </div><div class=\"t s7_75\" id=\"tw_75\" style=\"left:227px;bottom:763px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">Close family members of an individual are those family members who may expected to </div><div class=\"t s7_75\" id=\"tx_75\" style=\"left:227px;bottom:742px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\"><span>influence, or be influenced by, that individual in their dealings with the entity.</span> </div><div class=\"t s3_75\" id=\"ty_75\" style=\"left:147px;bottom:703px;letter-spacing:0.06px;display:inline;\"><span>2.19 </span></div><div class=\"t s6_75\" id=\"tz_75\" style=\"left:220px;bottom:702px;letter-spacing:-0.07px;word-spacing:-0.11px;display:inline;\">Accounting for income taxes </div><div class=\"t s7_75\" id=\"t10_75\" style=\"left:220px;bottom:669px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">Taxation comprises current tax and deferred tax. </div><div class=\"t s7_75\" id=\"t11_75\" style=\"left:220px;bottom:625px;letter-spacing:-0.08px;word-spacing:0.16px;display:inline;\">Current tax is based on taxable profit or loss for the period. Taxable profit or loss differs </div><div class=\"t s7_75\" id=\"t12_75\" style=\"left:220px;bottom:604px;letter-spacing:-0.08px;word-spacing:2.56px;display:inline;\">from profit or loss as reported in the income statement because it excludes items of </div><div class=\"t s7_75\" id=\"t13_75\" style=\"left:220px;bottom:583px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">income and expense that are taxable or deductible in other years and it further excludes </div><div class=\"t s7_75\" id=\"t14_75\" style=\"left:220px;bottom:561px;letter-spacing:-0.06px;word-spacing:-0.54px;display:inline;\">items that are never taxable or deductible. The asset or liability for current tax is calculated </div><div class=\"t s7_75\" id=\"t15_75\" style=\"left:220px;bottom:540px;letter-spacing:-0.08px;display:inline;\">using tax rates that have been enacted or substantively enacted by the balance sheet date. </div><div class=\"t s7_75\" id=\"t16_75\" style=\"left:220px;bottom:497px;letter-spacing:-0.08px;word-spacing:2.01px;display:inline;\"><span>Deferred tax is recognised on differences between the carrying amounts of assets and </span></div><div class=\"t s7_75\" id=\"t17_75\" style=\"left:220px;bottom:475px;letter-spacing:-0.08px;word-spacing:4.38px;display:inline;\">liabilities in the financial information and the corresponding tax bases used in the </div><div class=\"t s7_75\" id=\"t18_75\" style=\"left:220px;bottom:454px;letter-spacing:-0.07px;word-spacing:-0.93px;display:inline;\">computation of taxable profit and is accounted for using the balance sheet liability method. </div><div class=\"t s7_75\" id=\"t19_75\" style=\"left:220px;bottom:433px;letter-spacing:-0.07px;word-spacing:0.84px;display:inline;\">Deferred tax liabilities are generally recognised for all taxable temporary differences and </div><div class=\"t s7_75\" id=\"t1a_75\" style=\"left:220px;bottom:411px;letter-spacing:-0.08px;word-spacing:0.34px;display:inline;\">deferred tax assets are recognised to the extent that it is probable that taxable profits will </div><div class=\"t s7_75\" id=\"t1b_75\" style=\"left:220px;bottom:390px;letter-spacing:-0.08px;word-spacing:1.48px;display:inline;\">be available against which deductible temporary differences can be utilised. Such assets </div><div class=\"t s7_75\" id=\"t1c_75\" style=\"left:220px;bottom:369px;letter-spacing:-0.08px;word-spacing:-0.15px;display:inline;\">and liabilities are not recognised if the temporary difference arises from initial recognition </div><div class=\"t s7_75\" id=\"t1d_75\" style=\"left:220px;bottom:347px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">of goodwill or from the initial recognition (other than in a business combination) of other </div><div class=\"t s7_75\" id=\"t1e_75\" style=\"left:220px;bottom:326px;letter-spacing:-0.08px;word-spacing:4.38px;display:inline;\">assets and liabilities in a transaction that affects neither the taxable profit nor the </div><div class=\"t s7_75\" id=\"t1f_75\" style=\"left:220px;bottom:304px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">accounting profit. </div><div class=\"t s7_75\" id=\"t1g_75\" style=\"left:220px;bottom:261px;letter-spacing:-0.08px;word-spacing:4.95px;display:inline;\">Deferred tax liabilities are recognised for taxable temporary differences arising on </div><div class=\"t s7_75\" id=\"t1h_75\" style=\"left:220px;bottom:240px;letter-spacing:-0.08px;word-spacing:0.33px;display:inline;\">investments in subsidiaries, except where the Group is able to control the reversal of the </div><div class=\"t s7_75\" id=\"t1i_75\" style=\"left:220px;bottom:218px;letter-spacing:-0.06px;word-spacing:-0.19px;display:inline;\">temporary differences and it is probable that the temporary differences will not reverse in </div><div class=\"t s7_75\" id=\"t1j_75\" style=\"left:220px;bottom:197px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">the foreseeable future. </div><div></div><div class=\"t s6_76\" id=\"t8_76\" style=\"left:220px;bottom:1077px;letter-spacing:-0.08px;word-spacing:0.74px;display:inline;\">Deferred tax is calculated, without discounting, at tax rates that are expected to apply in </div><div class=\"t s6_76\" id=\"t9_76\" style=\"left:220px;bottom:1056px;letter-spacing:-0.07px;word-spacing:3.66px;display:inline;\">the period the liability is settled or the asset realised, provided they are enacted or </div><div class=\"t s6_76\" id=\"ta_76\" style=\"left:220px;bottom:1035px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">substantively enacted at the reporting date. </div><div class=\"t s6_76\" id=\"tb_76\" style=\"left:220px;bottom:992px;letter-spacing:-0.08px;word-spacing:1.81px;display:inline;\">The carrying amount of deferred tax assets is reviewed at each balance sheet date and </div><div class=\"t s6_76\" id=\"tc_76\" style=\"left:220px;bottom:971px;letter-spacing:-0.08px;word-spacing:1.28px;display:inline;\">reduced to the extent that it is no longer probable that sufficient taxable profits will be </div><div class=\"t s6_76\" id=\"td_76\" style=\"left:220px;bottom:949px;letter-spacing:-0.06px;word-spacing:0.16px;display:inline;\">available to allow all or part of the asset to be recovered. Deferred tax is calculated at the </div><div class=\"t s6_76\" id=\"te_76\" style=\"left:220px;bottom:928px;letter-spacing:-0.07px;word-spacing:0.49px;display:inline;\">tax rates that are expected to apply in the period when the liability is settled, or the asset </div><div class=\"t s6_76\" id=\"tf_76\" style=\"left:220px;bottom:906px;letter-spacing:-0.08px;word-spacing:1.66px;display:inline;\">realised. Deferred tax is charged or credited to profit or loss, except when it relates to </div><div class=\"t s6_76\" id=\"tg_76\" style=\"left:220px;bottom:885px;letter-spacing:-0.09px;word-spacing:1.48px;display:inline;\">items charged or credited directly to equity, in which case the deferred tax is also dealt </div><div class=\"t s6_76\" id=\"th_76\" style=\"left:220px;bottom:864px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">with in equity. </div><div class=\"t s6_76\" id=\"ti_76\" style=\"left:220px;bottom:822px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">Deferred tax assets and liabilities are offset when there is a legally enforceable right set off </div><div class=\"t s6_76\" id=\"tj_76\" style=\"left:220px;bottom:803px;letter-spacing:-0.06px;word-spacing:-0.34px;display:inline;\">current tax assets against current tax liabilities and when they relate to income taxes levied </div><div class=\"t s6_76\" id=\"tk_76\" style=\"left:220px;bottom:783px;letter-spacing:-0.07px;word-spacing:-0.54px;display:inline;\">by the same taxation authority and the Company intends to settle its current tax assets and </div><div class=\"t s6_76\" id=\"tl_76\" style=\"left:220px;bottom:763px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\"><span>liabilities on a net basis.</span> </div><div class=\"t s6_76\" id=\"tm_76\" style=\"left:147px;bottom:724px;letter-spacing:-0.07px;display:inline;\"><span>2.20 </span></div><div class=\"t s5_76\" id=\"tn_76\" style=\"left:220px;bottom:724px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Earnings per ordinary share </div><div class=\"t s6_76\" id=\"to_76\" style=\"left:220px;bottom:689px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">The Company presents basic and diluted earnings per share data for its ordinary shares. </div><div class=\"t s6_76\" id=\"tp_76\" style=\"left:218px;bottom:652px;letter-spacing:-0.08px;word-spacing:-0.02px;display:inline;\">Basic earnings per ordinary share is calculated by dividing the profit or loss attributable to </div><div class=\"t s6_76\" id=\"tq_76\" style=\"left:218px;bottom:633px;letter-spacing:-0.07px;word-spacing:0.76px;display:inline;\">Shareholders by the weighted average number of ordinary shares outstanding during the </div><div class=\"t s6_76\" id=\"tr_76\" style=\"left:218px;bottom:614px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">reporting period. </div><div class=\"t s6_76\" id=\"ts_76\" style=\"left:218px;bottom:576px;letter-spacing:-0.08px;word-spacing:0.2px;display:inline;\">Diluted earnings per ordinary share is calculated by adjusting the earnings and number of </div><div class=\"t s6_76\" id=\"tt_76\" style=\"left:218px;bottom:557px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>ordinary shares for the effects of dilutive potential ordinary shares.</span> </div><div class=\"t s6_76\" id=\"tu_76\" style=\"left:147px;bottom:506px;letter-spacing:-0.07px;display:inline;\"><span>2.21 </span></div><div class=\"t s5_76\" id=\"tv_76\" style=\"left:220px;bottom:506px;letter-spacing:-0.07px;word-spacing:-0.17px;display:inline;\">Segment reporting </div><div class=\"t s6_76\" id=\"tw_76\" style=\"left:220px;bottom:472px;letter-spacing:-0.07px;word-spacing:3.47px;display:inline;\">Operating segments are reported in a manner consistent with the internal reporting </div><div class=\"t s6_76\" id=\"tx_76\" style=\"left:220px;bottom:453px;letter-spacing:-0.07px;word-spacing:2.16px;display:inline;\">provided to the chief operating decision-makers. The chief operating decision-makers, </div><div class=\"t s6_76\" id=\"ty_76\" style=\"left:220px;bottom:434px;letter-spacing:-0.08px;word-spacing:0.72px;display:inline;\">who are responsible for allocating resources and assessing performance of the operating </div><div class=\"t s6_76\" id=\"tz_76\" style=\"left:220px;bottom:415px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">segments, has been identified as the executive board of Directors. </div><div class=\"t s6_76\" id=\"t10_76\" style=\"left:220px;bottom:377px;letter-spacing:-0.08px;word-spacing:0.18px;display:inline;\">All operations and information are reviewed together.  During the year, in the opinion of </div><div class=\"t s6_76\" id=\"t11_76\" style=\"left:220px;bottom:359px;letter-spacing:-0.08px;word-spacing:-0.39px;display:inline;\">the Directors, there is only one reportable operating segment of IT software development </div><span>in Hong Kong due to its significant portion of operation among all business activities.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00207": {
   "value": "<span>2.1 </span><div class=\"t s7_58\" id=\"to_58\" style=\"left:165px;bottom:746px;letter-spacing:0.12px;word-spacing:-0.02px;display:inline;\">Basis of preparation </div><div class=\"t s6_58\" id=\"tp_58\" style=\"left:165px;bottom:712px;letter-spacing:-0.07px;word-spacing:-0.37px;display:inline;\">These Group and parent company financial statements were prepared in accordance with the UK- </div><div class=\"t s6_58\" id=\"tq_58\" style=\"left:165px;bottom:691px;letter-spacing:-0.07px;word-spacing:-1.08px;display:inline;\">adopted International Accounting Standards and with the requirements of the Companies Act 2006 </div><div class=\"t s6_58\" id=\"tr_58\" style=\"left:165px;bottom:669px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">as applicable to companies reporting under those standards. </div><div class=\"t s6_58\" id=\"ts_58\" style=\"left:165px;bottom:626px;letter-spacing:-0.07px;word-spacing:-0.71px;display:inline;\">The financial statements of the Group and parent company have been prepared on an accrual basis </div><div class=\"t s6_58\" id=\"tt_58\" style=\"left:165px;bottom:605px;letter-spacing:-0.08px;word-spacing:-0.94px;display:inline;\">and under historical cost convention. The financial statements are presented in Hong Kong Dollars </div><div class=\"t s6_58\" id=\"tu_58\" style=\"left:165px;bottom:584px;letter-spacing:-0.07px;word-spacing:-0.37px;display:inline;\">(\u201cHK$\u201d), which is the Group\u2019s and Parent Company\u2019s functional and presentational currency, and </div><span>rounded to the nearest dollar. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00208": {
   "value": "<span>2.2 </span><div class=\"t s5_59\" id=\"t7_59\" style=\"left:220px;bottom:1134px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">New Standards and Interpretations </div><div class=\"t s6_59\" id=\"t8_59\" style=\"left:220px;bottom:1113px;letter-spacing:-0.09px;word-spacing:1.08px;display:inline;\">In the current year, the Group has applied the following new and amendments to IFRS </div><div class=\"t s6_59\" id=\"t9_59\" style=\"left:220px;bottom:1093px;letter-spacing:-0.09px;word-spacing:0.75px;display:inline;\">Accounting Standards for the first time, which are mandatorily effective for the Group\u2019s </div><div class=\"t s6_59\" id=\"ta_59\" style=\"left:220px;bottom:1072px;letter-spacing:-0.07px;word-spacing:0.11px;display:inline;\">annual period beginning on 1 April 2025 for the preparation of the consolidated financial </div><div class=\"t s6_59\" id=\"tb_59\" style=\"left:220px;bottom:1052px;letter-spacing:-0.06px;display:inline;\">statements: </div><div class=\"t s6_59\" id=\"tc_59\" style=\"left:220px;bottom:1019px;letter-spacing:-0.05px;display:inline;\">IAS 21 </div><div class=\"t s6_59\" id=\"td_59\" style=\"left:437px;bottom:1019px;letter-spacing:-0.08px;word-spacing:0.04px;display:inline;\">Amendments \u2013 Lack of exchangeability </div><div class=\"t s6_59\" id=\"te_59\" style=\"left:218px;bottom:968px;letter-spacing:-0.09px;word-spacing:0.01px;display:inline;\">The application of the amendments to IFRS Accounting Standards in the current year has </div><div class=\"t s6_59\" id=\"tf_59\" style=\"left:218px;bottom:947px;letter-spacing:-0.08px;word-spacing:-0.55px;display:inline;\">had no material impact on the Group\u2019s financial positions and performance for the current </div><div class=\"t s6_59\" id=\"tg_59\" style=\"left:218px;bottom:927px;letter-spacing:-0.08px;word-spacing:-0.75px;display:inline;\">and prior years and/or on the disclosures set out in these consolidated financial statements. </div><div class=\"t s6_59\" id=\"th_59\" style=\"left:218px;bottom:894px;letter-spacing:-0.09px;word-spacing:-0.75px;display:inline;\">The Group has not early applied the following amendments to IFRS Accounting Standards </div><div class=\"t s6_59\" id=\"ti_59\" style=\"left:218px;bottom:874px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">that have been issued but are not yet effective: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tj_59\" style=\"left:227px;bottom:842px;letter-spacing:0.03px;display:inline;\">Standard </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tk_59\" style=\"left:324px;bottom:842px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Impact on initial application </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tl_59\" style=\"left:660px;bottom:842px;letter-spacing:0.02px;word-spacing:-0.15px;display:inline;\">Effective date </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tm_59\" style=\"left:227px;bottom:823px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">IFRS 1, </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tr_59\" style=\"left:324px;bottom:823px;letter-spacing:0.01px;word-spacing:5.47px;display:inline;\">Amendments \u2013 Annual Improvements to IFRS </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tu_59\" style=\"left:660px;bottom:823px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">1 January 2026 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tn_59\" style=\"left:227px;bottom:805px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">IFRS 7, </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"ts_59\" style=\"left:324px;bottom:805px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">Accounting Standards \u2013 </div><div class=\"t s7_59\" id=\"tt_59\" style=\"left:481px;bottom:805px;letter-spacing:0.04px;word-spacing:0.02px;display:inline;\">Volume 11 </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"to_59\" style=\"left:227px;bottom:787px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">IFRS 9, </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tp_59\" style=\"left:227px;bottom:769px;letter-spacing:0.04px;word-spacing:-0.07px;display:inline;\">IFRS 10 &amp; </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tq_59\" style=\"left:227px;bottom:751px;letter-spacing:0.06px;word-spacing:-0.01px;display:inline;\">IAS 7 </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tv_59\" style=\"left:227px;bottom:733px;letter-spacing:0.05px;word-spacing:-0.08px;display:inline;\">IFRS 9 &amp; </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tx_59\" style=\"left:324px;bottom:733px;letter-spacing:0.01px;word-spacing:1.3px;display:inline;\">Amendments \u2013 Classification and Measurement of </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tz_59\" style=\"left:660px;bottom:733px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">1 January 2026 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"tw_59\" style=\"left:227px;bottom:715px;letter-spacing:0.06px;word-spacing:-0.01px;display:inline;\">IFRS 7 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"ty_59\" style=\"left:324px;bottom:715px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Financial Instruments </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t10_59\" style=\"left:227px;bottom:697px;letter-spacing:0.06px;display:inline;\">IFRS </div> <div class=\"t s7_59\" id=\"t11_59\" style=\"left:275px;bottom:697px;display:inline;\">9 </div> <div class=\"t s7_59\" id=\"t12_59\" style=\"left:298px;bottom:697px;display:inline;\">&amp; </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t14_59\" style=\"left:324px;bottom:697px;letter-spacing:0.03px;word-spacing:8.99px;display:inline;\">Amendments \u2013 Contract Referencing Nature- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t16_59\" style=\"left:660px;bottom:697px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">1 January 2026 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t13_59\" style=\"left:227px;bottom:679px;letter-spacing:0.06px;word-spacing:-0.01px;display:inline;\">IFRS 7 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t15_59\" style=\"left:324px;bottom:679px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">dependent Electricity </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t17_59\" style=\"left:227px;bottom:661px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">IFRS 18 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t18_59\" style=\"left:324px;bottom:661px;letter-spacing:0.01px;word-spacing:-0.21px;display:inline;\">Presentation and Disclosure in Financial Statements </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t19_59\" style=\"left:660px;bottom:661px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">1 January 2027 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1a_59\" style=\"left:227px;bottom:643px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">IFRS 19 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1b_59\" style=\"left:324px;bottom:643px;letter-spacing:0.02px;display:inline;\">Subsidiaries </div><div class=\"t s7_59\" id=\"t1c_59\" style=\"left:420px;bottom:643px;letter-spacing:0.03px;display:inline;\">without </div><div class=\"t s7_59\" id=\"t1d_59\" style=\"left:490px;bottom:643px;letter-spacing:-0.02px;display:inline;\">Public </div><div class=\"t s7_59\" id=\"t1e_59\" style=\"left:551px;bottom:643px;letter-spacing:0.02px;display:inline;\">Accountability: </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1g_59\" style=\"left:660px;bottom:643px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">1 January 2027 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1f_59\" style=\"left:324px;bottom:625px;letter-spacing:0.03px;display:inline;\">Disclosures </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1h_59\" style=\"left:227px;bottom:607px;letter-spacing:0.04px;word-spacing:0.02px;display:inline;\">IFRS10 &amp; </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1j_59\" style=\"left:324px;bottom:607px;letter-spacing:0.02px;word-spacing:5.85px;display:inline;\">Amendments \u2013 Sales or contribution of assets </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1l_59\" style=\"left:660px;bottom:607px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">To be determined </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1i_59\" style=\"left:227px;bottom:589px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">IAS 28 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_59\" id=\"t1k_59\" style=\"left:324px;bottom:589px;letter-spacing:0.01px;word-spacing:-0.03px;display:inline;\">between an investor and its associate/joint venture </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\n</table>\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00209": {
   "value": "<span>2.3 </span><div class=\"t s5_59\" id=\"t1n_59\" style=\"left:220px;bottom:539px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">Going Concern </div><div class=\"t s6_59\" id=\"t1o_59\" style=\"left:220px;bottom:506px;letter-spacing:-0.08px;word-spacing:-0.53px;display:inline;\">The financial statements have been prepared on a going concern basis, as the Directors are </div><div class=\"t s6_59\" id=\"t1p_59\" style=\"left:218px;bottom:487px;letter-spacing:-0.06px;display:inline;\">confident in the Group and Parent Company\u2019s ability to continue in operational existence </div><div class=\"t s6_59\" id=\"t1q_59\" style=\"left:218px;bottom:468px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">for the foreseeable future. </div><div class=\"t s6_59\" id=\"t1r_59\" style=\"left:220px;bottom:430px;letter-spacing:-0.09px;word-spacing:4.42px;display:inline;\">The Group and Parent Company have experienced losses and cash outflows from </div><div class=\"t s6_59\" id=\"t1s_59\" style=\"left:218px;bottom:411px;letter-spacing:-0.07px;word-spacing:4.77px;display:inline;\">operating activities; however, proactive measures have been taken to address these </div><div class=\"t s6_59\" id=\"t1t_59\" style=\"left:218px;bottom:392px;letter-spacing:-0.07px;word-spacing:0.74px;display:inline;\">challenges. The Company obtained two public fundings through the share allotments on </div><div class=\"t s6_59\" id=\"t1u_59\" style=\"left:218px;bottom:374px;letter-spacing:-0.07px;word-spacing:0.19px;display:inline;\">June and July 2026 for the amount of GBP1,250,000 (net proceeds to date after expenses </div><div class=\"t s6_59\" id=\"t1v_59\" style=\"left:218px;bottom:355px;letter-spacing:-0.08px;word-spacing:1.28px;display:inline;\">of HK$11.74 million). In addition, the principal shareholder provided a commitment to </div><div class=\"t s6_59\" id=\"t1w_59\" style=\"left:218px;bottom:336px;letter-spacing:-0.06px;word-spacing:0.35px;display:inline;\">make available up to USD4 million of financial support to the Group. The Company has </div><div class=\"t s6_59\" id=\"t1x_59\" style=\"left:218px;bottom:317px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">prepared a cash forecast till the period ended 31 July 2027 and showed that the Company </div><div class=\"t s6_59\" id=\"t1y_59\" style=\"left:218px;bottom:298px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">has sufficient cash resources till July 2027. </div><div class=\"t s6_59\" id=\"t1z_59\" style=\"left:218px;bottom:260px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">The Directors are confident that the potential equity investments through the allotment of </div><div class=\"t s6_59\" id=\"t20_59\" style=\"left:218px;bottom:241px;letter-spacing:-0.06px;word-spacing:0.18px;display:inline;\">shares to public and the provision of guarantee from the principal shares, the continue of </div><div class=\"t s6_59\" id=\"t21_59\" style=\"left:218px;bottom:222px;letter-spacing:-0.09px;word-spacing:2.02px;display:inline;\">the commercialization of RC3.0 with the market expansion strategy during the coming </div><div class=\"t s6_59\" id=\"t22_59\" style=\"left:218px;bottom:203px;letter-spacing:-0.04px;display:inline;\">quarters. </div><div></div><div class=\"t s6_60\" id=\"t8_60\" style=\"left:218px;bottom:1034px;letter-spacing:-0.07px;word-spacing:-0.36px;display:inline;\">The continued cost management and the revenue growth from our co-branded and RC3.0 </div><div class=\"t s6_60\" id=\"t9_60\" style=\"left:218px;bottom:1015px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">launching work, the Directors believe that there are no material uncertainties </div><div class=\"t s6_60\" id=\"ta_60\" style=\"left:220px;bottom:997px;letter-spacing:-0.08px;word-spacing:0.15px;display:inline;\">that cast significant doubt over the ability of the Group and Parent Company to continue </div><div class=\"t s6_60\" id=\"tb_60\" style=\"left:218px;bottom:978px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">as a going concern. </div><div class=\"t s6_60\" id=\"tc_60\" style=\"left:218px;bottom:921px;letter-spacing:-0.07px;word-spacing:2.03px;display:inline;\">Accordingly, the Directors have a reasonable expectation that the Group has adequate </div><div class=\"t s6_60\" id=\"td_60\" style=\"left:218px;bottom:901px;letter-spacing:-0.07px;word-spacing:-0.89px;display:inline;\">resources to continue operation for the foreseeable future for the reason they have adopted </div><span>a going concern basis in the preparation of the consolidated financial statements.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00210": {
   "value": "<span>2.4 </span><div class=\"t s5_60\" id=\"tg_60\" style=\"left:220px;bottom:815px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Basis of consolidation </div><div class=\"t s6_60\" id=\"th_60\" style=\"left:220px;bottom:780px;letter-spacing:-0.02px;display:inline;\"><span>i) </span></div><div class=\"t s5_60\" id=\"ti_60\" style=\"left:233px;bottom:780px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">Business combination not under common control </div><div class=\"t s6_60\" id=\"tj_60\" style=\"left:220px;bottom:738px;letter-spacing:-0.07px;word-spacing:2.52px;display:inline;\"><span>The Group applies the acquisition method to account for business combinations not </span></div><div class=\"t s6_60\" id=\"tk_60\" style=\"left:220px;bottom:718px;letter-spacing:-0.08px;word-spacing:0.55px;display:inline;\">under common control. The consideration transferred for the acquisition of a subsidiary </div><div class=\"t s6_60\" id=\"tl_60\" style=\"left:220px;bottom:697px;letter-spacing:-0.07px;word-spacing:0.87px;display:inline;\">is the fair value of the assets transferred, the liabilities incurred to the former owners of </div><div class=\"t s6_60\" id=\"tm_60\" style=\"left:220px;bottom:676px;letter-spacing:-0.07px;word-spacing:-0.72px;display:inline;\"><span>the acquiree and the equity interest issued by the Group, as appropriate.</span> The consideration </div><div class=\"t s6_60\" id=\"tn_60\" style=\"left:220px;bottom:656px;letter-spacing:-0.08px;word-spacing:0.19px;display:inline;\">transferred also includes the fair value of any asset or liability resulting from a contingent </div><div class=\"t s6_60\" id=\"to_60\" style=\"left:220px;bottom:635px;letter-spacing:-0.07px;word-spacing:4.04px;display:inline;\">consideration arrangement. Identifiable assets acquired and liabilities and contingent </div><div class=\"t s6_60\" id=\"tp_60\" style=\"left:220px;bottom:614px;letter-spacing:-0.1px;word-spacing:2.59px;display:inline;\">liabilities assumed in a business combination not under common control is measured </div><div class=\"t s6_60\" id=\"tq_60\" style=\"left:220px;bottom:594px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">initially at their fair values at the acquisition date. Acquisition-related costs are expensed </div><div class=\"t s6_60\" id=\"tr_60\" style=\"left:220px;bottom:573px;letter-spacing:-0.05px;word-spacing:0.01px;display:inline;\">as incurred. </div><div class=\"t s7_60\" id=\"ts_60\" style=\"left:220px;bottom:531px;letter-spacing:-0.06px;word-spacing:-0.07px;display:inline;\">Allocation of total comprehensive income </div><div class=\"t s6_60\" id=\"tt_60\" style=\"left:220px;bottom:489px;letter-spacing:-0.09px;word-spacing:0.73px;display:inline;\">Profit or loss and each component of other comprehensive income are attributed to the </div><div class=\"t s6_60\" id=\"tu_60\" style=\"left:220px;bottom:468px;letter-spacing:-0.07px;word-spacing:4.75px;display:inline;\">owners of the Company and to the non-controlling interests (if applicable). Total </div><div class=\"t s6_60\" id=\"tv_60\" style=\"left:220px;bottom:447px;letter-spacing:-0.07px;word-spacing:4.53px;display:inline;\">comprehensive income is attributed to the owners of the Company and the non- </div><div class=\"t s6_60\" id=\"tw_60\" style=\"left:220px;bottom:427px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">controlling interest (if applicable) even if this results in the non-controlling interest having </div><div class=\"t s6_60\" id=\"tx_60\" style=\"left:220px;bottom:406px;letter-spacing:-0.07px;word-spacing:0.36px;display:inline;\">a deficit balance. <span>The results of subsidiaries are consolidated from the date on which the </span></div><div class=\"t s6_60\" id=\"ty_60\" style=\"left:220px;bottom:385px;letter-spacing:-0.08px;word-spacing:1.24px;display:inline;\">Group obtains control and continue to be consolidated until the date that such control </div><div class=\"t s6_60\" id=\"tz_60\" style=\"left:220px;bottom:365px;letter-spacing:-0.07px;display:inline;\"><span>ceases.</span> </div><div></div><div class=\"t s6_61\" id=\"t8_61\" style=\"left:220px;bottom:1103px;letter-spacing:-0.09px;word-spacing:1.08px;display:inline;\"><span>In the consolidated financial statements, the results of subsidiaries acquired or disposed </span></div><div class=\"t s6_61\" id=\"t9_61\" style=\"left:220px;bottom:1082px;letter-spacing:-0.08px;word-spacing:-0.17px;display:inline;\">of during the period are included in the consolidated statement of profit or loss and other </div><div class=\"t s6_61\" id=\"ta_61\" style=\"left:220px;bottom:1061px;letter-spacing:-0.08px;word-spacing:0.16px;display:inline;\">comprehensive income from the effective date of acquisition and up to the effective date </div><div class=\"t s6_61\" id=\"tb_61\" style=\"left:220px;bottom:1039px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">of disposal, as appropriate. </div><div class=\"t s6_61\" id=\"tc_61\" style=\"left:220px;bottom:996px;letter-spacing:-0.08px;word-spacing:5.06px;display:inline;\">Intra-Group transactions, balances and unrealised gains and losses on transactions </div><div class=\"t s6_61\" id=\"td_61\" style=\"left:220px;bottom:975px;letter-spacing:-0.1px;word-spacing:6.26px;display:inline;\">between Group companies are eliminated in preparing the consolidated financial </div><div class=\"t s6_61\" id=\"te_61\" style=\"left:220px;bottom:954px;letter-spacing:-0.08px;word-spacing:4.88px;display:inline;\">statements. Profits and losses resulting from the inter-Group transactions that are </div><div class=\"t s6_61\" id=\"tf_61\" style=\"left:220px;bottom:932px;letter-spacing:-0.08px;word-spacing:0.56px;display:inline;\">recognised in assets are also eliminated. Amounts reported in the financial statements of </div><div class=\"t s6_61\" id=\"tg_61\" style=\"left:220px;bottom:911px;letter-spacing:-0.08px;word-spacing:-0.7px;display:inline;\">subsidiaries have been adjusted where necessary to ensure consistency with the accounting </div><div class=\"t s6_61\" id=\"th_61\" style=\"left:220px;bottom:889px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">policies adopted by the Group. </div><div class=\"t s6_61\" id=\"ti_61\" style=\"left:220px;bottom:846px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">When the Group loses control of a subsidiary, the profit or loss on disposal is calculated </div><div class=\"t s6_61\" id=\"tj_61\" style=\"left:220px;bottom:825px;letter-spacing:-0.08px;word-spacing:0.48px;display:inline;\">as the difference between (i) the aggregate of the fair value of the consideration received </div><div class=\"t s6_61\" id=\"tk_61\" style=\"left:220px;bottom:803px;letter-spacing:-0.06px;word-spacing:1.63px;display:inline;\">and the fair value of any retained interest and (ii) the previous carrying amount of the </div><span>assets (including goodwill), and liabilities of the subsidiary.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00217": {
   "value": "<span>i) </span><div class=\"t s5_60\" id=\"ti_60\" style=\"left:233px;bottom:780px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">Business combination not under common control </div><div class=\"t s6_60\" id=\"tj_60\" style=\"left:220px;bottom:738px;letter-spacing:-0.07px;word-spacing:2.52px;display:inline;\"><span>The Group applies the acquisition method to account for business combinations not </span></div><div class=\"t s6_60\" id=\"tk_60\" style=\"left:220px;bottom:718px;letter-spacing:-0.08px;word-spacing:0.55px;display:inline;\">under common control. The consideration transferred for the acquisition of a subsidiary </div><div class=\"t s6_60\" id=\"tl_60\" style=\"left:220px;bottom:697px;letter-spacing:-0.07px;word-spacing:0.87px;display:inline;\">is the fair value of the assets transferred, the liabilities incurred to the former owners of </div><div class=\"t s6_60\" id=\"tm_60\" style=\"left:220px;bottom:676px;letter-spacing:-0.07px;word-spacing:-0.72px;display:inline;\"><span>the acquiree and the equity interest issued by the Group, as appropriate.</span> The consideration </div><div class=\"t s6_60\" id=\"tn_60\" style=\"left:220px;bottom:656px;letter-spacing:-0.08px;word-spacing:0.19px;display:inline;\">transferred also includes the fair value of any asset or liability resulting from a contingent </div><div class=\"t s6_60\" id=\"to_60\" style=\"left:220px;bottom:635px;letter-spacing:-0.07px;word-spacing:4.04px;display:inline;\">consideration arrangement. Identifiable assets acquired and liabilities and contingent </div><div class=\"t s6_60\" id=\"tp_60\" style=\"left:220px;bottom:614px;letter-spacing:-0.1px;word-spacing:2.59px;display:inline;\">liabilities assumed in a business combination not under common control is measured </div><div class=\"t s6_60\" id=\"tq_60\" style=\"left:220px;bottom:594px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">initially at their fair values at the acquisition date. Acquisition-related costs are expensed </div><div class=\"t s6_60\" id=\"tr_60\" style=\"left:220px;bottom:573px;letter-spacing:-0.05px;word-spacing:0.01px;display:inline;\">as incurred. </div><div class=\"t s7_60\" id=\"ts_60\" style=\"left:220px;bottom:531px;letter-spacing:-0.06px;word-spacing:-0.07px;display:inline;\">Allocation of total comprehensive income </div><div class=\"t s6_60\" id=\"tt_60\" style=\"left:220px;bottom:489px;letter-spacing:-0.09px;word-spacing:0.73px;display:inline;\">Profit or loss and each component of other comprehensive income are attributed to the </div><div class=\"t s6_60\" id=\"tu_60\" style=\"left:220px;bottom:468px;letter-spacing:-0.07px;word-spacing:4.75px;display:inline;\">owners of the Company and to the non-controlling interests (if applicable). Total </div><div class=\"t s6_60\" id=\"tv_60\" style=\"left:220px;bottom:447px;letter-spacing:-0.07px;word-spacing:4.53px;display:inline;\">comprehensive income is attributed to the owners of the Company and the non- </div><div class=\"t s6_60\" id=\"tw_60\" style=\"left:220px;bottom:427px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">controlling interest (if applicable) even if this results in the non-controlling interest having </div><div class=\"t s6_60\" id=\"tx_60\" style=\"left:220px;bottom:406px;letter-spacing:-0.07px;word-spacing:0.36px;display:inline;\">a deficit balance. <span>The results of subsidiaries are consolidated from the date on which the </span></div><div class=\"t s6_60\" id=\"ty_60\" style=\"left:220px;bottom:385px;letter-spacing:-0.08px;word-spacing:1.24px;display:inline;\">Group obtains control and continue to be consolidated until the date that such control </div><div class=\"t s6_60\" id=\"tz_60\" style=\"left:220px;bottom:365px;letter-spacing:-0.07px;display:inline;\"><span>ceases.</span> </div><div></div><div class=\"t s6_61\" id=\"t8_61\" style=\"left:220px;bottom:1103px;letter-spacing:-0.09px;word-spacing:1.08px;display:inline;\"><span>In the consolidated financial statements, the results of subsidiaries acquired or disposed </span></div><div class=\"t s6_61\" id=\"t9_61\" style=\"left:220px;bottom:1082px;letter-spacing:-0.08px;word-spacing:-0.17px;display:inline;\">of during the period are included in the consolidated statement of profit or loss and other </div><div class=\"t s6_61\" id=\"ta_61\" style=\"left:220px;bottom:1061px;letter-spacing:-0.08px;word-spacing:0.16px;display:inline;\">comprehensive income from the effective date of acquisition and up to the effective date </div><div class=\"t s6_61\" id=\"tb_61\" style=\"left:220px;bottom:1039px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">of disposal, as appropriate. </div><div class=\"t s6_61\" id=\"tc_61\" style=\"left:220px;bottom:996px;letter-spacing:-0.08px;word-spacing:5.06px;display:inline;\">Intra-Group transactions, balances and unrealised gains and losses on transactions </div><div class=\"t s6_61\" id=\"td_61\" style=\"left:220px;bottom:975px;letter-spacing:-0.1px;word-spacing:6.26px;display:inline;\">between Group companies are eliminated in preparing the consolidated financial </div><div class=\"t s6_61\" id=\"te_61\" style=\"left:220px;bottom:954px;letter-spacing:-0.08px;word-spacing:4.88px;display:inline;\">statements. Profits and losses resulting from the inter-Group transactions that are </div><div class=\"t s6_61\" id=\"tf_61\" style=\"left:220px;bottom:932px;letter-spacing:-0.08px;word-spacing:0.56px;display:inline;\">recognised in assets are also eliminated. Amounts reported in the financial statements of </div><div class=\"t s6_61\" id=\"tg_61\" style=\"left:220px;bottom:911px;letter-spacing:-0.08px;word-spacing:-0.7px;display:inline;\">subsidiaries have been adjusted where necessary to ensure consistency with the accounting </div><div class=\"t s6_61\" id=\"th_61\" style=\"left:220px;bottom:889px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">policies adopted by the Group. </div><div class=\"t s6_61\" id=\"ti_61\" style=\"left:220px;bottom:846px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">When the Group loses control of a subsidiary, the profit or loss on disposal is calculated </div><div class=\"t s6_61\" id=\"tj_61\" style=\"left:220px;bottom:825px;letter-spacing:-0.08px;word-spacing:0.48px;display:inline;\">as the difference between (i) the aggregate of the fair value of the consideration received </div><div class=\"t s6_61\" id=\"tk_61\" style=\"left:220px;bottom:803px;letter-spacing:-0.06px;word-spacing:1.63px;display:inline;\">and the fair value of any retained interest and (ii) the previous carrying amount of the </div><span>assets (including goodwill), and liabilities of the subsidiary.</span><span>2</span><div class=\"t s5_62\" id=\"tl_62\" style=\"left:155px;bottom:793px;letter-spacing:-0.02px;display:inline;\">.7 </div><div class=\"t s5_62\" id=\"tm_62\" style=\"left:220px;bottom:793px;letter-spacing:-0.08px;display:inline;\">Goodwill </div><div class=\"t s6_62\" id=\"tn_62\" style=\"left:220px;bottom:772px;letter-spacing:-0.08px;word-spacing:3.49px;display:inline;\"><span>Goodwill arising on an acquisition of a subsidiary is measured at the excess of the </span></div><div class=\"t s6_62\" id=\"to_62\" style=\"left:220px;bottom:751px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">consideration transferred, the amount of any non-controlling interest in the acquiree and </div><div class=\"t s6_62\" id=\"tp_62\" style=\"left:220px;bottom:729px;letter-spacing:-0.08px;word-spacing:1.1px;display:inline;\">the fair value of any previously held equity interests in the acquiree over the acquisition </div><div class=\"t s6_62\" id=\"tq_62\" style=\"left:220px;bottom:708px;letter-spacing:-0.09px;word-spacing:-0.17px;display:inline;\">date amounts of the identifiable assets acquired and the liabilities assumed of the acquired </div><div class=\"t s6_62\" id=\"tr_62\" style=\"left:220px;bottom:687px;letter-spacing:-0.06px;display:inline;\">subsidiary. </div><div class=\"t s6_62\" id=\"ts_62\" style=\"left:218px;bottom:644px;letter-spacing:-0.08px;word-spacing:-0.52px;display:inline;\">Goodwill on acquisition of subsidiary is recognised as a separate asset and is carried at cost </div><div class=\"t s6_62\" id=\"tt_62\" style=\"left:220px;bottom:622px;letter-spacing:-0.08px;word-spacing:2.54px;display:inline;\">less accumulated impairment losses, which is tested for impairment annually or more </div><div class=\"t s6_62\" id=\"tu_62\" style=\"left:220px;bottom:601px;letter-spacing:-0.07px;word-spacing:1.1px;display:inline;\">frequently if events or changes in circumstances indicate that the carrying value may be </div><div class=\"t s6_62\" id=\"tv_62\" style=\"left:220px;bottom:580px;letter-spacing:-0.07px;word-spacing:3.27px;display:inline;\">impaired. For the purpose of impairment test and determination of gain or loss on </div><div class=\"t s6_62\" id=\"tw_62\" style=\"left:220px;bottom:558px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">disposal, goodwill is allocated to cash-generating units (\u201cCGU\u201d). An impairment loss on </div><div class=\"t s6_62\" id=\"tx_62\" style=\"left:220px;bottom:537px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">goodwill is not reversed. </div><div class=\"t s6_62\" id=\"ty_62\" style=\"left:218px;bottom:494px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">On the other hand, any excess of the acquisition date amounts of identifiable assets </div><div class=\"t s6_62\" id=\"tz_62\" style=\"left:220px;bottom:473px;letter-spacing:-0.07px;word-spacing:3.62px;display:inline;\">acquired and the liabilities assumed of the acquired subsidiary over the sum of the </div><div class=\"t s6_62\" id=\"t10_62\" style=\"left:220px;bottom:451px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">consideration transferred, the amount of any non-controlling interests in the acquiree and </div><div class=\"t s6_62\" id=\"t11_62\" style=\"left:220px;bottom:430px;letter-spacing:-0.09px;word-spacing:3.64px;display:inline;\">the fair value of the acquirer\u2019s previously held interest in the acquiree, if any, after </div><div class=\"t s6_62\" id=\"t12_62\" style=\"left:220px;bottom:408px;letter-spacing:-0.08px;word-spacing:3.13px;display:inline;\">reassessment, is recognised immediately in profit or loss as an income from bargain </div><div class=\"t s6_62\" id=\"t13_62\" style=\"left:220px;bottom:387px;letter-spacing:-0.05px;display:inline;\"><span>purchase.</span> </div><div></div><div class=\"t s6_63\" id=\"t9_63\" style=\"left:218px;bottom:1095px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">Any resulting gain or loss arising from remeasuring the previously held equity interests in </div><div class=\"t s6_63\" id=\"ta_63\" style=\"left:220px;bottom:1073px;letter-spacing:-0.06px;word-spacing:2.74px;display:inline;\">the acquiree at the acquisition-date fair value is recognised in profit or loss or other </div><div class=\"t s6_63\" id=\"tb_63\" style=\"left:220px;bottom:1052px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">comprehensive income, as appropriate. </div><div class=\"t s6_63\" id=\"tc_63\" style=\"left:218px;bottom:1009px;letter-spacing:-0.08px;word-spacing:2.21px;display:inline;\">Goodwill impairment reviews are undertaken annually or more frequently if events or </div><div class=\"t s6_63\" id=\"td_63\" style=\"left:220px;bottom:988px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">changes in circumstances indicate a potential impairment. The carrying value of goodwill </div><div class=\"t s6_63\" id=\"te_63\" style=\"left:220px;bottom:967px;letter-spacing:-0.09px;word-spacing:1.11px;display:inline;\">is compared to the recoverable amount, which is the higher of value in use and the fair </div><div class=\"t s6_63\" id=\"tf_63\" style=\"left:220px;bottom:945px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">value less costs of disposal. Any impairment is recognised immediately as an expense and </div><span>is not subsequently reversed.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00211": {
   "value": "<span>i) </span><div class=\"t s5_60\" id=\"ti_60\" style=\"left:233px;bottom:780px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">Business combination not under common control </div><div class=\"t s6_60\" id=\"tj_60\" style=\"left:220px;bottom:738px;letter-spacing:-0.07px;word-spacing:2.52px;display:inline;\"><span>The Group applies the acquisition method to account for business combinations not </span></div><div class=\"t s6_60\" id=\"tk_60\" style=\"left:220px;bottom:718px;letter-spacing:-0.08px;word-spacing:0.55px;display:inline;\">under common control. The consideration transferred for the acquisition of a subsidiary </div><div class=\"t s6_60\" id=\"tl_60\" style=\"left:220px;bottom:697px;letter-spacing:-0.07px;word-spacing:0.87px;display:inline;\">is the fair value of the assets transferred, the liabilities incurred to the former owners of </div><div class=\"t s6_60\" id=\"tm_60\" style=\"left:220px;bottom:676px;letter-spacing:-0.07px;word-spacing:-0.72px;display:inline;\"><span>the acquiree and the equity interest issued by the Group, as appropriate.</span> The consideration </div><div class=\"t s6_60\" id=\"tn_60\" style=\"left:220px;bottom:656px;letter-spacing:-0.08px;word-spacing:0.19px;display:inline;\">transferred also includes the fair value of any asset or liability resulting from a contingent </div><div class=\"t s6_60\" id=\"to_60\" style=\"left:220px;bottom:635px;letter-spacing:-0.07px;word-spacing:4.04px;display:inline;\">consideration arrangement. Identifiable assets acquired and liabilities and contingent </div><div class=\"t s6_60\" id=\"tp_60\" style=\"left:220px;bottom:614px;letter-spacing:-0.1px;word-spacing:2.59px;display:inline;\">liabilities assumed in a business combination not under common control is measured </div><div class=\"t s6_60\" id=\"tq_60\" style=\"left:220px;bottom:594px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">initially at their fair values at the acquisition date. Acquisition-related costs are expensed </div><div class=\"t s6_60\" id=\"tr_60\" style=\"left:220px;bottom:573px;letter-spacing:-0.05px;word-spacing:0.01px;display:inline;\">as incurred. </div><div class=\"t s7_60\" id=\"ts_60\" style=\"left:220px;bottom:531px;letter-spacing:-0.06px;word-spacing:-0.07px;display:inline;\">Allocation of total comprehensive income </div><div class=\"t s6_60\" id=\"tt_60\" style=\"left:220px;bottom:489px;letter-spacing:-0.09px;word-spacing:0.73px;display:inline;\">Profit or loss and each component of other comprehensive income are attributed to the </div><div class=\"t s6_60\" id=\"tu_60\" style=\"left:220px;bottom:468px;letter-spacing:-0.07px;word-spacing:4.75px;display:inline;\">owners of the Company and to the non-controlling interests (if applicable). Total </div><div class=\"t s6_60\" id=\"tv_60\" style=\"left:220px;bottom:447px;letter-spacing:-0.07px;word-spacing:4.53px;display:inline;\">comprehensive income is attributed to the owners of the Company and the non- </div><div class=\"t s6_60\" id=\"tw_60\" style=\"left:220px;bottom:427px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">controlling interest (if applicable) even if this results in the non-controlling interest having </div><div class=\"t s6_60\" id=\"tx_60\" style=\"left:220px;bottom:406px;letter-spacing:-0.07px;word-spacing:0.36px;display:inline;\">a deficit balance. <span>The results of subsidiaries are consolidated from the date on which the </span></div><div class=\"t s6_60\" id=\"ty_60\" style=\"left:220px;bottom:385px;letter-spacing:-0.08px;word-spacing:1.24px;display:inline;\">Group obtains control and continue to be consolidated until the date that such control </div><div class=\"t s6_60\" id=\"tz_60\" style=\"left:220px;bottom:365px;letter-spacing:-0.07px;display:inline;\"><span>ceases.</span> </div><div></div><div class=\"t s6_61\" id=\"t8_61\" style=\"left:220px;bottom:1103px;letter-spacing:-0.09px;word-spacing:1.08px;display:inline;\"><span>In the consolidated financial statements, the results of subsidiaries acquired or disposed </span></div><div class=\"t s6_61\" id=\"t9_61\" style=\"left:220px;bottom:1082px;letter-spacing:-0.08px;word-spacing:-0.17px;display:inline;\">of during the period are included in the consolidated statement of profit or loss and other </div><div class=\"t s6_61\" id=\"ta_61\" style=\"left:220px;bottom:1061px;letter-spacing:-0.08px;word-spacing:0.16px;display:inline;\">comprehensive income from the effective date of acquisition and up to the effective date </div><div class=\"t s6_61\" id=\"tb_61\" style=\"left:220px;bottom:1039px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">of disposal, as appropriate. </div><div class=\"t s6_61\" id=\"tc_61\" style=\"left:220px;bottom:996px;letter-spacing:-0.08px;word-spacing:5.06px;display:inline;\">Intra-Group transactions, balances and unrealised gains and losses on transactions </div><div class=\"t s6_61\" id=\"td_61\" style=\"left:220px;bottom:975px;letter-spacing:-0.1px;word-spacing:6.26px;display:inline;\">between Group companies are eliminated in preparing the consolidated financial </div><div class=\"t s6_61\" id=\"te_61\" style=\"left:220px;bottom:954px;letter-spacing:-0.08px;word-spacing:4.88px;display:inline;\">statements. Profits and losses resulting from the inter-Group transactions that are </div><div class=\"t s6_61\" id=\"tf_61\" style=\"left:220px;bottom:932px;letter-spacing:-0.08px;word-spacing:0.56px;display:inline;\">recognised in assets are also eliminated. Amounts reported in the financial statements of </div><div class=\"t s6_61\" id=\"tg_61\" style=\"left:220px;bottom:911px;letter-spacing:-0.08px;word-spacing:-0.7px;display:inline;\">subsidiaries have been adjusted where necessary to ensure consistency with the accounting </div><div class=\"t s6_61\" id=\"th_61\" style=\"left:220px;bottom:889px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">policies adopted by the Group. </div><div class=\"t s6_61\" id=\"ti_61\" style=\"left:220px;bottom:846px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">When the Group loses control of a subsidiary, the profit or loss on disposal is calculated </div><div class=\"t s6_61\" id=\"tj_61\" style=\"left:220px;bottom:825px;letter-spacing:-0.08px;word-spacing:0.48px;display:inline;\">as the difference between (i) the aggregate of the fair value of the consideration received </div><div class=\"t s6_61\" id=\"tk_61\" style=\"left:220px;bottom:803px;letter-spacing:-0.06px;word-spacing:1.63px;display:inline;\">and the fair value of any retained interest and (ii) the previous carrying amount of the </div><span>assets (including goodwill), and liabilities of the subsidiary.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00222": {
   "value": "<span>The Group applies the acquisition method to account for business combinations not </span><div class=\"t s6_60\" id=\"tk_60\" style=\"left:220px;bottom:718px;letter-spacing:-0.08px;word-spacing:0.55px;display:inline;\">under common control. The consideration transferred for the acquisition of a subsidiary </div><div class=\"t s6_60\" id=\"tl_60\" style=\"left:220px;bottom:697px;letter-spacing:-0.07px;word-spacing:0.87px;display:inline;\">is the fair value of the assets transferred, the liabilities incurred to the former owners of </div><span>the acquiree and the equity interest issued by the Group, as appropriate.</span><span>The results of subsidiaries are consolidated from the date on which the </span><div class=\"t s6_60\" id=\"ty_60\" style=\"left:220px;bottom:385px;letter-spacing:-0.08px;word-spacing:1.24px;display:inline;\">Group obtains control and continue to be consolidated until the date that such control </div><span>ceases.</span><span>In the consolidated financial statements, the results of subsidiaries acquired or disposed </span><div class=\"t s6_61\" id=\"t9_61\" style=\"left:220px;bottom:1082px;letter-spacing:-0.08px;word-spacing:-0.17px;display:inline;\">of during the period are included in the consolidated statement of profit or loss and other </div><div class=\"t s6_61\" id=\"ta_61\" style=\"left:220px;bottom:1061px;letter-spacing:-0.08px;word-spacing:0.16px;display:inline;\">comprehensive income from the effective date of acquisition and up to the effective date </div><div class=\"t s6_61\" id=\"tb_61\" style=\"left:220px;bottom:1039px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">of disposal, as appropriate. </div><div class=\"t s6_61\" id=\"tc_61\" style=\"left:220px;bottom:996px;letter-spacing:-0.08px;word-spacing:5.06px;display:inline;\">Intra-Group transactions, balances and unrealised gains and losses on transactions </div><div class=\"t s6_61\" id=\"td_61\" style=\"left:220px;bottom:975px;letter-spacing:-0.1px;word-spacing:6.26px;display:inline;\">between Group companies are eliminated in preparing the consolidated financial </div><div class=\"t s6_61\" id=\"te_61\" style=\"left:220px;bottom:954px;letter-spacing:-0.08px;word-spacing:4.88px;display:inline;\">statements. Profits and losses resulting from the inter-Group transactions that are </div><div class=\"t s6_61\" id=\"tf_61\" style=\"left:220px;bottom:932px;letter-spacing:-0.08px;word-spacing:0.56px;display:inline;\">recognised in assets are also eliminated. Amounts reported in the financial statements of </div><div class=\"t s6_61\" id=\"tg_61\" style=\"left:220px;bottom:911px;letter-spacing:-0.08px;word-spacing:-0.7px;display:inline;\">subsidiaries have been adjusted where necessary to ensure consistency with the accounting </div><div class=\"t s6_61\" id=\"th_61\" style=\"left:220px;bottom:889px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">policies adopted by the Group. </div><div class=\"t s6_61\" id=\"ti_61\" style=\"left:220px;bottom:846px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">When the Group loses control of a subsidiary, the profit or loss on disposal is calculated </div><div class=\"t s6_61\" id=\"tj_61\" style=\"left:220px;bottom:825px;letter-spacing:-0.08px;word-spacing:0.48px;display:inline;\">as the difference between (i) the aggregate of the fair value of the consideration received </div><div class=\"t s6_61\" id=\"tk_61\" style=\"left:220px;bottom:803px;letter-spacing:-0.06px;word-spacing:1.63px;display:inline;\">and the fair value of any retained interest and (ii) the previous carrying amount of the </div><span>assets (including goodwill), and liabilities of the subsidiary.</span><span>On the disposal of a foreign operation (i.e., a disposal of the Group\u2019s entire interest in a </span><div class=\"t s6_61\" id=\"t1e_61\" style=\"left:220px;bottom:216px;letter-spacing:-0.07px;word-spacing:0.16px;display:inline;\">foreign operation, or a disposal involving loss of control over a subsidiary that includes a </div><div class=\"t s6_61\" id=\"t1f_61\" style=\"left:220px;bottom:196px;letter-spacing:-0.08px;word-spacing:3.86px;display:inline;\">foreign operation, loss of joint control over a joint venture that includes a foreign </div><div class=\"t s6_61\" id=\"t1g_61\" style=\"left:220px;bottom:175px;letter-spacing:-0.08px;word-spacing:4.23px;display:inline;\">operation, or loss of significant influence over an associate that includes a foreign </div><div class=\"t s6_61\" id=\"t1h_61\" style=\"left:220px;bottom:155px;letter-spacing:-0.08px;word-spacing:3.65px;display:inline;\">operation), all of the accumulated exchange differences in respect of that operation </div><div class=\"t s6_61\" id=\"t1i_61\" style=\"left:220px;bottom:134px;letter-spacing:-0.06px;word-spacing:0.36px;display:inline;\">attributable to the Group are reclassified to profit or loss. Any exchange differences that </div><div class=\"t s6_61\" id=\"t1j_61\" style=\"left:220px;bottom:114px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">have previously been attributed to non-controlling interests are derecognised, but they are </div><span>not reclassified to profit or loss.</span><span>Goodwill arising on an acquisition of a subsidiary is measured at the excess of the </span><div class=\"t s6_62\" id=\"to_62\" style=\"left:220px;bottom:751px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">consideration transferred, the amount of any non-controlling interest in the acquiree and </div><div class=\"t s6_62\" id=\"tp_62\" style=\"left:220px;bottom:729px;letter-spacing:-0.08px;word-spacing:1.1px;display:inline;\">the fair value of any previously held equity interests in the acquiree over the acquisition </div><div class=\"t s6_62\" id=\"tq_62\" style=\"left:220px;bottom:708px;letter-spacing:-0.09px;word-spacing:-0.17px;display:inline;\">date amounts of the identifiable assets acquired and the liabilities assumed of the acquired </div><div class=\"t s6_62\" id=\"tr_62\" style=\"left:220px;bottom:687px;letter-spacing:-0.06px;display:inline;\">subsidiary. </div><div class=\"t s6_62\" id=\"ts_62\" style=\"left:218px;bottom:644px;letter-spacing:-0.08px;word-spacing:-0.52px;display:inline;\">Goodwill on acquisition of subsidiary is recognised as a separate asset and is carried at cost </div><div class=\"t s6_62\" id=\"tt_62\" style=\"left:220px;bottom:622px;letter-spacing:-0.08px;word-spacing:2.54px;display:inline;\">less accumulated impairment losses, which is tested for impairment annually or more </div><div class=\"t s6_62\" id=\"tu_62\" style=\"left:220px;bottom:601px;letter-spacing:-0.07px;word-spacing:1.1px;display:inline;\">frequently if events or changes in circumstances indicate that the carrying value may be </div><div class=\"t s6_62\" id=\"tv_62\" style=\"left:220px;bottom:580px;letter-spacing:-0.07px;word-spacing:3.27px;display:inline;\">impaired. For the purpose of impairment test and determination of gain or loss on </div><div class=\"t s6_62\" id=\"tw_62\" style=\"left:220px;bottom:558px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">disposal, goodwill is allocated to cash-generating units (\u201cCGU\u201d). An impairment loss on </div><div class=\"t s6_62\" id=\"tx_62\" style=\"left:220px;bottom:537px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">goodwill is not reversed. </div><div class=\"t s6_62\" id=\"ty_62\" style=\"left:218px;bottom:494px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">On the other hand, any excess of the acquisition date amounts of identifiable assets </div><div class=\"t s6_62\" id=\"tz_62\" style=\"left:220px;bottom:473px;letter-spacing:-0.07px;word-spacing:3.62px;display:inline;\">acquired and the liabilities assumed of the acquired subsidiary over the sum of the </div><div class=\"t s6_62\" id=\"t10_62\" style=\"left:220px;bottom:451px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">consideration transferred, the amount of any non-controlling interests in the acquiree and </div><div class=\"t s6_62\" id=\"t11_62\" style=\"left:220px;bottom:430px;letter-spacing:-0.09px;word-spacing:3.64px;display:inline;\">the fair value of the acquirer\u2019s previously held interest in the acquiree, if any, after </div><div class=\"t s6_62\" id=\"t12_62\" style=\"left:220px;bottom:408px;letter-spacing:-0.08px;word-spacing:3.13px;display:inline;\">reassessment, is recognised immediately in profit or loss as an income from bargain </div><span>purchase.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00212": {
   "value": "<span>2.5 </span><div class=\"t s5_61\" id=\"tn_61\" style=\"left:220px;bottom:741px;letter-spacing:-0.08px;word-spacing:-0.09px;display:inline;\">Foreign currency translation </div><div class=\"t s6_61\" id=\"to_61\" style=\"left:220px;bottom:710px;letter-spacing:-0.08px;word-spacing:4.57px;display:inline;\"><span>In the individual financial statements of the consolidated entities, foreign currency </span></div><div class=\"t s6_61\" id=\"tp_61\" style=\"left:220px;bottom:689px;letter-spacing:-0.07px;word-spacing:0.9px;display:inline;\">transactions are translated into the functional currency of the individual entity using the </div><div class=\"t s6_61\" id=\"tq_61\" style=\"left:220px;bottom:669px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">exchange rates prevailing at the dates of the transactions. </div><div class=\"t s6_61\" id=\"tr_61\" style=\"left:595px;bottom:669px;letter-spacing:-0.06px;word-spacing:-0.31px;display:inline;\">At the reporting date, monetary </div><div class=\"t s6_61\" id=\"ts_61\" style=\"left:220px;bottom:648px;letter-spacing:-0.08px;word-spacing:4.04px;display:inline;\">assets and liabilities denominated in foreign currencies are translated at the foreign </div><div class=\"t s6_61\" id=\"tt_61\" style=\"left:220px;bottom:628px;letter-spacing:-0.07px;word-spacing:1.09px;display:inline;\">exchange rates ruling at that date. Foreign exchange gains and losses resulting from the </div><div class=\"t s6_61\" id=\"tu_61\" style=\"left:220px;bottom:608px;letter-spacing:-0.08px;word-spacing:2.15px;display:inline;\">settlement of such transactions and from the reporting date retranslation of monetary </div><div class=\"t s6_61\" id=\"tv_61\" style=\"left:220px;bottom:587px;letter-spacing:-0.07px;display:inline;\"><span>assets and liabilities are recognised in profit or loss.</span> </div><div class=\"t s6_61\" id=\"tw_61\" style=\"left:220px;bottom:545px;letter-spacing:-0.07px;word-spacing:0.92px;display:inline;\">Non-monetary items carried at fair value that are denominated in foreign currencies are </div><div class=\"t s6_61\" id=\"tx_61\" style=\"left:220px;bottom:525px;letter-spacing:-0.08px;word-spacing:0.14px;display:inline;\">retranslated at the rates prevailing on the date when the fair value was determined. </div><div class=\"t s6_61\" id=\"ty_61\" style=\"left:764px;bottom:525px;letter-spacing:0.03px;display:inline;\">Non- </div><div class=\"t s6_61\" id=\"tz_61\" style=\"left:220px;bottom:504px;letter-spacing:-0.06px;word-spacing:0.01px;display:inline;\">monetary items that are measured in terms of historical cost in a foreign currency are not </div><div class=\"t s6_61\" id=\"t10_61\" style=\"left:220px;bottom:484px;letter-spacing:-0.06px;display:inline;\">retranslated. </div><div class=\"t s6_61\" id=\"t11_61\" style=\"left:220px;bottom:442px;letter-spacing:-0.07px;word-spacing:2.9px;display:inline;\">In the consolidated financial statements, all individual financial statements of foreign </div><div class=\"t s6_61\" id=\"t12_61\" style=\"left:220px;bottom:421px;letter-spacing:-0.08px;word-spacing:2.38px;display:inline;\">operations, originally presented in a currency different from the Group\u2019s presentation </div><div class=\"t s6_61\" id=\"t13_61\" style=\"left:220px;bottom:401px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">currency, have been converted into Hong Kong dollars. </div><div class=\"t s6_61\" id=\"t14_61\" style=\"left:597px;bottom:401px;letter-spacing:-0.05px;word-spacing:0.54px;display:inline;\">Assets and liabilities have been </div><div class=\"t s6_61\" id=\"t15_61\" style=\"left:220px;bottom:381px;letter-spacing:-0.08px;word-spacing:0.34px;display:inline;\">translated into Hong Kong dollars at the closing rates at the reporting date. </div><div class=\"t s6_61\" id=\"t16_61\" style=\"left:721px;bottom:381px;letter-spacing:-0.09px;word-spacing:0.39px;display:inline;\">Income and </div><div class=\"t s6_61\" id=\"t17_61\" style=\"left:220px;bottom:360px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">expenses have been converted into the Hong Kong dollars at the exchange rates ruling at </div><div class=\"t s6_61\" id=\"t18_61\" style=\"left:220px;bottom:340px;letter-spacing:-0.07px;word-spacing:0.68px;display:inline;\">the transaction dates, or at the average rates over the reporting period provided that the </div><div class=\"t s6_61\" id=\"t19_61\" style=\"left:220px;bottom:319px;letter-spacing:-0.08px;display:inline;\">exchange rates do not fluctuate significantly. </div><div class=\"t s6_61\" id=\"t1a_61\" style=\"left:516px;bottom:319px;letter-spacing:-0.08px;word-spacing:-0.09px;display:inline;\">Any differences arising from this procedure </div><div class=\"t s6_61\" id=\"t1b_61\" style=\"left:220px;bottom:299px;letter-spacing:-0.07px;word-spacing:0.55px;display:inline;\">have been recognised in other comprehensive income and accumulated separately in the </div><div class=\"t s6_61\" id=\"t1c_61\" style=\"left:220px;bottom:278px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">translation reserve in equity. </div><div class=\"t s6_61\" id=\"t1d_61\" style=\"left:220px;bottom:236px;letter-spacing:-0.07px;word-spacing:0.56px;display:inline;\"><span>On the disposal of a foreign operation (i.e., a disposal of the Group\u2019s entire interest in a </span></div><div class=\"t s6_61\" id=\"t1e_61\" style=\"left:220px;bottom:216px;letter-spacing:-0.07px;word-spacing:0.16px;display:inline;\">foreign operation, or a disposal involving loss of control over a subsidiary that includes a </div><div class=\"t s6_61\" id=\"t1f_61\" style=\"left:220px;bottom:196px;letter-spacing:-0.08px;word-spacing:3.86px;display:inline;\">foreign operation, loss of joint control over a joint venture that includes a foreign </div><div class=\"t s6_61\" id=\"t1g_61\" style=\"left:220px;bottom:175px;letter-spacing:-0.08px;word-spacing:4.23px;display:inline;\">operation, or loss of significant influence over an associate that includes a foreign </div><div class=\"t s6_61\" id=\"t1h_61\" style=\"left:220px;bottom:155px;letter-spacing:-0.08px;word-spacing:3.65px;display:inline;\">operation), all of the accumulated exchange differences in respect of that operation </div><div class=\"t s6_61\" id=\"t1i_61\" style=\"left:220px;bottom:134px;letter-spacing:-0.06px;word-spacing:0.36px;display:inline;\">attributable to the Group are reclassified to profit or loss. Any exchange differences that </div><div class=\"t s6_61\" id=\"t1j_61\" style=\"left:220px;bottom:114px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">have previously been attributed to non-controlling interests are derecognised, but they are </div><span>not reclassified to profit or loss.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00213": {
   "value": "<span>In the individual financial statements of the consolidated entities, foreign currency </span><div class=\"t s6_61\" id=\"tp_61\" style=\"left:220px;bottom:689px;letter-spacing:-0.07px;word-spacing:0.9px;display:inline;\">transactions are translated into the functional currency of the individual entity using the </div><div class=\"t s6_61\" id=\"tq_61\" style=\"left:220px;bottom:669px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">exchange rates prevailing at the dates of the transactions. </div><div class=\"t s6_61\" id=\"tr_61\" style=\"left:595px;bottom:669px;letter-spacing:-0.06px;word-spacing:-0.31px;display:inline;\">At the reporting date, monetary </div><div class=\"t s6_61\" id=\"ts_61\" style=\"left:220px;bottom:648px;letter-spacing:-0.08px;word-spacing:4.04px;display:inline;\">assets and liabilities denominated in foreign currencies are translated at the foreign </div><div class=\"t s6_61\" id=\"tt_61\" style=\"left:220px;bottom:628px;letter-spacing:-0.07px;word-spacing:1.09px;display:inline;\">exchange rates ruling at that date. Foreign exchange gains and losses resulting from the </div><div class=\"t s6_61\" id=\"tu_61\" style=\"left:220px;bottom:608px;letter-spacing:-0.08px;word-spacing:2.15px;display:inline;\">settlement of such transactions and from the reporting date retranslation of monetary </div><span>assets and liabilities are recognised in profit or loss.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00214": {
   "value": "<span>2.6 </span><div class=\"t s5_62\" id=\"t7_62\" style=\"left:220px;bottom:1093px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Contingent consideration </div><div class=\"t s6_62\" id=\"t8_62\" style=\"left:220px;bottom:1072px;letter-spacing:-0.08px;word-spacing:1.83px;display:inline;\">Contingent consideration to be transferred by the Group as the acquirer in a business </div><div class=\"t s6_62\" id=\"t9_62\" style=\"left:220px;bottom:1050px;letter-spacing:-0.07px;word-spacing:4.4px;display:inline;\">combination is recognised at acquisition-date fair value. Subsequent adjustments to </div><div class=\"t s6_62\" id=\"ta_62\" style=\"left:220px;bottom:1029px;letter-spacing:-0.09px;word-spacing:0.42px;display:inline;\">consideration are recognised against goodwill only to the extent that they arise from new </div><div class=\"t s6_62\" id=\"tb_62\" style=\"left:220px;bottom:1007px;letter-spacing:-0.07px;word-spacing:-0.53px;display:inline;\">information obtained within the measurement period (a maximum of 12 months from the </div><div class=\"t s6_62\" id=\"tc_62\" style=\"left:220px;bottom:986px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">acquisition date) about the fair value at the acquisition date. The subsequent accounting </div><div class=\"t s6_62\" id=\"td_62\" style=\"left:220px;bottom:965px;letter-spacing:-0.08px;word-spacing:3.5px;display:inline;\">for changes in the fair value of the contingent consideration that do not qualify as </div><div class=\"t s6_62\" id=\"te_62\" style=\"left:220px;bottom:943px;letter-spacing:-0.1px;word-spacing:5.35px;display:inline;\">measurement period adjustments depends on how the contingent consideration is </div><div class=\"t s6_62\" id=\"tf_62\" style=\"left:220px;bottom:922px;letter-spacing:-0.08px;word-spacing:4.19px;display:inline;\">classified. Contingent consideration that is classified as equity is not remeasured at </div><div class=\"t s6_62\" id=\"tg_62\" style=\"left:220px;bottom:901px;letter-spacing:-0.07px;word-spacing:0.69px;display:inline;\">subsequent reporting dates and its subsequent settlement is accounted for within equity. </div><div class=\"t s6_62\" id=\"th_62\" style=\"left:220px;bottom:879px;letter-spacing:-0.09px;word-spacing:3.67px;display:inline;\">Contingent consideration that is classified as an asset or a liability is remeasured at </div><div class=\"t s6_62\" id=\"ti_62\" style=\"left:220px;bottom:858px;letter-spacing:-0.08px;word-spacing:-0.04px;display:inline;\">subsequent reporting dates with the corresponding gain or loss being recognised in profit </div><span>or loss.</span>",
   "dimensions": {
    "concept": "rcgh:DescriptionOfAccountingPolicyForContingentConsiderationPolicyTextBlock",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00216": {
   "value": "<span>2</span><div class=\"t s5_62\" id=\"tl_62\" style=\"left:155px;bottom:793px;letter-spacing:-0.02px;display:inline;\">.7 </div><div class=\"t s5_62\" id=\"tm_62\" style=\"left:220px;bottom:793px;letter-spacing:-0.08px;display:inline;\">Goodwill </div><div class=\"t s6_62\" id=\"tn_62\" style=\"left:220px;bottom:772px;letter-spacing:-0.08px;word-spacing:3.49px;display:inline;\"><span>Goodwill arising on an acquisition of a subsidiary is measured at the excess of the </span></div><div class=\"t s6_62\" id=\"to_62\" style=\"left:220px;bottom:751px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">consideration transferred, the amount of any non-controlling interest in the acquiree and </div><div class=\"t s6_62\" id=\"tp_62\" style=\"left:220px;bottom:729px;letter-spacing:-0.08px;word-spacing:1.1px;display:inline;\">the fair value of any previously held equity interests in the acquiree over the acquisition </div><div class=\"t s6_62\" id=\"tq_62\" style=\"left:220px;bottom:708px;letter-spacing:-0.09px;word-spacing:-0.17px;display:inline;\">date amounts of the identifiable assets acquired and the liabilities assumed of the acquired </div><div class=\"t s6_62\" id=\"tr_62\" style=\"left:220px;bottom:687px;letter-spacing:-0.06px;display:inline;\">subsidiary. </div><div class=\"t s6_62\" id=\"ts_62\" style=\"left:218px;bottom:644px;letter-spacing:-0.08px;word-spacing:-0.52px;display:inline;\">Goodwill on acquisition of subsidiary is recognised as a separate asset and is carried at cost </div><div class=\"t s6_62\" id=\"tt_62\" style=\"left:220px;bottom:622px;letter-spacing:-0.08px;word-spacing:2.54px;display:inline;\">less accumulated impairment losses, which is tested for impairment annually or more </div><div class=\"t s6_62\" id=\"tu_62\" style=\"left:220px;bottom:601px;letter-spacing:-0.07px;word-spacing:1.1px;display:inline;\">frequently if events or changes in circumstances indicate that the carrying value may be </div><div class=\"t s6_62\" id=\"tv_62\" style=\"left:220px;bottom:580px;letter-spacing:-0.07px;word-spacing:3.27px;display:inline;\">impaired. For the purpose of impairment test and determination of gain or loss on </div><div class=\"t s6_62\" id=\"tw_62\" style=\"left:220px;bottom:558px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">disposal, goodwill is allocated to cash-generating units (\u201cCGU\u201d). An impairment loss on </div><div class=\"t s6_62\" id=\"tx_62\" style=\"left:220px;bottom:537px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">goodwill is not reversed. </div><div class=\"t s6_62\" id=\"ty_62\" style=\"left:218px;bottom:494px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">On the other hand, any excess of the acquisition date amounts of identifiable assets </div><div class=\"t s6_62\" id=\"tz_62\" style=\"left:220px;bottom:473px;letter-spacing:-0.07px;word-spacing:3.62px;display:inline;\">acquired and the liabilities assumed of the acquired subsidiary over the sum of the </div><div class=\"t s6_62\" id=\"t10_62\" style=\"left:220px;bottom:451px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">consideration transferred, the amount of any non-controlling interests in the acquiree and </div><div class=\"t s6_62\" id=\"t11_62\" style=\"left:220px;bottom:430px;letter-spacing:-0.09px;word-spacing:3.64px;display:inline;\">the fair value of the acquirer\u2019s previously held interest in the acquiree, if any, after </div><div class=\"t s6_62\" id=\"t12_62\" style=\"left:220px;bottom:408px;letter-spacing:-0.08px;word-spacing:3.13px;display:inline;\">reassessment, is recognised immediately in profit or loss as an income from bargain </div><div class=\"t s6_62\" id=\"t13_62\" style=\"left:220px;bottom:387px;letter-spacing:-0.05px;display:inline;\"><span>purchase.</span> </div><div></div><div class=\"t s6_63\" id=\"t9_63\" style=\"left:218px;bottom:1095px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">Any resulting gain or loss arising from remeasuring the previously held equity interests in </div><div class=\"t s6_63\" id=\"ta_63\" style=\"left:220px;bottom:1073px;letter-spacing:-0.06px;word-spacing:2.74px;display:inline;\">the acquiree at the acquisition-date fair value is recognised in profit or loss or other </div><div class=\"t s6_63\" id=\"tb_63\" style=\"left:220px;bottom:1052px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">comprehensive income, as appropriate. </div><div class=\"t s6_63\" id=\"tc_63\" style=\"left:218px;bottom:1009px;letter-spacing:-0.08px;word-spacing:2.21px;display:inline;\">Goodwill impairment reviews are undertaken annually or more frequently if events or </div><div class=\"t s6_63\" id=\"td_63\" style=\"left:220px;bottom:988px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">changes in circumstances indicate a potential impairment. The carrying value of goodwill </div><div class=\"t s6_63\" id=\"te_63\" style=\"left:220px;bottom:967px;letter-spacing:-0.09px;word-spacing:1.11px;display:inline;\">is compared to the recoverable amount, which is the higher of value in use and the fair </div><div class=\"t s6_63\" id=\"tf_63\" style=\"left:220px;bottom:945px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">value less costs of disposal. Any impairment is recognised immediately as an expense and </div><span>is not subsequently reversed.</span><span>2</span><div class=\"t s5_64\" id=\"t7_64\" style=\"left:173px;bottom:1137px;letter-spacing:0.05px;display:inline;\">.9 </div><div class=\"t s6_64\" id=\"t8_64\" style=\"left:220px;bottom:1136px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Intangible assets </div><div class=\"t s7_64\" id=\"t9_64\" style=\"left:218px;bottom:1093px;letter-spacing:-0.07px;word-spacing:-0.06px;display:inline;\">Intangible assets acquired separately </div><div class=\"t s7_64\" id=\"ta_64\" style=\"left:218px;bottom:1050px;letter-spacing:-0.07px;word-spacing:-0.39px;display:inline;\">Intangible assets with finite useful lives that are acquired separately are carried at costs less </div><div class=\"t s7_64\" id=\"tb_64\" style=\"left:218px;bottom:1028px;letter-spacing:-0.08px;word-spacing:-0.34px;display:inline;\">accumulated amortisation and accumulated impairment losses. Amortisation is recognised </div><div class=\"t s7_64\" id=\"tc_64\" style=\"left:218px;bottom:1007px;letter-spacing:-0.09px;word-spacing:1.83px;display:inline;\">on a straight-line basis over their estimated useful lives. The estimated useful lives and </div><div class=\"t s7_64\" id=\"td_64\" style=\"left:218px;bottom:986px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">amortisation method are reviewed at the end of each reporting period, with the effect of </div><div class=\"t s7_64\" id=\"te_64\" style=\"left:218px;bottom:964px;letter-spacing:-0.09px;word-spacing:0.02px;display:inline;\">any changes in estimate being accounted for on a prospective basis. Intangible assets with </div><div class=\"t s7_64\" id=\"tf_64\" style=\"left:218px;bottom:943px;letter-spacing:-0.08px;word-spacing:2.71px;display:inline;\">indefinite useful lives that are acquired separately are carried at cost less accumulated </div><div class=\"t s7_64\" id=\"tg_64\" style=\"left:218px;bottom:922px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">impairment losses. </div><div class=\"t s7_64\" id=\"th_64\" style=\"left:218px;bottom:879px;letter-spacing:-0.07px;word-spacing:-0.06px;display:inline;\"><span>Research and development expenditure </span></div><div class=\"t s7_64\" id=\"ti_64\" style=\"left:218px;bottom:835px;letter-spacing:-0.08px;word-spacing:0.38px;display:inline;\">Expenditure on research activities is recognised as an expense in the period in which it is </div><div class=\"t s7_64\" id=\"tj_64\" style=\"left:218px;bottom:814px;letter-spacing:-0.05px;display:inline;\">incurred. </div><div class=\"t s7_64\" id=\"tk_64\" style=\"left:218px;bottom:771px;letter-spacing:-0.09px;word-spacing:7.71px;display:inline;\">An internally-generated intangible asset arising from development (or from the </div><div class=\"t s7_64\" id=\"tl_64\" style=\"left:218px;bottom:750px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">development phase of an internal project) is recognised if, and only if, all of the following </div><div class=\"t s7_64\" id=\"tm_64\" style=\"left:218px;bottom:728px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">have been demonstrated: </div><div class=\"t s7_64\" id=\"tn_64\" style=\"left:218px;bottom:685px;letter-spacing:-0.06px;word-spacing:0.53px;display:inline;\">\u2022 the technical feasibility of completing the intangible asset so that it will be available for </div><div class=\"t s7_64\" id=\"to_64\" style=\"left:229px;bottom:664px;letter-spacing:-0.05px;word-spacing:-0.09px;display:inline;\">use or sale; </div><div class=\"t s7_64\" id=\"tp_64\" style=\"left:218px;bottom:621px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">\u2022 the intention to complete the intangible asset and use or sell it; </div><div class=\"t s7_64\" id=\"tq_64\" style=\"left:218px;bottom:577px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\">\u2022 the ability to use or sell the intangible asset; </div><div class=\"t s7_64\" id=\"tr_64\" style=\"left:218px;bottom:534px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">\u2022 how the intangible asset will generate probable future economic benefits; </div><div class=\"t s7_64\" id=\"ts_64\" style=\"left:218px;bottom:491px;letter-spacing:-0.08px;word-spacing:2.94px;display:inline;\">\u2022 the availability of adequate technical, financial and other resources to complete the </div><div class=\"t s7_64\" id=\"tt_64\" style=\"left:229px;bottom:470px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">development and to use or sell the intangible asset; and </div><div class=\"t s7_64\" id=\"tu_64\" style=\"left:218px;bottom:427px;letter-spacing:-0.07px;word-spacing:0.37px;display:inline;\">\u2022 the ability to measure reliably the expenditure attributable to the intangible asset during </div><div class=\"t s7_64\" id=\"tv_64\" style=\"left:229px;bottom:405px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">its development. </div><div class=\"t s7_64\" id=\"tw_64\" style=\"left:218px;bottom:362px;letter-spacing:-0.07px;word-spacing:0.34px;display:inline;\">The amount initially recognised for internally-generated intangible asset is the sum of the </div><div class=\"t s7_64\" id=\"tx_64\" style=\"left:218px;bottom:341px;letter-spacing:-0.08px;word-spacing:0.88px;display:inline;\">expenditure incurred from the date when the intangible asset first meets the recognition </div><div class=\"t s7_64\" id=\"ty_64\" style=\"left:218px;bottom:320px;letter-spacing:-0.07px;word-spacing:2.37px;display:inline;\">criteria listed above. Where no internally-generated intangible asset can be recognised, </div><div class=\"t s7_64\" id=\"tz_64\" style=\"left:218px;bottom:298px;letter-spacing:-0.06px;word-spacing:-1.08px;display:inline;\">development expenditure is recognised to profit or loss in the period in which it is incurred. </div><div class=\"t s7_64\" id=\"t10_64\" style=\"left:218px;bottom:255px;letter-spacing:-0.07px;word-spacing:-0.54px;display:inline;\">Subsequent to initial recognition, internally-generated intangible assets are reported at cost </div><div class=\"t s7_64\" id=\"t11_64\" style=\"left:218px;bottom:234px;letter-spacing:-0.08px;word-spacing:1.11px;display:inline;\">less accumulated amortisation and accumulated impairment losses, on the same basis as </div><div class=\"t s7_64\" id=\"t12_64\" style=\"left:218px;bottom:212px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\"><span>intangible assets that are acquired separately.</span> </div><div></div><div class=\"t s7_65\" id=\"t9_65\" style=\"left:218px;bottom:1094px;letter-spacing:-0.07px;word-spacing:-0.1px;display:inline;\">Derecognition of intangible assets </div><div class=\"t s7_65\" id=\"ta_65\" style=\"left:218px;bottom:1051px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">An intangible asset is derecognised on disposal, or when no future economic benefits are </div><div class=\"t s7_65\" id=\"tb_65\" style=\"left:218px;bottom:1029px;letter-spacing:-0.09px;word-spacing:-0.88px;display:inline;\">expected from use or disposal. Gains and losses arising from derecognition of an intangible </div><div class=\"t s7_65\" id=\"tc_65\" style=\"left:218px;bottom:1008px;letter-spacing:-0.07px;word-spacing:2.74px;display:inline;\">asset, measured as the difference between the net disposal proceeds and the carrying </div><div class=\"t s7_65\" id=\"td_65\" style=\"left:218px;bottom:987px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">amount of the asset, are recognised in profit or loss when the asset is derecognised. </div><div class=\"t s7_65\" id=\"te_65\" style=\"left:218px;bottom:944px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Virtual assets </div><div class=\"t s7_65\" id=\"tf_65\" style=\"left:218px;bottom:922px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Virtual assets held by the Group comprise USDT (Tether), a US dollar-pegged stablecoin </div><div class=\"t s7_65\" id=\"tg_65\" style=\"left:218px;bottom:901px;letter-spacing:-0.08px;word-spacing:2.91px;display:inline;\">cryptocurrency asset transacted and held on distributed ledger (blockchain) networks, </div><div class=\"t s7_65\" id=\"th_65\" style=\"left:218px;bottom:879px;letter-spacing:-0.06px;word-spacing:0.49px;display:inline;\">acquired for the purpose of a short-term investment, which the Group expects to realise </div><div class=\"t s7_65\" id=\"ti_65\" style=\"left:218px;bottom:858px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">within twelve months of the reporting date. </div><div class=\"t s7_65\" id=\"tj_65\" style=\"left:218px;bottom:837px;letter-spacing:-0.09px;word-spacing:1.67px;display:inline;\">Management has assessed that the Group\u2019s virtual assets do not meet the definition of </div><div class=\"t s7_65\" id=\"tk_65\" style=\"left:218px;bottom:815px;letter-spacing:-0.07px;word-spacing:0.67px;display:inline;\">inventories under IAS 2 </div><div class=\"t s8_65\" id=\"tl_65\" style=\"left:381px;bottom:815px;letter-spacing:-0.05px;display:inline;\">Inventories</div><div class=\"t s7_65\" id=\"tm_65\" style=\"left:441px;bottom:815px;letter-spacing:-0.09px;word-spacing:0.73px;display:inline;\">, as they are not held for sale in the ordinary course of </div><div class=\"t s7_65\" id=\"tn_65\" style=\"left:218px;bottom:794px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">business, nor are they consumed in the production of goods or the rendering of services </div><div class=\"t s7_65\" id=\"to_65\" style=\"left:218px;bottom:773px;letter-spacing:-0.07px;word-spacing:-0.56px;display:inline;\">for sale. The virtual assets are identifiable, non-monetary assets without physical substance </div><div class=\"t s7_65\" id=\"tp_65\" style=\"left:218px;bottom:751px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">that are held for use by the Group and are accordingly accounted for as intangible assets </div><div class=\"t s7_65\" id=\"tq_65\" style=\"left:218px;bottom:730px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">under IAS 38 </div><div class=\"t s8_65\" id=\"tr_65\" style=\"left:310px;bottom:730px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Intangible Assets</div><div class=\"t s7_65\" id=\"ts_65\" style=\"left:406px;bottom:730px;display:inline;\">. </div><div class=\"t s7_65\" id=\"tt_65\" style=\"left:218px;bottom:708px;letter-spacing:-0.09px;word-spacing:-0.37px;display:inline;\">Although USDT is designed to maintain a stable value pegged to the US dollar, it does not </div><div class=\"t s7_65\" id=\"tu_65\" style=\"left:218px;bottom:687px;letter-spacing:-0.08px;word-spacing:3.12px;display:inline;\">constitute cash or a cash equivalent, and holding USDT does not give the Group a </div><div class=\"t s7_65\" id=\"tv_65\" style=\"left:218px;bottom:666px;letter-spacing:-0.07px;word-spacing:-0.54px;display:inline;\">contractual right to receive cash or another financial asset from Tether Limited (the issuer) </div><div class=\"t s7_65\" id=\"tw_65\" style=\"left:218px;bottom:644px;letter-spacing:-0.07px;word-spacing:-0.34px;display:inline;\">or any other party. USDT therefore does not meet the definition of a financial asset under </div><div class=\"t s7_65\" id=\"tx_65\" style=\"left:218px;bottom:623px;letter-spacing:-0.05px;word-spacing:1.24px;display:inline;\">IAS 32 </div><div class=\"t s8_65\" id=\"ty_65\" style=\"left:270px;bottom:623px;letter-spacing:-0.06px;word-spacing:1.15px;display:inline;\">Financial Instruments: Presentation</div><div class=\"t s7_65\" id=\"tz_65\" style=\"left:473px;bottom:623px;letter-spacing:-0.07px;word-spacing:1.24px;display:inline;\">, which supports its classification as an intangible </div><div class=\"t s7_65\" id=\"t10_65\" style=\"left:218px;bottom:601px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">asset under IAS 38. </div><div class=\"t s7_65\" id=\"t11_65\" style=\"left:218px;bottom:580px;letter-spacing:-0.08px;word-spacing:-0.72px;display:inline;\">As the virtual assets are held as a short-term investment which the Group expects to realise </div><div class=\"t s7_65\" id=\"t12_65\" style=\"left:218px;bottom:559px;letter-spacing:-0.08px;word-spacing:-0.19px;display:inline;\">within twelve months of the reporting date, they are presented within current assets in the </div><div class=\"t s7_65\" id=\"t13_65\" style=\"left:218px;bottom:537px;letter-spacing:-0.07px;word-spacing:1.61px;display:inline;\">consolidated statement of financial position, in accordance with IAS 1.66(d), separately </div><div class=\"t s7_65\" id=\"t14_65\" style=\"left:218px;bottom:516px;letter-spacing:-0.08px;word-spacing:3.1px;display:inline;\">from the Group\u2019s other intangible assets (development costs and the money lending </div><div class=\"t s7_65\" id=\"t15_65\" style=\"left:218px;bottom:494px;letter-spacing:-0.08px;word-spacing:0.87px;display:inline;\">licence), which have longer-term or indefinite useful lives and are presented within non- </div><div class=\"t s7_65\" id=\"t16_65\" style=\"left:218px;bottom:473px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">current assets. </div><div class=\"t s7_65\" id=\"t17_65\" style=\"left:218px;bottom:430px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">Virtual assets are initially recognised at cost, being the fair value of the consideration given </div><div class=\"t s7_65\" id=\"t18_65\" style=\"left:218px;bottom:409px;letter-spacing:-0.08px;word-spacing:0.17px;display:inline;\">to acquire the asset. Subsequent to initial recognition, virtual assets are carried at cost less </div><div class=\"t s7_65\" id=\"t19_65\" style=\"left:218px;bottom:387px;letter-spacing:-0.07px;word-spacing:1.08px;display:inline;\">accumulated amortisation, where the asset is determined to have a finite useful life, and </div><div class=\"t s7_65\" id=\"t1a_65\" style=\"left:218px;bottom:366px;letter-spacing:-0.08px;word-spacing:0.72px;display:inline;\">accumulated impairment losses. As the virtual assets are held as a short-term investment </div><div class=\"t s7_65\" id=\"t1b_65\" style=\"left:218px;bottom:345px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">expected to be realised within twelve months, the directors consider them to have a finite </div><div class=\"t s7_65\" id=\"t1c_65\" style=\"left:218px;bottom:323px;letter-spacing:-0.09px;word-spacing:1.85px;display:inline;\">useful life; no amortisation has been charged during the year as the asset was acquired </div><div class=\"t s7_65\" id=\"t1d_65\" style=\"left:218px;bottom:302px;letter-spacing:-0.08px;word-spacing:-0.75px;display:inline;\">shortly before the reporting date. At each reporting date, the Group assesses whether there </div><div class=\"t s7_65\" id=\"t1e_65\" style=\"left:218px;bottom:281px;letter-spacing:-0.08px;word-spacing:4.02px;display:inline;\">is any indication that the virtual assets may be impaired, with any impairment loss </div><div class=\"t s7_65\" id=\"t1f_65\" style=\"left:218px;bottom:259px;letter-spacing:-0.06px;word-spacing:-0.03px;display:inline;\">recognised in profit or loss. </div><div class=\"t s7_65\" id=\"t1g_65\" style=\"left:218px;bottom:216px;letter-spacing:-0.07px;word-spacing:2.38px;display:inline;\">The Group\u2019s holding of virtual assets exposes it to custody, credit and liquidity risks. </div><div class=\"t s7_65\" id=\"t1h_65\" style=\"left:218px;bottom:195px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Custody risk arises from the risk of loss, theft or unauthorised access to the virtual assets. </div><div class=\"t s7_65\" id=\"t1i_65\" style=\"left:218px;bottom:173px;letter-spacing:-0.08px;word-spacing:-0.54px;display:inline;\">Credit risk arises from the risk of default by any custodian, exchange or other counterparty </div><div class=\"t s7_65\" id=\"t1j_65\" style=\"left:218px;bottom:152px;letter-spacing:-0.07px;word-spacing:0.5px;display:inline;\">through which the virtual assets are held. Liquidity risk arises from the potential inability </div><div class=\"t s7_65\" id=\"t1k_65\" style=\"left:218px;bottom:131px;letter-spacing:-0.07px;display:inline;\">to convert the virtual assets into cash at short notice without significant loss in value. </div><div></div><div class=\"t s7_66\" id=\"t8_66\" style=\"left:218px;bottom:1103px;letter-spacing:-0.1px;word-spacing:1.68px;display:inline;\">The USDT is held by a component (subsidiary) company within the Group, through a </div><div class=\"t s7_66\" id=\"t9_66\" style=\"left:218px;bottom:1082px;letter-spacing:-0.06px;word-spacing:-0.54px;display:inline;\">third-party custodian rather than by self-custody, a certified trust company in Hong Kong. </div><div class=\"t s7_66\" id=\"ta_66\" style=\"left:218px;bottom:1060px;letter-spacing:-0.09px;word-spacing:1.25px;display:inline;\">As USDT is a stablecoin, the Group is further exposed to the risk that USDT may not </div><div class=\"t s7_66\" id=\"tb_66\" style=\"left:218px;bottom:1039px;letter-spacing:-0.08px;word-spacing:-0.79px;display:inline;\">maintain its intended one-to-one peg to the US dollar, and to risks relating to the adequacy, </div><div class=\"t s7_66\" id=\"tc_66\" style=\"left:218px;bottom:1018px;letter-spacing:-0.07px;word-spacing:0.7px;display:inline;\">composition and verification of the reserve assets maintained by Tether Limited to back </div><span>the USDT in circulation.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00215": {
   "value": "<span>2</span><div class=\"t s5_62\" id=\"tl_62\" style=\"left:155px;bottom:793px;letter-spacing:-0.02px;display:inline;\">.7 </div><div class=\"t s5_62\" id=\"tm_62\" style=\"left:220px;bottom:793px;letter-spacing:-0.08px;display:inline;\">Goodwill </div><div class=\"t s6_62\" id=\"tn_62\" style=\"left:220px;bottom:772px;letter-spacing:-0.08px;word-spacing:3.49px;display:inline;\"><span>Goodwill arising on an acquisition of a subsidiary is measured at the excess of the </span></div><div class=\"t s6_62\" id=\"to_62\" style=\"left:220px;bottom:751px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">consideration transferred, the amount of any non-controlling interest in the acquiree and </div><div class=\"t s6_62\" id=\"tp_62\" style=\"left:220px;bottom:729px;letter-spacing:-0.08px;word-spacing:1.1px;display:inline;\">the fair value of any previously held equity interests in the acquiree over the acquisition </div><div class=\"t s6_62\" id=\"tq_62\" style=\"left:220px;bottom:708px;letter-spacing:-0.09px;word-spacing:-0.17px;display:inline;\">date amounts of the identifiable assets acquired and the liabilities assumed of the acquired </div><div class=\"t s6_62\" id=\"tr_62\" style=\"left:220px;bottom:687px;letter-spacing:-0.06px;display:inline;\">subsidiary. </div><div class=\"t s6_62\" id=\"ts_62\" style=\"left:218px;bottom:644px;letter-spacing:-0.08px;word-spacing:-0.52px;display:inline;\">Goodwill on acquisition of subsidiary is recognised as a separate asset and is carried at cost </div><div class=\"t s6_62\" id=\"tt_62\" style=\"left:220px;bottom:622px;letter-spacing:-0.08px;word-spacing:2.54px;display:inline;\">less accumulated impairment losses, which is tested for impairment annually or more </div><div class=\"t s6_62\" id=\"tu_62\" style=\"left:220px;bottom:601px;letter-spacing:-0.07px;word-spacing:1.1px;display:inline;\">frequently if events or changes in circumstances indicate that the carrying value may be </div><div class=\"t s6_62\" id=\"tv_62\" style=\"left:220px;bottom:580px;letter-spacing:-0.07px;word-spacing:3.27px;display:inline;\">impaired. For the purpose of impairment test and determination of gain or loss on </div><div class=\"t s6_62\" id=\"tw_62\" style=\"left:220px;bottom:558px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">disposal, goodwill is allocated to cash-generating units (\u201cCGU\u201d). An impairment loss on </div><div class=\"t s6_62\" id=\"tx_62\" style=\"left:220px;bottom:537px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">goodwill is not reversed. </div><div class=\"t s6_62\" id=\"ty_62\" style=\"left:218px;bottom:494px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">On the other hand, any excess of the acquisition date amounts of identifiable assets </div><div class=\"t s6_62\" id=\"tz_62\" style=\"left:220px;bottom:473px;letter-spacing:-0.07px;word-spacing:3.62px;display:inline;\">acquired and the liabilities assumed of the acquired subsidiary over the sum of the </div><div class=\"t s6_62\" id=\"t10_62\" style=\"left:220px;bottom:451px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">consideration transferred, the amount of any non-controlling interests in the acquiree and </div><div class=\"t s6_62\" id=\"t11_62\" style=\"left:220px;bottom:430px;letter-spacing:-0.09px;word-spacing:3.64px;display:inline;\">the fair value of the acquirer\u2019s previously held interest in the acquiree, if any, after </div><div class=\"t s6_62\" id=\"t12_62\" style=\"left:220px;bottom:408px;letter-spacing:-0.08px;word-spacing:3.13px;display:inline;\">reassessment, is recognised immediately in profit or loss as an income from bargain </div><div class=\"t s6_62\" id=\"t13_62\" style=\"left:220px;bottom:387px;letter-spacing:-0.05px;display:inline;\"><span>purchase.</span> </div><div></div><div class=\"t s6_63\" id=\"t9_63\" style=\"left:218px;bottom:1095px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">Any resulting gain or loss arising from remeasuring the previously held equity interests in </div><div class=\"t s6_63\" id=\"ta_63\" style=\"left:220px;bottom:1073px;letter-spacing:-0.06px;word-spacing:2.74px;display:inline;\">the acquiree at the acquisition-date fair value is recognised in profit or loss or other </div><div class=\"t s6_63\" id=\"tb_63\" style=\"left:220px;bottom:1052px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">comprehensive income, as appropriate. </div><div class=\"t s6_63\" id=\"tc_63\" style=\"left:218px;bottom:1009px;letter-spacing:-0.08px;word-spacing:2.21px;display:inline;\">Goodwill impairment reviews are undertaken annually or more frequently if events or </div><div class=\"t s6_63\" id=\"td_63\" style=\"left:220px;bottom:988px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">changes in circumstances indicate a potential impairment. The carrying value of goodwill </div><div class=\"t s6_63\" id=\"te_63\" style=\"left:220px;bottom:967px;letter-spacing:-0.09px;word-spacing:1.11px;display:inline;\">is compared to the recoverable amount, which is the higher of value in use and the fair </div><div class=\"t s6_63\" id=\"tf_63\" style=\"left:220px;bottom:945px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">value less costs of disposal. Any impairment is recognised immediately as an expense and </div><span>is not subsequently reversed.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00223": {
   "value": "<span>2</span><div class=\"t s7_63\" id=\"ti_63\" style=\"left:155px;bottom:884px;letter-spacing:0.05px;display:inline;\">.8 </div><div class=\"t s5_63\" id=\"tj_63\" style=\"left:220px;bottom:883px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">Property, plant and equipment </div><div class=\"t s6_63\" id=\"tk_63\" style=\"left:220px;bottom:851px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\"><span>Property, plant and equipment (other than cost of right-of-use assets as described in note </span></div><div class=\"t s6_63\" id=\"tl_63\" style=\"left:220px;bottom:832px;letter-spacing:-0.09px;word-spacing:1.48px;display:inline;\">2.12 are stated at acquisition cost less accumulated depreciation and impairment losses. </div><div class=\"t s6_63\" id=\"tm_63\" style=\"left:220px;bottom:812px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">The acquisition cost of an asset comprises of its purchase price and any direct attributable </div><div class=\"t s6_63\" id=\"tn_63\" style=\"left:220px;bottom:792px;letter-spacing:-0.06px;word-spacing:1.43px;display:inline;\">costs of bringing the assets to the working condition and location for its intended use. </div><div class=\"t s6_63\" id=\"to_63\" style=\"left:220px;bottom:772px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">Depreciation of assets commences when the assets are ready for intended use. </div><div class=\"t s6_63\" id=\"tp_63\" style=\"left:220px;bottom:730px;letter-spacing:-0.08px;word-spacing:-0.7px;display:inline;\">Depreciation on property, plant and equipment, is provided to write off the cost over their </div><div class=\"t s6_63\" id=\"tq_63\" style=\"left:220px;bottom:710px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">estimated useful life, using the straight-line method, at the following rates per annum: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tr_63\" style=\"left:220px;bottom:667px;letter-spacing:-0.07px;word-spacing:-0.08px;display:inline;\">Furniture &amp; Fixtures </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"ts_63\" style=\"left:652px;bottom:667px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">20% per annum </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tt_63\" style=\"left:220px;bottom:646px;letter-spacing:-0.07px;word-spacing:-0.15px;display:inline;\">Leasehold Improvement </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tu_63\" style=\"left:652px;bottom:646px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">20% per annum </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tv_63\" style=\"left:220px;bottom:625px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Office Equipment </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tw_63\" style=\"left:652px;bottom:625px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">20% per annum </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s6_63\" id=\"tx_63\" style=\"left:220px;bottom:570px;letter-spacing:-0.07px;word-spacing:-1.08px;display:inline;\">The assets\u2019 depreciation methods and useful lives are reviewed, and adjusted if appropriate, </div><div class=\"t s6_63\" id=\"ty_63\" style=\"left:220px;bottom:548px;letter-spacing:-0.06px;word-spacing:-0.06px;display:inline;\"><span>at each reporting date.</span> </div><div class=\"t s6_63\" id=\"tz_63\" style=\"left:220px;bottom:505px;letter-spacing:-0.07px;word-spacing:1.8px;display:inline;\">In the case of right-of-use assets, expected useful lives are determined by reference to </div><div class=\"t s6_63\" id=\"t10_63\" style=\"left:220px;bottom:484px;letter-spacing:-0.08px;word-spacing:1.42px;display:inline;\">comparable owned assets or the lease term, if shorter. Material residual value estimates </div><div class=\"t s6_63\" id=\"t11_63\" style=\"left:220px;bottom:462px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">and estimates of useful life are updated as required, but at least annually. </div><div class=\"t s6_63\" id=\"t12_63\" style=\"left:220px;bottom:419px;letter-spacing:-0.08px;word-spacing:2.34px;display:inline;\">The gain or loss arising on the retirement or disposal is determined as the difference </div><div class=\"t s6_63\" id=\"t13_63\" style=\"left:220px;bottom:398px;letter-spacing:-0.07px;word-spacing:-0.75px;display:inline;\">between the sales proceeds and the carrying amount of the asset and is recognised in profit </div><div class=\"t s6_63\" id=\"t14_63\" style=\"left:220px;bottom:376px;letter-spacing:-0.04px;display:inline;\">or loss. </div><div class=\"t s6_63\" id=\"t15_63\" style=\"left:220px;bottom:333px;letter-spacing:-0.07px;word-spacing:0.73px;display:inline;\">Subsequent costs are included in the asset\u2019s carrying amount or recognised as a separate </div><div class=\"t s6_63\" id=\"t16_63\" style=\"left:220px;bottom:312px;letter-spacing:-0.08px;word-spacing:1.47px;display:inline;\">asset, as appropriate, only when it is probable that future economic benefits associated </div><div class=\"t s6_63\" id=\"t17_63\" style=\"left:220px;bottom:291px;letter-spacing:-0.07px;word-spacing:0.93px;display:inline;\">with the item will flow to the Group and the cost of the item can be measured reliably. </div><div class=\"t s6_63\" id=\"t18_63\" style=\"left:220px;bottom:269px;letter-spacing:-0.07px;word-spacing:-0.17px;display:inline;\">The carrying amount of the replaced part is derecognised. </div><div class=\"t s6_63\" id=\"t19_63\" style=\"left:602px;bottom:269px;letter-spacing:-0.05px;word-spacing:-0.18px;display:inline;\">All other costs, such as repairs </div><div class=\"t s6_63\" id=\"t1a_63\" style=\"left:220px;bottom:248px;letter-spacing:-0.07px;word-spacing:0.86px;display:inline;\">and maintenance, are charged to profit or loss during the financial period in which they </div><span>are Incurred.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00224": {
   "value": "<span>Property, plant and equipment (other than cost of right-of-use assets as described in note </span><div class=\"t s6_63\" id=\"tl_63\" style=\"left:220px;bottom:832px;letter-spacing:-0.09px;word-spacing:1.48px;display:inline;\">2.12 are stated at acquisition cost less accumulated depreciation and impairment losses. </div><div class=\"t s6_63\" id=\"tm_63\" style=\"left:220px;bottom:812px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">The acquisition cost of an asset comprises of its purchase price and any direct attributable </div><div class=\"t s6_63\" id=\"tn_63\" style=\"left:220px;bottom:792px;letter-spacing:-0.06px;word-spacing:1.43px;display:inline;\">costs of bringing the assets to the working condition and location for its intended use. </div><div class=\"t s6_63\" id=\"to_63\" style=\"left:220px;bottom:772px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">Depreciation of assets commences when the assets are ready for intended use. </div><div class=\"t s6_63\" id=\"tp_63\" style=\"left:220px;bottom:730px;letter-spacing:-0.08px;word-spacing:-0.7px;display:inline;\">Depreciation on property, plant and equipment, is provided to write off the cost over their </div><div class=\"t s6_63\" id=\"tq_63\" style=\"left:220px;bottom:710px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">estimated useful life, using the straight-line method, at the following rates per annum: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tr_63\" style=\"left:220px;bottom:667px;letter-spacing:-0.07px;word-spacing:-0.08px;display:inline;\">Furniture &amp; Fixtures </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"ts_63\" style=\"left:652px;bottom:667px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">20% per annum </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tt_63\" style=\"left:220px;bottom:646px;letter-spacing:-0.07px;word-spacing:-0.15px;display:inline;\">Leasehold Improvement </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tu_63\" style=\"left:652px;bottom:646px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">20% per annum </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tv_63\" style=\"left:220px;bottom:625px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Office Equipment </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_63\" id=\"tw_63\" style=\"left:652px;bottom:625px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">20% per annum </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s6_63\" id=\"tx_63\" style=\"left:220px;bottom:570px;letter-spacing:-0.07px;word-spacing:-1.08px;display:inline;\">The assets\u2019 depreciation methods and useful lives are reviewed, and adjusted if appropriate, </div><span>at each reporting date.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00225": {
   "value": "<span>2</span><div class=\"t s5_64\" id=\"t7_64\" style=\"left:173px;bottom:1137px;letter-spacing:0.05px;display:inline;\">.9 </div><div class=\"t s6_64\" id=\"t8_64\" style=\"left:220px;bottom:1136px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Intangible assets </div><div class=\"t s7_64\" id=\"t9_64\" style=\"left:218px;bottom:1093px;letter-spacing:-0.07px;word-spacing:-0.06px;display:inline;\">Intangible assets acquired separately </div><div class=\"t s7_64\" id=\"ta_64\" style=\"left:218px;bottom:1050px;letter-spacing:-0.07px;word-spacing:-0.39px;display:inline;\">Intangible assets with finite useful lives that are acquired separately are carried at costs less </div><div class=\"t s7_64\" id=\"tb_64\" style=\"left:218px;bottom:1028px;letter-spacing:-0.08px;word-spacing:-0.34px;display:inline;\">accumulated amortisation and accumulated impairment losses. Amortisation is recognised </div><div class=\"t s7_64\" id=\"tc_64\" style=\"left:218px;bottom:1007px;letter-spacing:-0.09px;word-spacing:1.83px;display:inline;\">on a straight-line basis over their estimated useful lives. The estimated useful lives and </div><div class=\"t s7_64\" id=\"td_64\" style=\"left:218px;bottom:986px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">amortisation method are reviewed at the end of each reporting period, with the effect of </div><div class=\"t s7_64\" id=\"te_64\" style=\"left:218px;bottom:964px;letter-spacing:-0.09px;word-spacing:0.02px;display:inline;\">any changes in estimate being accounted for on a prospective basis. Intangible assets with </div><div class=\"t s7_64\" id=\"tf_64\" style=\"left:218px;bottom:943px;letter-spacing:-0.08px;word-spacing:2.71px;display:inline;\">indefinite useful lives that are acquired separately are carried at cost less accumulated </div><div class=\"t s7_64\" id=\"tg_64\" style=\"left:218px;bottom:922px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">impairment losses. </div><div class=\"t s7_64\" id=\"th_64\" style=\"left:218px;bottom:879px;letter-spacing:-0.07px;word-spacing:-0.06px;display:inline;\"><span>Research and development expenditure </span></div><div class=\"t s7_64\" id=\"ti_64\" style=\"left:218px;bottom:835px;letter-spacing:-0.08px;word-spacing:0.38px;display:inline;\">Expenditure on research activities is recognised as an expense in the period in which it is </div><div class=\"t s7_64\" id=\"tj_64\" style=\"left:218px;bottom:814px;letter-spacing:-0.05px;display:inline;\">incurred. </div><div class=\"t s7_64\" id=\"tk_64\" style=\"left:218px;bottom:771px;letter-spacing:-0.09px;word-spacing:7.71px;display:inline;\">An internally-generated intangible asset arising from development (or from the </div><div class=\"t s7_64\" id=\"tl_64\" style=\"left:218px;bottom:750px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">development phase of an internal project) is recognised if, and only if, all of the following </div><div class=\"t s7_64\" id=\"tm_64\" style=\"left:218px;bottom:728px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">have been demonstrated: </div><div class=\"t s7_64\" id=\"tn_64\" style=\"left:218px;bottom:685px;letter-spacing:-0.06px;word-spacing:0.53px;display:inline;\">\u2022 the technical feasibility of completing the intangible asset so that it will be available for </div><div class=\"t s7_64\" id=\"to_64\" style=\"left:229px;bottom:664px;letter-spacing:-0.05px;word-spacing:-0.09px;display:inline;\">use or sale; </div><div class=\"t s7_64\" id=\"tp_64\" style=\"left:218px;bottom:621px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">\u2022 the intention to complete the intangible asset and use or sell it; </div><div class=\"t s7_64\" id=\"tq_64\" style=\"left:218px;bottom:577px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\">\u2022 the ability to use or sell the intangible asset; </div><div class=\"t s7_64\" id=\"tr_64\" style=\"left:218px;bottom:534px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">\u2022 how the intangible asset will generate probable future economic benefits; </div><div class=\"t s7_64\" id=\"ts_64\" style=\"left:218px;bottom:491px;letter-spacing:-0.08px;word-spacing:2.94px;display:inline;\">\u2022 the availability of adequate technical, financial and other resources to complete the </div><div class=\"t s7_64\" id=\"tt_64\" style=\"left:229px;bottom:470px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">development and to use or sell the intangible asset; and </div><div class=\"t s7_64\" id=\"tu_64\" style=\"left:218px;bottom:427px;letter-spacing:-0.07px;word-spacing:0.37px;display:inline;\">\u2022 the ability to measure reliably the expenditure attributable to the intangible asset during </div><div class=\"t s7_64\" id=\"tv_64\" style=\"left:229px;bottom:405px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">its development. </div><div class=\"t s7_64\" id=\"tw_64\" style=\"left:218px;bottom:362px;letter-spacing:-0.07px;word-spacing:0.34px;display:inline;\">The amount initially recognised for internally-generated intangible asset is the sum of the </div><div class=\"t s7_64\" id=\"tx_64\" style=\"left:218px;bottom:341px;letter-spacing:-0.08px;word-spacing:0.88px;display:inline;\">expenditure incurred from the date when the intangible asset first meets the recognition </div><div class=\"t s7_64\" id=\"ty_64\" style=\"left:218px;bottom:320px;letter-spacing:-0.07px;word-spacing:2.37px;display:inline;\">criteria listed above. Where no internally-generated intangible asset can be recognised, </div><div class=\"t s7_64\" id=\"tz_64\" style=\"left:218px;bottom:298px;letter-spacing:-0.06px;word-spacing:-1.08px;display:inline;\">development expenditure is recognised to profit or loss in the period in which it is incurred. </div><div class=\"t s7_64\" id=\"t10_64\" style=\"left:218px;bottom:255px;letter-spacing:-0.07px;word-spacing:-0.54px;display:inline;\">Subsequent to initial recognition, internally-generated intangible assets are reported at cost </div><div class=\"t s7_64\" id=\"t11_64\" style=\"left:218px;bottom:234px;letter-spacing:-0.08px;word-spacing:1.11px;display:inline;\">less accumulated amortisation and accumulated impairment losses, on the same basis as </div><div class=\"t s7_64\" id=\"t12_64\" style=\"left:218px;bottom:212px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\"><span>intangible assets that are acquired separately.</span> </div><div></div><div class=\"t s7_65\" id=\"t9_65\" style=\"left:218px;bottom:1094px;letter-spacing:-0.07px;word-spacing:-0.1px;display:inline;\">Derecognition of intangible assets </div><div class=\"t s7_65\" id=\"ta_65\" style=\"left:218px;bottom:1051px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">An intangible asset is derecognised on disposal, or when no future economic benefits are </div><div class=\"t s7_65\" id=\"tb_65\" style=\"left:218px;bottom:1029px;letter-spacing:-0.09px;word-spacing:-0.88px;display:inline;\">expected from use or disposal. Gains and losses arising from derecognition of an intangible </div><div class=\"t s7_65\" id=\"tc_65\" style=\"left:218px;bottom:1008px;letter-spacing:-0.07px;word-spacing:2.74px;display:inline;\">asset, measured as the difference between the net disposal proceeds and the carrying </div><div class=\"t s7_65\" id=\"td_65\" style=\"left:218px;bottom:987px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">amount of the asset, are recognised in profit or loss when the asset is derecognised. </div><div class=\"t s7_65\" id=\"te_65\" style=\"left:218px;bottom:944px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Virtual assets </div><div class=\"t s7_65\" id=\"tf_65\" style=\"left:218px;bottom:922px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Virtual assets held by the Group comprise USDT (Tether), a US dollar-pegged stablecoin </div><div class=\"t s7_65\" id=\"tg_65\" style=\"left:218px;bottom:901px;letter-spacing:-0.08px;word-spacing:2.91px;display:inline;\">cryptocurrency asset transacted and held on distributed ledger (blockchain) networks, </div><div class=\"t s7_65\" id=\"th_65\" style=\"left:218px;bottom:879px;letter-spacing:-0.06px;word-spacing:0.49px;display:inline;\">acquired for the purpose of a short-term investment, which the Group expects to realise </div><div class=\"t s7_65\" id=\"ti_65\" style=\"left:218px;bottom:858px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">within twelve months of the reporting date. </div><div class=\"t s7_65\" id=\"tj_65\" style=\"left:218px;bottom:837px;letter-spacing:-0.09px;word-spacing:1.67px;display:inline;\">Management has assessed that the Group\u2019s virtual assets do not meet the definition of </div><div class=\"t s7_65\" id=\"tk_65\" style=\"left:218px;bottom:815px;letter-spacing:-0.07px;word-spacing:0.67px;display:inline;\">inventories under IAS 2 </div><div class=\"t s8_65\" id=\"tl_65\" style=\"left:381px;bottom:815px;letter-spacing:-0.05px;display:inline;\">Inventories</div><div class=\"t s7_65\" id=\"tm_65\" style=\"left:441px;bottom:815px;letter-spacing:-0.09px;word-spacing:0.73px;display:inline;\">, as they are not held for sale in the ordinary course of </div><div class=\"t s7_65\" id=\"tn_65\" style=\"left:218px;bottom:794px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">business, nor are they consumed in the production of goods or the rendering of services </div><div class=\"t s7_65\" id=\"to_65\" style=\"left:218px;bottom:773px;letter-spacing:-0.07px;word-spacing:-0.56px;display:inline;\">for sale. The virtual assets are identifiable, non-monetary assets without physical substance </div><div class=\"t s7_65\" id=\"tp_65\" style=\"left:218px;bottom:751px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">that are held for use by the Group and are accordingly accounted for as intangible assets </div><div class=\"t s7_65\" id=\"tq_65\" style=\"left:218px;bottom:730px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">under IAS 38 </div><div class=\"t s8_65\" id=\"tr_65\" style=\"left:310px;bottom:730px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Intangible Assets</div><div class=\"t s7_65\" id=\"ts_65\" style=\"left:406px;bottom:730px;display:inline;\">. </div><div class=\"t s7_65\" id=\"tt_65\" style=\"left:218px;bottom:708px;letter-spacing:-0.09px;word-spacing:-0.37px;display:inline;\">Although USDT is designed to maintain a stable value pegged to the US dollar, it does not </div><div class=\"t s7_65\" id=\"tu_65\" style=\"left:218px;bottom:687px;letter-spacing:-0.08px;word-spacing:3.12px;display:inline;\">constitute cash or a cash equivalent, and holding USDT does not give the Group a </div><div class=\"t s7_65\" id=\"tv_65\" style=\"left:218px;bottom:666px;letter-spacing:-0.07px;word-spacing:-0.54px;display:inline;\">contractual right to receive cash or another financial asset from Tether Limited (the issuer) </div><div class=\"t s7_65\" id=\"tw_65\" style=\"left:218px;bottom:644px;letter-spacing:-0.07px;word-spacing:-0.34px;display:inline;\">or any other party. USDT therefore does not meet the definition of a financial asset under </div><div class=\"t s7_65\" id=\"tx_65\" style=\"left:218px;bottom:623px;letter-spacing:-0.05px;word-spacing:1.24px;display:inline;\">IAS 32 </div><div class=\"t s8_65\" id=\"ty_65\" style=\"left:270px;bottom:623px;letter-spacing:-0.06px;word-spacing:1.15px;display:inline;\">Financial Instruments: Presentation</div><div class=\"t s7_65\" id=\"tz_65\" style=\"left:473px;bottom:623px;letter-spacing:-0.07px;word-spacing:1.24px;display:inline;\">, which supports its classification as an intangible </div><div class=\"t s7_65\" id=\"t10_65\" style=\"left:218px;bottom:601px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">asset under IAS 38. </div><div class=\"t s7_65\" id=\"t11_65\" style=\"left:218px;bottom:580px;letter-spacing:-0.08px;word-spacing:-0.72px;display:inline;\">As the virtual assets are held as a short-term investment which the Group expects to realise </div><div class=\"t s7_65\" id=\"t12_65\" style=\"left:218px;bottom:559px;letter-spacing:-0.08px;word-spacing:-0.19px;display:inline;\">within twelve months of the reporting date, they are presented within current assets in the </div><div class=\"t s7_65\" id=\"t13_65\" style=\"left:218px;bottom:537px;letter-spacing:-0.07px;word-spacing:1.61px;display:inline;\">consolidated statement of financial position, in accordance with IAS 1.66(d), separately </div><div class=\"t s7_65\" id=\"t14_65\" style=\"left:218px;bottom:516px;letter-spacing:-0.08px;word-spacing:3.1px;display:inline;\">from the Group\u2019s other intangible assets (development costs and the money lending </div><div class=\"t s7_65\" id=\"t15_65\" style=\"left:218px;bottom:494px;letter-spacing:-0.08px;word-spacing:0.87px;display:inline;\">licence), which have longer-term or indefinite useful lives and are presented within non- </div><div class=\"t s7_65\" id=\"t16_65\" style=\"left:218px;bottom:473px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">current assets. </div><div class=\"t s7_65\" id=\"t17_65\" style=\"left:218px;bottom:430px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">Virtual assets are initially recognised at cost, being the fair value of the consideration given </div><div class=\"t s7_65\" id=\"t18_65\" style=\"left:218px;bottom:409px;letter-spacing:-0.08px;word-spacing:0.17px;display:inline;\">to acquire the asset. Subsequent to initial recognition, virtual assets are carried at cost less </div><div class=\"t s7_65\" id=\"t19_65\" style=\"left:218px;bottom:387px;letter-spacing:-0.07px;word-spacing:1.08px;display:inline;\">accumulated amortisation, where the asset is determined to have a finite useful life, and </div><div class=\"t s7_65\" id=\"t1a_65\" style=\"left:218px;bottom:366px;letter-spacing:-0.08px;word-spacing:0.72px;display:inline;\">accumulated impairment losses. As the virtual assets are held as a short-term investment </div><div class=\"t s7_65\" id=\"t1b_65\" style=\"left:218px;bottom:345px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">expected to be realised within twelve months, the directors consider them to have a finite </div><div class=\"t s7_65\" id=\"t1c_65\" style=\"left:218px;bottom:323px;letter-spacing:-0.09px;word-spacing:1.85px;display:inline;\">useful life; no amortisation has been charged during the year as the asset was acquired </div><div class=\"t s7_65\" id=\"t1d_65\" style=\"left:218px;bottom:302px;letter-spacing:-0.08px;word-spacing:-0.75px;display:inline;\">shortly before the reporting date. At each reporting date, the Group assesses whether there </div><div class=\"t s7_65\" id=\"t1e_65\" style=\"left:218px;bottom:281px;letter-spacing:-0.08px;word-spacing:4.02px;display:inline;\">is any indication that the virtual assets may be impaired, with any impairment loss </div><div class=\"t s7_65\" id=\"t1f_65\" style=\"left:218px;bottom:259px;letter-spacing:-0.06px;word-spacing:-0.03px;display:inline;\">recognised in profit or loss. </div><div class=\"t s7_65\" id=\"t1g_65\" style=\"left:218px;bottom:216px;letter-spacing:-0.07px;word-spacing:2.38px;display:inline;\">The Group\u2019s holding of virtual assets exposes it to custody, credit and liquidity risks. </div><div class=\"t s7_65\" id=\"t1h_65\" style=\"left:218px;bottom:195px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Custody risk arises from the risk of loss, theft or unauthorised access to the virtual assets. </div><div class=\"t s7_65\" id=\"t1i_65\" style=\"left:218px;bottom:173px;letter-spacing:-0.08px;word-spacing:-0.54px;display:inline;\">Credit risk arises from the risk of default by any custodian, exchange or other counterparty </div><div class=\"t s7_65\" id=\"t1j_65\" style=\"left:218px;bottom:152px;letter-spacing:-0.07px;word-spacing:0.5px;display:inline;\">through which the virtual assets are held. Liquidity risk arises from the potential inability </div><div class=\"t s7_65\" id=\"t1k_65\" style=\"left:218px;bottom:131px;letter-spacing:-0.07px;display:inline;\">to convert the virtual assets into cash at short notice without significant loss in value. </div><div></div><div class=\"t s7_66\" id=\"t8_66\" style=\"left:218px;bottom:1103px;letter-spacing:-0.1px;word-spacing:1.68px;display:inline;\">The USDT is held by a component (subsidiary) company within the Group, through a </div><div class=\"t s7_66\" id=\"t9_66\" style=\"left:218px;bottom:1082px;letter-spacing:-0.06px;word-spacing:-0.54px;display:inline;\">third-party custodian rather than by self-custody, a certified trust company in Hong Kong. </div><div class=\"t s7_66\" id=\"ta_66\" style=\"left:218px;bottom:1060px;letter-spacing:-0.09px;word-spacing:1.25px;display:inline;\">As USDT is a stablecoin, the Group is further exposed to the risk that USDT may not </div><div class=\"t s7_66\" id=\"tb_66\" style=\"left:218px;bottom:1039px;letter-spacing:-0.08px;word-spacing:-0.79px;display:inline;\">maintain its intended one-to-one peg to the US dollar, and to risks relating to the adequacy, </div><div class=\"t s7_66\" id=\"tc_66\" style=\"left:218px;bottom:1018px;letter-spacing:-0.07px;word-spacing:0.7px;display:inline;\">composition and verification of the reserve assets maintained by Tether Limited to back </div><span>the USDT in circulation.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00226": {
   "value": "<span>Research and development expenditure </span><div class=\"t s7_64\" id=\"ti_64\" style=\"left:218px;bottom:835px;letter-spacing:-0.08px;word-spacing:0.38px;display:inline;\">Expenditure on research activities is recognised as an expense in the period in which it is </div><div class=\"t s7_64\" id=\"tj_64\" style=\"left:218px;bottom:814px;letter-spacing:-0.05px;display:inline;\">incurred. </div><div class=\"t s7_64\" id=\"tk_64\" style=\"left:218px;bottom:771px;letter-spacing:-0.09px;word-spacing:7.71px;display:inline;\">An internally-generated intangible asset arising from development (or from the </div><div class=\"t s7_64\" id=\"tl_64\" style=\"left:218px;bottom:750px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">development phase of an internal project) is recognised if, and only if, all of the following </div><div class=\"t s7_64\" id=\"tm_64\" style=\"left:218px;bottom:728px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">have been demonstrated: </div><div class=\"t s7_64\" id=\"tn_64\" style=\"left:218px;bottom:685px;letter-spacing:-0.06px;word-spacing:0.53px;display:inline;\">\u2022 the technical feasibility of completing the intangible asset so that it will be available for </div><div class=\"t s7_64\" id=\"to_64\" style=\"left:229px;bottom:664px;letter-spacing:-0.05px;word-spacing:-0.09px;display:inline;\">use or sale; </div><div class=\"t s7_64\" id=\"tp_64\" style=\"left:218px;bottom:621px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">\u2022 the intention to complete the intangible asset and use or sell it; </div><div class=\"t s7_64\" id=\"tq_64\" style=\"left:218px;bottom:577px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\">\u2022 the ability to use or sell the intangible asset; </div><div class=\"t s7_64\" id=\"tr_64\" style=\"left:218px;bottom:534px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">\u2022 how the intangible asset will generate probable future economic benefits; </div><div class=\"t s7_64\" id=\"ts_64\" style=\"left:218px;bottom:491px;letter-spacing:-0.08px;word-spacing:2.94px;display:inline;\">\u2022 the availability of adequate technical, financial and other resources to complete the </div><div class=\"t s7_64\" id=\"tt_64\" style=\"left:229px;bottom:470px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">development and to use or sell the intangible asset; and </div><div class=\"t s7_64\" id=\"tu_64\" style=\"left:218px;bottom:427px;letter-spacing:-0.07px;word-spacing:0.37px;display:inline;\">\u2022 the ability to measure reliably the expenditure attributable to the intangible asset during </div><div class=\"t s7_64\" id=\"tv_64\" style=\"left:229px;bottom:405px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">its development. </div><div class=\"t s7_64\" id=\"tw_64\" style=\"left:218px;bottom:362px;letter-spacing:-0.07px;word-spacing:0.34px;display:inline;\">The amount initially recognised for internally-generated intangible asset is the sum of the </div><div class=\"t s7_64\" id=\"tx_64\" style=\"left:218px;bottom:341px;letter-spacing:-0.08px;word-spacing:0.88px;display:inline;\">expenditure incurred from the date when the intangible asset first meets the recognition </div><div class=\"t s7_64\" id=\"ty_64\" style=\"left:218px;bottom:320px;letter-spacing:-0.07px;word-spacing:2.37px;display:inline;\">criteria listed above. Where no internally-generated intangible asset can be recognised, </div><div class=\"t s7_64\" id=\"tz_64\" style=\"left:218px;bottom:298px;letter-spacing:-0.06px;word-spacing:-1.08px;display:inline;\">development expenditure is recognised to profit or loss in the period in which it is incurred. </div><div class=\"t s7_64\" id=\"t10_64\" style=\"left:218px;bottom:255px;letter-spacing:-0.07px;word-spacing:-0.54px;display:inline;\">Subsequent to initial recognition, internally-generated intangible assets are reported at cost </div><div class=\"t s7_64\" id=\"t11_64\" style=\"left:218px;bottom:234px;letter-spacing:-0.08px;word-spacing:1.11px;display:inline;\">less accumulated amortisation and accumulated impairment losses, on the same basis as </div><span>intangible assets that are acquired separately.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00234": {
   "value": "<span>2</span><div class=\"t s6_66\" id=\"tf_66\" style=\"left:173px;bottom:932px;letter-spacing:-0.07px;display:inline;\">.10 </div><div class=\"t s6_66\" id=\"tg_66\" style=\"left:220px;bottom:932px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Financial instruments </div><div class=\"t s7_66\" id=\"th_66\" style=\"left:220px;bottom:899px;letter-spacing:-0.07px;word-spacing:1.27px;display:inline;\"><span>IFRS 9 requires an entity to address the classification, measurement and recognition of </span></div><div class=\"t s7_66\" id=\"ti_66\" style=\"left:220px;bottom:877px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">financial assets and liabilities. </div><div class=\"t m0_66 s8_66\" id=\"tj_66\" style=\"left:217.5px;bottom:833.9px;letter-spacing:-0.04px;display:inline;\">i) </div><div class=\"t m0_66 s8_66\" id=\"tk_66\" style=\"left:237.5px;bottom:833.9px;letter-spacing:-0.11px;display:inline;\">Classification </div><div class=\"t s7_66\" id=\"tl_66\" style=\"left:220px;bottom:791px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">The Company classifies its financial assets in the following measurement categories: </div><div class=\"t s7_66\" id=\"tm_66\" style=\"left:220px;bottom:748px;letter-spacing:-0.07px;display:inline;\">\u2022 those to be measured at amortised cost. </div><div class=\"t s7_66\" id=\"tn_66\" style=\"left:220px;bottom:705px;letter-spacing:-0.07px;word-spacing:0.53px;display:inline;\">The classification depends on the Company\u2019s business model for managing the financial </div><div class=\"t s7_66\" id=\"to_66\" style=\"left:220px;bottom:683px;letter-spacing:-0.07px;display:inline;\">assets and the contractual terms of the cash flows. </div><div class=\"t s7_66\" id=\"tp_66\" style=\"left:220px;bottom:640px;letter-spacing:-0.08px;word-spacing:1.64px;display:inline;\">The Company classifies financial assets at amortised cost only if both of the following </div><div class=\"t s7_66\" id=\"tq_66\" style=\"left:220px;bottom:619px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">criteria are met: </div><div class=\"t s7_66\" id=\"tr_66\" style=\"left:220px;bottom:576px;letter-spacing:-0.07px;word-spacing:0.74px;display:inline;\">\u2022 the asset is held within a business model whose objective is to collect contractual cash </div><div class=\"t s7_66\" id=\"ts_66\" style=\"left:220px;bottom:554px;letter-spacing:-0.05px;word-spacing:0.01px;display:inline;\">flows; and </div><div class=\"t s7_66\" id=\"tt_66\" style=\"left:220px;bottom:511px;letter-spacing:-0.09px;word-spacing:1.63px;display:inline;\">\u2022 the contractual terms give rise to cash flows that are solely payment of principal and </div><div class=\"t s7_66\" id=\"tu_66\" style=\"left:220px;bottom:490px;letter-spacing:-0.04px;display:inline;\">interest </div><div class=\"t m0_66 s8_66\" id=\"tv_66\" style=\"left:217.5px;bottom:446.7px;letter-spacing:-0.04px;display:inline;\">ii) </div><div class=\"t m0_66 s8_66\" id=\"tw_66\" style=\"left:237.5px;bottom:446.7px;letter-spacing:-0.11px;display:inline;\">Recognition </div><div class=\"t s7_66\" id=\"tx_66\" style=\"left:220px;bottom:404px;letter-spacing:-0.07px;word-spacing:1.1px;display:inline;\">Purchases and sales of financial assets are recognised on trade date (that is, the date on </div><div class=\"t s7_66\" id=\"ty_66\" style=\"left:220px;bottom:382px;letter-spacing:-0.08px;word-spacing:5.66px;display:inline;\">which the Company commits to purchase or sell the asset). <span>Financial assets are </span></div><div class=\"t s7_66\" id=\"tz_66\" style=\"left:220px;bottom:361px;letter-spacing:-0.08px;word-spacing:0.16px;display:inline;\">derecognised when the rights to receive cash flows from the financial assets have expired </div><div class=\"t s7_66\" id=\"t10_66\" style=\"left:220px;bottom:339px;letter-spacing:-0.07px;word-spacing:0.73px;display:inline;\">or have been transferred and the Company has transferred substantially all the risks and </div><div class=\"t s7_66\" id=\"t11_66\" style=\"left:220px;bottom:318px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>rewards of ownership.</span> </div><div class=\"t m0_66 s8_66\" id=\"t12_66\" style=\"left:217.5px;bottom:274.9px;letter-spacing:-0.04px;display:inline;\"><span>iii) </span></div><div class=\"t m0_66 s8_66\" id=\"t13_66\" style=\"left:248.3px;bottom:274.9px;letter-spacing:-0.13px;display:inline;\">Measurement </div><div class=\"t s7_66\" id=\"t14_66\" style=\"left:220px;bottom:232px;letter-spacing:-0.08px;word-spacing:0.37px;display:inline;\">At initial recognition, the Company measures a financial asset at its fair value plus, in the </div><div class=\"t s7_66\" id=\"t15_66\" style=\"left:220px;bottom:211px;letter-spacing:-0.07px;word-spacing:0.47px;display:inline;\">case of a financial asset not at fair value through profit or loss (FVPL), transaction costs </div><div class=\"t s7_66\" id=\"t16_66\" style=\"left:220px;bottom:189px;letter-spacing:-0.07px;word-spacing:0.51px;display:inline;\">that are directly attributable to the acquisition of the financial asset. Transaction costs of </div><div class=\"t s7_66\" id=\"t17_66\" style=\"left:220px;bottom:168px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\"><span>financial assets carried at FVPL are expensed in profit or loss.</span> </div><div></div><div class=\"t s6_67\" id=\"t8_67\" style=\"left:220px;bottom:1086px;letter-spacing:-0.07px;display:inline;\"><span>Amortised cost: Assets that are held for collection of contractual cash flows, where those </span></div><div class=\"t s6_67\" id=\"t9_67\" style=\"left:220px;bottom:1065px;letter-spacing:-0.07px;word-spacing:0.2px;display:inline;\">cash flows represent solely payments of principal and interest, are measured at amortised </div><div class=\"t s6_67\" id=\"ta_67\" style=\"left:220px;bottom:1043px;letter-spacing:-0.08px;word-spacing:0.9px;display:inline;\">cost. Interest income from these financial assets is included in finance income using the </div><div class=\"t s6_67\" id=\"tb_67\" style=\"left:220px;bottom:1022px;letter-spacing:-0.08px;word-spacing:2.18px;display:inline;\">effective interest rate method. Any gain or loss arising on derecognition is recognised </div><div class=\"t s6_67\" id=\"tc_67\" style=\"left:220px;bottom:1001px;letter-spacing:-0.08px;word-spacing:3.44px;display:inline;\">directly in profit or loss and presented in other gains/(losses) together with foreign </div><div class=\"t s6_67\" id=\"td_67\" style=\"left:220px;bottom:979px;letter-spacing:-0.08px;word-spacing:0.53px;display:inline;\">exchange gains and losses. Impairment losses are presented as a separate line item in the </div><div class=\"t s6_67\" id=\"te_67\" style=\"left:220px;bottom:958px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\"><span>statement of profit or loss.</span> </div><div class=\"t m0_67 s7_67\" id=\"tf_67\" style=\"left:215.9px;bottom:914.6px;letter-spacing:-0.12px;word-spacing:0.02px;display:inline;\"><span>(iv) Impairment </span></div><div class=\"t s6_67\" id=\"tg_67\" style=\"left:218px;bottom:872px;letter-spacing:-0.08px;word-spacing:0.68px;display:inline;\">The Company assesses, on a forward looking basis, the expected credit losses associated </div><div class=\"t s6_67\" id=\"th_67\" style=\"left:218px;bottom:850px;letter-spacing:-0.09px;word-spacing:-0.51px;display:inline;\">with any debt instruments carried at amortised cost. The impairment methodology applied </div><div class=\"t s6_67\" id=\"ti_67\" style=\"left:218px;bottom:829px;letter-spacing:-0.07px;word-spacing:4.51px;display:inline;\">depends on whether there has been a significant increase in credit risk. For trade </div><div class=\"t s6_67\" id=\"tj_67\" style=\"left:218px;bottom:807px;letter-spacing:-0.08px;word-spacing:2.19px;display:inline;\">receivables, the Company applies the simplified approach permitted by IFRS 9, which </div><div class=\"t s6_67\" id=\"tk_67\" style=\"left:218px;bottom:786px;letter-spacing:-0.09px;word-spacing:0.56px;display:inline;\">requires lifetime expected credit losses (\u201cECL\u201d) to be recognised from initial recognition </div><div class=\"t s6_67\" id=\"tl_67\" style=\"left:218px;bottom:765px;letter-spacing:-0.06px;word-spacing:-0.09px;display:inline;\">of the receivables. </div><div class=\"t s6_67\" id=\"tm_67\" style=\"left:218px;bottom:722px;letter-spacing:-0.08px;word-spacing:1.66px;display:inline;\">The Group measures the loss allowance for other receivables equal to 12-month ECL, </div><div class=\"t s6_67\" id=\"tn_67\" style=\"left:218px;bottom:700px;letter-spacing:-0.08px;word-spacing:-0.18px;display:inline;\">unless when there has been a significant increase in credit risk since initial recognition, the </div><div class=\"t s6_67\" id=\"to_67\" style=\"left:218px;bottom:679px;letter-spacing:-0.08px;word-spacing:3.3px;display:inline;\">Group recognises lifetime ECL. The assessment of whether lifetime ECL should be </div><div class=\"t s6_67\" id=\"tp_67\" style=\"left:218px;bottom:657px;letter-spacing:-0.08px;word-spacing:1.47px;display:inline;\">recognised is based on significant increase in the likelihood or risk of default occurring </div><div class=\"t s6_67\" id=\"tq_67\" style=\"left:218px;bottom:636px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\"><span>since initial recognition.</span> </div><div class=\"t s5_67\" id=\"tr_67\" style=\"left:220px;bottom:593px;letter-spacing:-0.06px;word-spacing:0.01px;display:inline;\"><span>Financial liabilities </span></div><div class=\"t s6_67\" id=\"ts_67\" style=\"left:220px;bottom:559px;letter-spacing:-0.07px;word-spacing:5.84px;display:inline;\">The Group\u2019s financial liabilities include lease liabilities, trade and other payables, </div><div class=\"t s6_67\" id=\"tt_67\" style=\"left:220px;bottom:538px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">borrowings, contingent consideration and convertible loan note. </div><div class=\"t s6_67\" id=\"tu_67\" style=\"left:220px;bottom:495px;letter-spacing:-0.08px;word-spacing:0.56px;display:inline;\">Financial liabilities are initially measured at fair value, and, where applicable, adjusted for </div><div class=\"t s6_67\" id=\"tv_67\" style=\"left:220px;bottom:474px;letter-spacing:-0.08px;word-spacing:2px;display:inline;\">transaction costs unless the Group designated a financial liability at fair value through </div><div class=\"t s6_67\" id=\"tw_67\" style=\"left:220px;bottom:452px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">profit or loss. </div><div class=\"t s6_67\" id=\"tx_67\" style=\"left:220px;bottom:409px;letter-spacing:-0.07px;word-spacing:-0.89px;display:inline;\">Subsequently, financial liabilities are measured at amortised cost using the effective interest </div><div class=\"t s6_67\" id=\"ty_67\" style=\"left:220px;bottom:388px;letter-spacing:-0.08px;word-spacing:3.08px;display:inline;\">method except for derivatives and financial liabilities designated at FVPL, which are </div><div class=\"t s6_67\" id=\"tz_67\" style=\"left:220px;bottom:367px;letter-spacing:-0.08px;word-spacing:1.07px;display:inline;\">carried subsequently at fair value with gains or losses recognised in profit or loss (other </div><div class=\"t s6_67\" id=\"t10_67\" style=\"left:220px;bottom:345px;letter-spacing:-0.08px;word-spacing:5.67px;display:inline;\">than derivative financial instruments that are designated and effective as hedging </div><div class=\"t s6_67\" id=\"t11_67\" style=\"left:220px;bottom:324px;letter-spacing:-0.06px;display:inline;\">instruments). </div><div class=\"t s6_67\" id=\"t12_67\" style=\"left:220px;bottom:281px;letter-spacing:-0.07px;word-spacing:-0.37px;display:inline;\">All interest-related charges and, if applicable, changes in an instrument\u2019s fair value that are </div><div class=\"t s6_67\" id=\"t13_67\" style=\"left:220px;bottom:260px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">reported in profit or loss are included within finance costs or finance income. </div><div class=\"t s6_67\" id=\"t14_67\" style=\"left:220px;bottom:217px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\"><span>A financial liability is derecognised when the obligation under the liability is discharged or </span></div><div class=\"t s6_67\" id=\"t15_67\" style=\"left:220px;bottom:196px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">cancelled or expires. </div><div></div><div class=\"t s6_68\" id=\"t8_68\" style=\"left:220px;bottom:1086px;letter-spacing:-0.09px;word-spacing:3.31px;display:inline;\">Where an existing financial liability is replaced by another from the same lender on </div><div class=\"t s6_68\" id=\"t9_68\" style=\"left:220px;bottom:1065px;letter-spacing:-0.07px;word-spacing:-0.39px;display:inline;\">substantially different terms, or the terms of an existing liability are substantially modified, </div><div class=\"t s6_68\" id=\"ta_68\" style=\"left:220px;bottom:1043px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">such an exchange or modification is treated as a derecognition of the original liability and </div><div class=\"t s6_68\" id=\"tb_68\" style=\"left:220px;bottom:1022px;letter-spacing:-0.06px;word-spacing:0.54px;display:inline;\">the recognition of a new liability, and the difference in the respective carrying amount is </div><div class=\"t s6_68\" id=\"tc_68\" style=\"left:220px;bottom:1000px;letter-spacing:-0.06px;word-spacing:-0.03px;display:inline;\"><span>recognised in profit or loss.</span> </div><div class=\"t s5_68\" id=\"td_68\" style=\"left:220px;bottom:957px;letter-spacing:-0.08px;word-spacing:0.09px;display:inline;\">Convertible loan note </div><div class=\"t s6_68\" id=\"te_68\" style=\"left:220px;bottom:924px;letter-spacing:-0.09px;word-spacing:1.32px;display:inline;\">The component of the convertible loan note that exhibits characteristics of a liability is </div><div class=\"t s6_68\" id=\"tf_68\" style=\"left:220px;bottom:903px;letter-spacing:-0.08px;word-spacing:2.55px;display:inline;\">recognised as a liability in the statement of financial position, net of issue costs. The </div><div class=\"t s6_68\" id=\"tg_68\" style=\"left:220px;bottom:881px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">corresponding dividends on those shares are charged as interest expense in profit or loss. </div><div class=\"t s6_68\" id=\"th_68\" style=\"left:220px;bottom:838px;letter-spacing:-0.07px;word-spacing:2.2px;display:inline;\">On the issue of the convertible loan note, the fair value of the liability component is </div><div class=\"t s6_68\" id=\"ti_68\" style=\"left:220px;bottom:817px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">determined using a market rate for a similar note that does not have a conversion option; </div><div class=\"t s6_68\" id=\"tj_68\" style=\"left:220px;bottom:795px;letter-spacing:-0.07px;word-spacing:3.48px;display:inline;\">and this amount is carried as a long-term liability on the amortised cost basis until </div><div class=\"t s6_68\" id=\"tk_68\" style=\"left:220px;bottom:774px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">extinguished on conversion or redemption. </div><div class=\"t s6_68\" id=\"tl_68\" style=\"left:220px;bottom:731px;letter-spacing:-0.08px;word-spacing:-0.59px;display:inline;\">The remainder of the proceeds is allocated to the conversion option that is recognised and </div><div class=\"t s6_68\" id=\"tm_68\" style=\"left:220px;bottom:709px;letter-spacing:-0.08px;word-spacing:1.85px;display:inline;\">included in the convertible loan note equity reserve within shareholders\u2019 equity, net of </div><div class=\"t s6_68\" id=\"tn_68\" style=\"left:220px;bottom:688px;letter-spacing:-0.07px;word-spacing:3.47px;display:inline;\">issue costs. The value of the conversion option carried in equity is not changed in </div><div class=\"t s6_68\" id=\"to_68\" style=\"left:220px;bottom:667px;letter-spacing:-0.08px;word-spacing:-0.37px;display:inline;\">subsequent years. When the conversion option is exercised, the balance of the convertible </div><div class=\"t s6_68\" id=\"tp_68\" style=\"left:220px;bottom:645px;letter-spacing:-0.09px;word-spacing:0.02px;display:inline;\">loan note equity reserve is transferred to share capital or other appropriate reserve. When </div><div class=\"t s6_68\" id=\"tq_68\" style=\"left:220px;bottom:624px;letter-spacing:-0.08px;word-spacing:-0.2px;display:inline;\">the conversion option remains unexercised at the expiry date, the balance remained in the </div><div class=\"t s6_68\" id=\"tr_68\" style=\"left:220px;bottom:602px;letter-spacing:-0.08px;word-spacing:0.14px;display:inline;\">convertible loan note equity reserve is transferred to accumulated profits/losses. No gain </div><div class=\"t s6_68\" id=\"ts_68\" style=\"left:220px;bottom:581px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">or loss is recognised in profit or loss upon conversion or expiration of the option. </div><div class=\"t s6_68\" id=\"tt_68\" style=\"left:220px;bottom:538px;letter-spacing:-0.07px;word-spacing:-0.75px;display:inline;\">Issue costs are apportioned between the liability and equity components of the convertible </div><div class=\"t s6_68\" id=\"tu_68\" style=\"left:220px;bottom:517px;letter-spacing:-0.09px;word-spacing:-0.33px;display:inline;\">loan note based on the allocation of proceeds to the liability and equity components when </div><div class=\"t s6_68\" id=\"tv_68\" style=\"left:220px;bottom:495px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">the instruments are first recognised. Transaction costs that relate to the issue of the </div><div class=\"t s6_68\" id=\"tw_68\" style=\"left:220px;bottom:474px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">convertible loan note are allocated to the liability and equity components in proportion to </div><div class=\"t s6_68\" id=\"tx_68\" style=\"left:220px;bottom:452px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">the allocation of proceeds. </div><div class=\"t s6_68\" id=\"ty_68\" style=\"left:220px;bottom:409px;letter-spacing:-0.09px;word-spacing:-0.55px;display:inline;\">A contract is not an equity instrument solely because it may result in the receipt or delivery </div><div class=\"t s6_68\" id=\"tz_68\" style=\"left:220px;bottom:388px;letter-spacing:-0.06px;word-spacing:-0.91px;display:inline;\">of the entity's own equity instruments. A contract that will be settled by the entity receiving </div><div class=\"t s6_68\" id=\"t10_68\" style=\"left:220px;bottom:366px;letter-spacing:-0.09px;word-spacing:-0.36px;display:inline;\">or delivering a fixed number of its own equity instruments in exchange for a fixed amount </div><div class=\"t s6_68\" id=\"t11_68\" style=\"left:220px;bottom:345px;letter-spacing:-0.06px;word-spacing:2.38px;display:inline;\">of cash or another financial asset is an equity instrument. Accordingly, any derivative </div><div class=\"t s6_68\" id=\"t12_68\" style=\"left:220px;bottom:324px;letter-spacing:-0.07px;word-spacing:-0.55px;display:inline;\">instrument that gives one party a choice over how it is settled (e.g., the issuer or the holder </div><div class=\"t s6_68\" id=\"t13_68\" style=\"left:220px;bottom:302px;letter-spacing:-0.08px;word-spacing:0.19px;display:inline;\">can choose settlement net in cash or by exchanging shares for cash) is a financial asset or </div><div class=\"t s6_68\" id=\"t14_68\" style=\"left:220px;bottom:281px;letter-spacing:-0.07px;word-spacing:3.85px;display:inline;\">a financial liability. A convertible loan note that is issued in a currency other than </div><span>functional currency of the Company is a financial liability.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00227": {
   "value": "<span>2</span><div class=\"t s6_66\" id=\"tf_66\" style=\"left:173px;bottom:932px;letter-spacing:-0.07px;display:inline;\">.10 </div><div class=\"t s6_66\" id=\"tg_66\" style=\"left:220px;bottom:932px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Financial instruments </div><div class=\"t s7_66\" id=\"th_66\" style=\"left:220px;bottom:899px;letter-spacing:-0.07px;word-spacing:1.27px;display:inline;\"><span>IFRS 9 requires an entity to address the classification, measurement and recognition of </span></div><div class=\"t s7_66\" id=\"ti_66\" style=\"left:220px;bottom:877px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">financial assets and liabilities. </div><div class=\"t m0_66 s8_66\" id=\"tj_66\" style=\"left:217.5px;bottom:833.9px;letter-spacing:-0.04px;display:inline;\">i) </div><div class=\"t m0_66 s8_66\" id=\"tk_66\" style=\"left:237.5px;bottom:833.9px;letter-spacing:-0.11px;display:inline;\">Classification </div><div class=\"t s7_66\" id=\"tl_66\" style=\"left:220px;bottom:791px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">The Company classifies its financial assets in the following measurement categories: </div><div class=\"t s7_66\" id=\"tm_66\" style=\"left:220px;bottom:748px;letter-spacing:-0.07px;display:inline;\">\u2022 those to be measured at amortised cost. </div><div class=\"t s7_66\" id=\"tn_66\" style=\"left:220px;bottom:705px;letter-spacing:-0.07px;word-spacing:0.53px;display:inline;\">The classification depends on the Company\u2019s business model for managing the financial </div><div class=\"t s7_66\" id=\"to_66\" style=\"left:220px;bottom:683px;letter-spacing:-0.07px;display:inline;\">assets and the contractual terms of the cash flows. </div><div class=\"t s7_66\" id=\"tp_66\" style=\"left:220px;bottom:640px;letter-spacing:-0.08px;word-spacing:1.64px;display:inline;\">The Company classifies financial assets at amortised cost only if both of the following </div><div class=\"t s7_66\" id=\"tq_66\" style=\"left:220px;bottom:619px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">criteria are met: </div><div class=\"t s7_66\" id=\"tr_66\" style=\"left:220px;bottom:576px;letter-spacing:-0.07px;word-spacing:0.74px;display:inline;\">\u2022 the asset is held within a business model whose objective is to collect contractual cash </div><div class=\"t s7_66\" id=\"ts_66\" style=\"left:220px;bottom:554px;letter-spacing:-0.05px;word-spacing:0.01px;display:inline;\">flows; and </div><div class=\"t s7_66\" id=\"tt_66\" style=\"left:220px;bottom:511px;letter-spacing:-0.09px;word-spacing:1.63px;display:inline;\">\u2022 the contractual terms give rise to cash flows that are solely payment of principal and </div><div class=\"t s7_66\" id=\"tu_66\" style=\"left:220px;bottom:490px;letter-spacing:-0.04px;display:inline;\">interest </div><div class=\"t m0_66 s8_66\" id=\"tv_66\" style=\"left:217.5px;bottom:446.7px;letter-spacing:-0.04px;display:inline;\">ii) </div><div class=\"t m0_66 s8_66\" id=\"tw_66\" style=\"left:237.5px;bottom:446.7px;letter-spacing:-0.11px;display:inline;\">Recognition </div><div class=\"t s7_66\" id=\"tx_66\" style=\"left:220px;bottom:404px;letter-spacing:-0.07px;word-spacing:1.1px;display:inline;\">Purchases and sales of financial assets are recognised on trade date (that is, the date on </div><div class=\"t s7_66\" id=\"ty_66\" style=\"left:220px;bottom:382px;letter-spacing:-0.08px;word-spacing:5.66px;display:inline;\">which the Company commits to purchase or sell the asset). <span>Financial assets are </span></div><div class=\"t s7_66\" id=\"tz_66\" style=\"left:220px;bottom:361px;letter-spacing:-0.08px;word-spacing:0.16px;display:inline;\">derecognised when the rights to receive cash flows from the financial assets have expired </div><div class=\"t s7_66\" id=\"t10_66\" style=\"left:220px;bottom:339px;letter-spacing:-0.07px;word-spacing:0.73px;display:inline;\">or have been transferred and the Company has transferred substantially all the risks and </div><div class=\"t s7_66\" id=\"t11_66\" style=\"left:220px;bottom:318px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>rewards of ownership.</span> </div><div class=\"t m0_66 s8_66\" id=\"t12_66\" style=\"left:217.5px;bottom:274.9px;letter-spacing:-0.04px;display:inline;\"><span>iii) </span></div><div class=\"t m0_66 s8_66\" id=\"t13_66\" style=\"left:248.3px;bottom:274.9px;letter-spacing:-0.13px;display:inline;\">Measurement </div><div class=\"t s7_66\" id=\"t14_66\" style=\"left:220px;bottom:232px;letter-spacing:-0.08px;word-spacing:0.37px;display:inline;\">At initial recognition, the Company measures a financial asset at its fair value plus, in the </div><div class=\"t s7_66\" id=\"t15_66\" style=\"left:220px;bottom:211px;letter-spacing:-0.07px;word-spacing:0.47px;display:inline;\">case of a financial asset not at fair value through profit or loss (FVPL), transaction costs </div><div class=\"t s7_66\" id=\"t16_66\" style=\"left:220px;bottom:189px;letter-spacing:-0.07px;word-spacing:0.51px;display:inline;\">that are directly attributable to the acquisition of the financial asset. Transaction costs of </div><div class=\"t s7_66\" id=\"t17_66\" style=\"left:220px;bottom:168px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\"><span>financial assets carried at FVPL are expensed in profit or loss.</span> </div><div></div><div class=\"t s6_67\" id=\"t8_67\" style=\"left:220px;bottom:1086px;letter-spacing:-0.07px;display:inline;\"><span>Amortised cost: Assets that are held for collection of contractual cash flows, where those </span></div><div class=\"t s6_67\" id=\"t9_67\" style=\"left:220px;bottom:1065px;letter-spacing:-0.07px;word-spacing:0.2px;display:inline;\">cash flows represent solely payments of principal and interest, are measured at amortised </div><div class=\"t s6_67\" id=\"ta_67\" style=\"left:220px;bottom:1043px;letter-spacing:-0.08px;word-spacing:0.9px;display:inline;\">cost. Interest income from these financial assets is included in finance income using the </div><div class=\"t s6_67\" id=\"tb_67\" style=\"left:220px;bottom:1022px;letter-spacing:-0.08px;word-spacing:2.18px;display:inline;\">effective interest rate method. Any gain or loss arising on derecognition is recognised </div><div class=\"t s6_67\" id=\"tc_67\" style=\"left:220px;bottom:1001px;letter-spacing:-0.08px;word-spacing:3.44px;display:inline;\">directly in profit or loss and presented in other gains/(losses) together with foreign </div><div class=\"t s6_67\" id=\"td_67\" style=\"left:220px;bottom:979px;letter-spacing:-0.08px;word-spacing:0.53px;display:inline;\">exchange gains and losses. Impairment losses are presented as a separate line item in the </div><div class=\"t s6_67\" id=\"te_67\" style=\"left:220px;bottom:958px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\"><span>statement of profit or loss.</span> </div><div class=\"t m0_67 s7_67\" id=\"tf_67\" style=\"left:215.9px;bottom:914.6px;letter-spacing:-0.12px;word-spacing:0.02px;display:inline;\"><span>(iv) Impairment </span></div><div class=\"t s6_67\" id=\"tg_67\" style=\"left:218px;bottom:872px;letter-spacing:-0.08px;word-spacing:0.68px;display:inline;\">The Company assesses, on a forward looking basis, the expected credit losses associated </div><div class=\"t s6_67\" id=\"th_67\" style=\"left:218px;bottom:850px;letter-spacing:-0.09px;word-spacing:-0.51px;display:inline;\">with any debt instruments carried at amortised cost. The impairment methodology applied </div><div class=\"t s6_67\" id=\"ti_67\" style=\"left:218px;bottom:829px;letter-spacing:-0.07px;word-spacing:4.51px;display:inline;\">depends on whether there has been a significant increase in credit risk. For trade </div><div class=\"t s6_67\" id=\"tj_67\" style=\"left:218px;bottom:807px;letter-spacing:-0.08px;word-spacing:2.19px;display:inline;\">receivables, the Company applies the simplified approach permitted by IFRS 9, which </div><div class=\"t s6_67\" id=\"tk_67\" style=\"left:218px;bottom:786px;letter-spacing:-0.09px;word-spacing:0.56px;display:inline;\">requires lifetime expected credit losses (\u201cECL\u201d) to be recognised from initial recognition </div><div class=\"t s6_67\" id=\"tl_67\" style=\"left:218px;bottom:765px;letter-spacing:-0.06px;word-spacing:-0.09px;display:inline;\">of the receivables. </div><div class=\"t s6_67\" id=\"tm_67\" style=\"left:218px;bottom:722px;letter-spacing:-0.08px;word-spacing:1.66px;display:inline;\">The Group measures the loss allowance for other receivables equal to 12-month ECL, </div><div class=\"t s6_67\" id=\"tn_67\" style=\"left:218px;bottom:700px;letter-spacing:-0.08px;word-spacing:-0.18px;display:inline;\">unless when there has been a significant increase in credit risk since initial recognition, the </div><div class=\"t s6_67\" id=\"to_67\" style=\"left:218px;bottom:679px;letter-spacing:-0.08px;word-spacing:3.3px;display:inline;\">Group recognises lifetime ECL. The assessment of whether lifetime ECL should be </div><div class=\"t s6_67\" id=\"tp_67\" style=\"left:218px;bottom:657px;letter-spacing:-0.08px;word-spacing:1.47px;display:inline;\">recognised is based on significant increase in the likelihood or risk of default occurring </div><div class=\"t s6_67\" id=\"tq_67\" style=\"left:218px;bottom:636px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\"><span>since initial recognition.</span> </div><div class=\"t s5_67\" id=\"tr_67\" style=\"left:220px;bottom:593px;letter-spacing:-0.06px;word-spacing:0.01px;display:inline;\"><span>Financial liabilities </span></div><div class=\"t s6_67\" id=\"ts_67\" style=\"left:220px;bottom:559px;letter-spacing:-0.07px;word-spacing:5.84px;display:inline;\">The Group\u2019s financial liabilities include lease liabilities, trade and other payables, </div><div class=\"t s6_67\" id=\"tt_67\" style=\"left:220px;bottom:538px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">borrowings, contingent consideration and convertible loan note. </div><div class=\"t s6_67\" id=\"tu_67\" style=\"left:220px;bottom:495px;letter-spacing:-0.08px;word-spacing:0.56px;display:inline;\">Financial liabilities are initially measured at fair value, and, where applicable, adjusted for </div><div class=\"t s6_67\" id=\"tv_67\" style=\"left:220px;bottom:474px;letter-spacing:-0.08px;word-spacing:2px;display:inline;\">transaction costs unless the Group designated a financial liability at fair value through </div><div class=\"t s6_67\" id=\"tw_67\" style=\"left:220px;bottom:452px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">profit or loss. </div><div class=\"t s6_67\" id=\"tx_67\" style=\"left:220px;bottom:409px;letter-spacing:-0.07px;word-spacing:-0.89px;display:inline;\">Subsequently, financial liabilities are measured at amortised cost using the effective interest </div><div class=\"t s6_67\" id=\"ty_67\" style=\"left:220px;bottom:388px;letter-spacing:-0.08px;word-spacing:3.08px;display:inline;\">method except for derivatives and financial liabilities designated at FVPL, which are </div><div class=\"t s6_67\" id=\"tz_67\" style=\"left:220px;bottom:367px;letter-spacing:-0.08px;word-spacing:1.07px;display:inline;\">carried subsequently at fair value with gains or losses recognised in profit or loss (other </div><div class=\"t s6_67\" id=\"t10_67\" style=\"left:220px;bottom:345px;letter-spacing:-0.08px;word-spacing:5.67px;display:inline;\">than derivative financial instruments that are designated and effective as hedging </div><div class=\"t s6_67\" id=\"t11_67\" style=\"left:220px;bottom:324px;letter-spacing:-0.06px;display:inline;\">instruments). </div><div class=\"t s6_67\" id=\"t12_67\" style=\"left:220px;bottom:281px;letter-spacing:-0.07px;word-spacing:-0.37px;display:inline;\">All interest-related charges and, if applicable, changes in an instrument\u2019s fair value that are </div><div class=\"t s6_67\" id=\"t13_67\" style=\"left:220px;bottom:260px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">reported in profit or loss are included within finance costs or finance income. </div><div class=\"t s6_67\" id=\"t14_67\" style=\"left:220px;bottom:217px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\"><span>A financial liability is derecognised when the obligation under the liability is discharged or </span></div><div class=\"t s6_67\" id=\"t15_67\" style=\"left:220px;bottom:196px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">cancelled or expires. </div><div></div><div class=\"t s6_68\" id=\"t8_68\" style=\"left:220px;bottom:1086px;letter-spacing:-0.09px;word-spacing:3.31px;display:inline;\">Where an existing financial liability is replaced by another from the same lender on </div><div class=\"t s6_68\" id=\"t9_68\" style=\"left:220px;bottom:1065px;letter-spacing:-0.07px;word-spacing:-0.39px;display:inline;\">substantially different terms, or the terms of an existing liability are substantially modified, </div><div class=\"t s6_68\" id=\"ta_68\" style=\"left:220px;bottom:1043px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">such an exchange or modification is treated as a derecognition of the original liability and </div><div class=\"t s6_68\" id=\"tb_68\" style=\"left:220px;bottom:1022px;letter-spacing:-0.06px;word-spacing:0.54px;display:inline;\">the recognition of a new liability, and the difference in the respective carrying amount is </div><div class=\"t s6_68\" id=\"tc_68\" style=\"left:220px;bottom:1000px;letter-spacing:-0.06px;word-spacing:-0.03px;display:inline;\"><span>recognised in profit or loss.</span> </div><div class=\"t s5_68\" id=\"td_68\" style=\"left:220px;bottom:957px;letter-spacing:-0.08px;word-spacing:0.09px;display:inline;\">Convertible loan note </div><div class=\"t s6_68\" id=\"te_68\" style=\"left:220px;bottom:924px;letter-spacing:-0.09px;word-spacing:1.32px;display:inline;\">The component of the convertible loan note that exhibits characteristics of a liability is </div><div class=\"t s6_68\" id=\"tf_68\" style=\"left:220px;bottom:903px;letter-spacing:-0.08px;word-spacing:2.55px;display:inline;\">recognised as a liability in the statement of financial position, net of issue costs. The </div><div class=\"t s6_68\" id=\"tg_68\" style=\"left:220px;bottom:881px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">corresponding dividends on those shares are charged as interest expense in profit or loss. </div><div class=\"t s6_68\" id=\"th_68\" style=\"left:220px;bottom:838px;letter-spacing:-0.07px;word-spacing:2.2px;display:inline;\">On the issue of the convertible loan note, the fair value of the liability component is </div><div class=\"t s6_68\" id=\"ti_68\" style=\"left:220px;bottom:817px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">determined using a market rate for a similar note that does not have a conversion option; </div><div class=\"t s6_68\" id=\"tj_68\" style=\"left:220px;bottom:795px;letter-spacing:-0.07px;word-spacing:3.48px;display:inline;\">and this amount is carried as a long-term liability on the amortised cost basis until </div><div class=\"t s6_68\" id=\"tk_68\" style=\"left:220px;bottom:774px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">extinguished on conversion or redemption. </div><div class=\"t s6_68\" id=\"tl_68\" style=\"left:220px;bottom:731px;letter-spacing:-0.08px;word-spacing:-0.59px;display:inline;\">The remainder of the proceeds is allocated to the conversion option that is recognised and </div><div class=\"t s6_68\" id=\"tm_68\" style=\"left:220px;bottom:709px;letter-spacing:-0.08px;word-spacing:1.85px;display:inline;\">included in the convertible loan note equity reserve within shareholders\u2019 equity, net of </div><div class=\"t s6_68\" id=\"tn_68\" style=\"left:220px;bottom:688px;letter-spacing:-0.07px;word-spacing:3.47px;display:inline;\">issue costs. The value of the conversion option carried in equity is not changed in </div><div class=\"t s6_68\" id=\"to_68\" style=\"left:220px;bottom:667px;letter-spacing:-0.08px;word-spacing:-0.37px;display:inline;\">subsequent years. When the conversion option is exercised, the balance of the convertible </div><div class=\"t s6_68\" id=\"tp_68\" style=\"left:220px;bottom:645px;letter-spacing:-0.09px;word-spacing:0.02px;display:inline;\">loan note equity reserve is transferred to share capital or other appropriate reserve. When </div><div class=\"t s6_68\" id=\"tq_68\" style=\"left:220px;bottom:624px;letter-spacing:-0.08px;word-spacing:-0.2px;display:inline;\">the conversion option remains unexercised at the expiry date, the balance remained in the </div><div class=\"t s6_68\" id=\"tr_68\" style=\"left:220px;bottom:602px;letter-spacing:-0.08px;word-spacing:0.14px;display:inline;\">convertible loan note equity reserve is transferred to accumulated profits/losses. No gain </div><div class=\"t s6_68\" id=\"ts_68\" style=\"left:220px;bottom:581px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">or loss is recognised in profit or loss upon conversion or expiration of the option. </div><div class=\"t s6_68\" id=\"tt_68\" style=\"left:220px;bottom:538px;letter-spacing:-0.07px;word-spacing:-0.75px;display:inline;\">Issue costs are apportioned between the liability and equity components of the convertible </div><div class=\"t s6_68\" id=\"tu_68\" style=\"left:220px;bottom:517px;letter-spacing:-0.09px;word-spacing:-0.33px;display:inline;\">loan note based on the allocation of proceeds to the liability and equity components when </div><div class=\"t s6_68\" id=\"tv_68\" style=\"left:220px;bottom:495px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">the instruments are first recognised. Transaction costs that relate to the issue of the </div><div class=\"t s6_68\" id=\"tw_68\" style=\"left:220px;bottom:474px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">convertible loan note are allocated to the liability and equity components in proportion to </div><div class=\"t s6_68\" id=\"tx_68\" style=\"left:220px;bottom:452px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">the allocation of proceeds. </div><div class=\"t s6_68\" id=\"ty_68\" style=\"left:220px;bottom:409px;letter-spacing:-0.09px;word-spacing:-0.55px;display:inline;\">A contract is not an equity instrument solely because it may result in the receipt or delivery </div><div class=\"t s6_68\" id=\"tz_68\" style=\"left:220px;bottom:388px;letter-spacing:-0.06px;word-spacing:-0.91px;display:inline;\">of the entity's own equity instruments. A contract that will be settled by the entity receiving </div><div class=\"t s6_68\" id=\"t10_68\" style=\"left:220px;bottom:366px;letter-spacing:-0.09px;word-spacing:-0.36px;display:inline;\">or delivering a fixed number of its own equity instruments in exchange for a fixed amount </div><div class=\"t s6_68\" id=\"t11_68\" style=\"left:220px;bottom:345px;letter-spacing:-0.06px;word-spacing:2.38px;display:inline;\">of cash or another financial asset is an equity instrument. Accordingly, any derivative </div><div class=\"t s6_68\" id=\"t12_68\" style=\"left:220px;bottom:324px;letter-spacing:-0.07px;word-spacing:-0.55px;display:inline;\">instrument that gives one party a choice over how it is settled (e.g., the issuer or the holder </div><div class=\"t s6_68\" id=\"t13_68\" style=\"left:220px;bottom:302px;letter-spacing:-0.08px;word-spacing:0.19px;display:inline;\">can choose settlement net in cash or by exchanging shares for cash) is a financial asset or </div><div class=\"t s6_68\" id=\"t14_68\" style=\"left:220px;bottom:281px;letter-spacing:-0.07px;word-spacing:3.85px;display:inline;\">a financial liability. A convertible loan note that is issued in a currency other than </div><span>functional currency of the Company is a financial liability.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00232": {
   "value": "<span>IFRS 9 requires an entity to address the classification, measurement and recognition of </span><div class=\"t s7_66\" id=\"ti_66\" style=\"left:220px;bottom:877px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">financial assets and liabilities. </div><div class=\"t m0_66 s8_66\" id=\"tj_66\" style=\"left:217.5px;bottom:833.9px;letter-spacing:-0.04px;display:inline;\">i) </div><div class=\"t m0_66 s8_66\" id=\"tk_66\" style=\"left:237.5px;bottom:833.9px;letter-spacing:-0.11px;display:inline;\">Classification </div><div class=\"t s7_66\" id=\"tl_66\" style=\"left:220px;bottom:791px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">The Company classifies its financial assets in the following measurement categories: </div><div class=\"t s7_66\" id=\"tm_66\" style=\"left:220px;bottom:748px;letter-spacing:-0.07px;display:inline;\">\u2022 those to be measured at amortised cost. </div><div class=\"t s7_66\" id=\"tn_66\" style=\"left:220px;bottom:705px;letter-spacing:-0.07px;word-spacing:0.53px;display:inline;\">The classification depends on the Company\u2019s business model for managing the financial </div><div class=\"t s7_66\" id=\"to_66\" style=\"left:220px;bottom:683px;letter-spacing:-0.07px;display:inline;\">assets and the contractual terms of the cash flows. </div><div class=\"t s7_66\" id=\"tp_66\" style=\"left:220px;bottom:640px;letter-spacing:-0.08px;word-spacing:1.64px;display:inline;\">The Company classifies financial assets at amortised cost only if both of the following </div><div class=\"t s7_66\" id=\"tq_66\" style=\"left:220px;bottom:619px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">criteria are met: </div><div class=\"t s7_66\" id=\"tr_66\" style=\"left:220px;bottom:576px;letter-spacing:-0.07px;word-spacing:0.74px;display:inline;\">\u2022 the asset is held within a business model whose objective is to collect contractual cash </div><div class=\"t s7_66\" id=\"ts_66\" style=\"left:220px;bottom:554px;letter-spacing:-0.05px;word-spacing:0.01px;display:inline;\">flows; and </div><div class=\"t s7_66\" id=\"tt_66\" style=\"left:220px;bottom:511px;letter-spacing:-0.09px;word-spacing:1.63px;display:inline;\">\u2022 the contractual terms give rise to cash flows that are solely payment of principal and </div><div class=\"t s7_66\" id=\"tu_66\" style=\"left:220px;bottom:490px;letter-spacing:-0.04px;display:inline;\">interest </div><div class=\"t m0_66 s8_66\" id=\"tv_66\" style=\"left:217.5px;bottom:446.7px;letter-spacing:-0.04px;display:inline;\">ii) </div><div class=\"t m0_66 s8_66\" id=\"tw_66\" style=\"left:237.5px;bottom:446.7px;letter-spacing:-0.11px;display:inline;\">Recognition </div><div class=\"t s7_66\" id=\"tx_66\" style=\"left:220px;bottom:404px;letter-spacing:-0.07px;word-spacing:1.1px;display:inline;\">Purchases and sales of financial assets are recognised on trade date (that is, the date on </div><div class=\"t s7_66\" id=\"ty_66\" style=\"left:220px;bottom:382px;letter-spacing:-0.08px;word-spacing:5.66px;display:inline;\">which the Company commits to purchase or sell the asset). <span>Financial assets are </span></div><div class=\"t s7_66\" id=\"tz_66\" style=\"left:220px;bottom:361px;letter-spacing:-0.08px;word-spacing:0.16px;display:inline;\">derecognised when the rights to receive cash flows from the financial assets have expired </div><div class=\"t s7_66\" id=\"t10_66\" style=\"left:220px;bottom:339px;letter-spacing:-0.07px;word-spacing:0.73px;display:inline;\">or have been transferred and the Company has transferred substantially all the risks and </div><div class=\"t s7_66\" id=\"t11_66\" style=\"left:220px;bottom:318px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>rewards of ownership.</span> </div><div class=\"t m0_66 s8_66\" id=\"t12_66\" style=\"left:217.5px;bottom:274.9px;letter-spacing:-0.04px;display:inline;\"><span>iii) </span></div><div class=\"t m0_66 s8_66\" id=\"t13_66\" style=\"left:248.3px;bottom:274.9px;letter-spacing:-0.13px;display:inline;\">Measurement </div><div class=\"t s7_66\" id=\"t14_66\" style=\"left:220px;bottom:232px;letter-spacing:-0.08px;word-spacing:0.37px;display:inline;\">At initial recognition, the Company measures a financial asset at its fair value plus, in the </div><div class=\"t s7_66\" id=\"t15_66\" style=\"left:220px;bottom:211px;letter-spacing:-0.07px;word-spacing:0.47px;display:inline;\">case of a financial asset not at fair value through profit or loss (FVPL), transaction costs </div><div class=\"t s7_66\" id=\"t16_66\" style=\"left:220px;bottom:189px;letter-spacing:-0.07px;word-spacing:0.51px;display:inline;\">that are directly attributable to the acquisition of the financial asset. Transaction costs of </div><div class=\"t s7_66\" id=\"t17_66\" style=\"left:220px;bottom:168px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\"><span>financial assets carried at FVPL are expensed in profit or loss.</span> </div><div></div><div class=\"t s6_67\" id=\"t8_67\" style=\"left:220px;bottom:1086px;letter-spacing:-0.07px;display:inline;\"><span>Amortised cost: Assets that are held for collection of contractual cash flows, where those </span></div><div class=\"t s6_67\" id=\"t9_67\" style=\"left:220px;bottom:1065px;letter-spacing:-0.07px;word-spacing:0.2px;display:inline;\">cash flows represent solely payments of principal and interest, are measured at amortised </div><div class=\"t s6_67\" id=\"ta_67\" style=\"left:220px;bottom:1043px;letter-spacing:-0.08px;word-spacing:0.9px;display:inline;\">cost. Interest income from these financial assets is included in finance income using the </div><div class=\"t s6_67\" id=\"tb_67\" style=\"left:220px;bottom:1022px;letter-spacing:-0.08px;word-spacing:2.18px;display:inline;\">effective interest rate method. Any gain or loss arising on derecognition is recognised </div><div class=\"t s6_67\" id=\"tc_67\" style=\"left:220px;bottom:1001px;letter-spacing:-0.08px;word-spacing:3.44px;display:inline;\">directly in profit or loss and presented in other gains/(losses) together with foreign </div><div class=\"t s6_67\" id=\"td_67\" style=\"left:220px;bottom:979px;letter-spacing:-0.08px;word-spacing:0.53px;display:inline;\">exchange gains and losses. Impairment losses are presented as a separate line item in the </div><div class=\"t s6_67\" id=\"te_67\" style=\"left:220px;bottom:958px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\"><span>statement of profit or loss.</span> </div><div class=\"t m0_67 s7_67\" id=\"tf_67\" style=\"left:215.9px;bottom:914.6px;letter-spacing:-0.12px;word-spacing:0.02px;display:inline;\"><span>(iv) Impairment </span></div><div class=\"t s6_67\" id=\"tg_67\" style=\"left:218px;bottom:872px;letter-spacing:-0.08px;word-spacing:0.68px;display:inline;\">The Company assesses, on a forward looking basis, the expected credit losses associated </div><div class=\"t s6_67\" id=\"th_67\" style=\"left:218px;bottom:850px;letter-spacing:-0.09px;word-spacing:-0.51px;display:inline;\">with any debt instruments carried at amortised cost. The impairment methodology applied </div><div class=\"t s6_67\" id=\"ti_67\" style=\"left:218px;bottom:829px;letter-spacing:-0.07px;word-spacing:4.51px;display:inline;\">depends on whether there has been a significant increase in credit risk. For trade </div><div class=\"t s6_67\" id=\"tj_67\" style=\"left:218px;bottom:807px;letter-spacing:-0.08px;word-spacing:2.19px;display:inline;\">receivables, the Company applies the simplified approach permitted by IFRS 9, which </div><div class=\"t s6_67\" id=\"tk_67\" style=\"left:218px;bottom:786px;letter-spacing:-0.09px;word-spacing:0.56px;display:inline;\">requires lifetime expected credit losses (\u201cECL\u201d) to be recognised from initial recognition </div><div class=\"t s6_67\" id=\"tl_67\" style=\"left:218px;bottom:765px;letter-spacing:-0.06px;word-spacing:-0.09px;display:inline;\">of the receivables. </div><div class=\"t s6_67\" id=\"tm_67\" style=\"left:218px;bottom:722px;letter-spacing:-0.08px;word-spacing:1.66px;display:inline;\">The Group measures the loss allowance for other receivables equal to 12-month ECL, </div><div class=\"t s6_67\" id=\"tn_67\" style=\"left:218px;bottom:700px;letter-spacing:-0.08px;word-spacing:-0.18px;display:inline;\">unless when there has been a significant increase in credit risk since initial recognition, the </div><div class=\"t s6_67\" id=\"to_67\" style=\"left:218px;bottom:679px;letter-spacing:-0.08px;word-spacing:3.3px;display:inline;\">Group recognises lifetime ECL. The assessment of whether lifetime ECL should be </div><div class=\"t s6_67\" id=\"tp_67\" style=\"left:218px;bottom:657px;letter-spacing:-0.08px;word-spacing:1.47px;display:inline;\">recognised is based on significant increase in the likelihood or risk of default occurring </div><span>since initial recognition.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00233": {
   "value": "<span>Financial assets are </span><div class=\"t s7_66\" id=\"tz_66\" style=\"left:220px;bottom:361px;letter-spacing:-0.08px;word-spacing:0.16px;display:inline;\">derecognised when the rights to receive cash flows from the financial assets have expired </div><div class=\"t s7_66\" id=\"t10_66\" style=\"left:220px;bottom:339px;letter-spacing:-0.07px;word-spacing:0.73px;display:inline;\">or have been transferred and the Company has transferred substantially all the risks and </div><span>rewards of ownership.</span><span>A financial liability is derecognised when the obligation under the liability is discharged or </span><div class=\"t s6_67\" id=\"t15_67\" style=\"left:220px;bottom:196px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">cancelled or expires. </div><div></div><div class=\"t s6_68\" id=\"t8_68\" style=\"left:220px;bottom:1086px;letter-spacing:-0.09px;word-spacing:3.31px;display:inline;\">Where an existing financial liability is replaced by another from the same lender on </div><div class=\"t s6_68\" id=\"t9_68\" style=\"left:220px;bottom:1065px;letter-spacing:-0.07px;word-spacing:-0.39px;display:inline;\">substantially different terms, or the terms of an existing liability are substantially modified, </div><div class=\"t s6_68\" id=\"ta_68\" style=\"left:220px;bottom:1043px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">such an exchange or modification is treated as a derecognition of the original liability and </div><div class=\"t s6_68\" id=\"tb_68\" style=\"left:220px;bottom:1022px;letter-spacing:-0.06px;word-spacing:0.54px;display:inline;\">the recognition of a new liability, and the difference in the respective carrying amount is </div><span>recognised in profit or loss.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00286": {
   "value": "<span>iii) </span><div class=\"t m0_66 s8_66\" id=\"t13_66\" style=\"left:248.3px;bottom:274.9px;letter-spacing:-0.13px;display:inline;\">Measurement </div><div class=\"t s7_66\" id=\"t14_66\" style=\"left:220px;bottom:232px;letter-spacing:-0.08px;word-spacing:0.37px;display:inline;\">At initial recognition, the Company measures a financial asset at its fair value plus, in the </div><div class=\"t s7_66\" id=\"t15_66\" style=\"left:220px;bottom:211px;letter-spacing:-0.07px;word-spacing:0.47px;display:inline;\">case of a financial asset not at fair value through profit or loss (FVPL), transaction costs </div><div class=\"t s7_66\" id=\"t16_66\" style=\"left:220px;bottom:189px;letter-spacing:-0.07px;word-spacing:0.51px;display:inline;\">that are directly attributable to the acquisition of the financial asset. Transaction costs of </div><span>financial assets carried at FVPL are expensed in profit or loss.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00287": {
   "value": "<span>Amortised cost: Assets that are held for collection of contractual cash flows, where those </span><div class=\"t s6_67\" id=\"t9_67\" style=\"left:220px;bottom:1065px;letter-spacing:-0.07px;word-spacing:0.2px;display:inline;\">cash flows represent solely payments of principal and interest, are measured at amortised </div><div class=\"t s6_67\" id=\"ta_67\" style=\"left:220px;bottom:1043px;letter-spacing:-0.08px;word-spacing:0.9px;display:inline;\">cost. Interest income from these financial assets is included in finance income using the </div><div class=\"t s6_67\" id=\"tb_67\" style=\"left:220px;bottom:1022px;letter-spacing:-0.08px;word-spacing:2.18px;display:inline;\">effective interest rate method. Any gain or loss arising on derecognition is recognised </div><div class=\"t s6_67\" id=\"tc_67\" style=\"left:220px;bottom:1001px;letter-spacing:-0.08px;word-spacing:3.44px;display:inline;\">directly in profit or loss and presented in other gains/(losses) together with foreign </div><div class=\"t s6_67\" id=\"td_67\" style=\"left:220px;bottom:979px;letter-spacing:-0.08px;word-spacing:0.53px;display:inline;\">exchange gains and losses. Impairment losses are presented as a separate line item in the </div><span>statement of profit or loss.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00285": {
   "value": "<span>(iv) Impairment </span><div class=\"t s6_67\" id=\"tg_67\" style=\"left:218px;bottom:872px;letter-spacing:-0.08px;word-spacing:0.68px;display:inline;\">The Company assesses, on a forward looking basis, the expected credit losses associated </div><div class=\"t s6_67\" id=\"th_67\" style=\"left:218px;bottom:850px;letter-spacing:-0.09px;word-spacing:-0.51px;display:inline;\">with any debt instruments carried at amortised cost. The impairment methodology applied </div><div class=\"t s6_67\" id=\"ti_67\" style=\"left:218px;bottom:829px;letter-spacing:-0.07px;word-spacing:4.51px;display:inline;\">depends on whether there has been a significant increase in credit risk. For trade </div><div class=\"t s6_67\" id=\"tj_67\" style=\"left:218px;bottom:807px;letter-spacing:-0.08px;word-spacing:2.19px;display:inline;\">receivables, the Company applies the simplified approach permitted by IFRS 9, which </div><div class=\"t s6_67\" id=\"tk_67\" style=\"left:218px;bottom:786px;letter-spacing:-0.09px;word-spacing:0.56px;display:inline;\">requires lifetime expected credit losses (\u201cECL\u201d) to be recognised from initial recognition </div><div class=\"t s6_67\" id=\"tl_67\" style=\"left:218px;bottom:765px;letter-spacing:-0.06px;word-spacing:-0.09px;display:inline;\">of the receivables. </div><div class=\"t s6_67\" id=\"tm_67\" style=\"left:218px;bottom:722px;letter-spacing:-0.08px;word-spacing:1.66px;display:inline;\">The Group measures the loss allowance for other receivables equal to 12-month ECL, </div><div class=\"t s6_67\" id=\"tn_67\" style=\"left:218px;bottom:700px;letter-spacing:-0.08px;word-spacing:-0.18px;display:inline;\">unless when there has been a significant increase in credit risk since initial recognition, the </div><div class=\"t s6_67\" id=\"to_67\" style=\"left:218px;bottom:679px;letter-spacing:-0.08px;word-spacing:3.3px;display:inline;\">Group recognises lifetime ECL. The assessment of whether lifetime ECL should be </div><div class=\"t s6_67\" id=\"tp_67\" style=\"left:218px;bottom:657px;letter-spacing:-0.08px;word-spacing:1.47px;display:inline;\">recognised is based on significant increase in the likelihood or risk of default occurring </div><span>since initial recognition.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00288": {
   "value": "<span>Financial liabilities </span><div class=\"t s6_67\" id=\"ts_67\" style=\"left:220px;bottom:559px;letter-spacing:-0.07px;word-spacing:5.84px;display:inline;\">The Group\u2019s financial liabilities include lease liabilities, trade and other payables, </div><div class=\"t s6_67\" id=\"tt_67\" style=\"left:220px;bottom:538px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">borrowings, contingent consideration and convertible loan note. </div><div class=\"t s6_67\" id=\"tu_67\" style=\"left:220px;bottom:495px;letter-spacing:-0.08px;word-spacing:0.56px;display:inline;\">Financial liabilities are initially measured at fair value, and, where applicable, adjusted for </div><div class=\"t s6_67\" id=\"tv_67\" style=\"left:220px;bottom:474px;letter-spacing:-0.08px;word-spacing:2px;display:inline;\">transaction costs unless the Group designated a financial liability at fair value through </div><div class=\"t s6_67\" id=\"tw_67\" style=\"left:220px;bottom:452px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">profit or loss. </div><div class=\"t s6_67\" id=\"tx_67\" style=\"left:220px;bottom:409px;letter-spacing:-0.07px;word-spacing:-0.89px;display:inline;\">Subsequently, financial liabilities are measured at amortised cost using the effective interest </div><div class=\"t s6_67\" id=\"ty_67\" style=\"left:220px;bottom:388px;letter-spacing:-0.08px;word-spacing:3.08px;display:inline;\">method except for derivatives and financial liabilities designated at FVPL, which are </div><div class=\"t s6_67\" id=\"tz_67\" style=\"left:220px;bottom:367px;letter-spacing:-0.08px;word-spacing:1.07px;display:inline;\">carried subsequently at fair value with gains or losses recognised in profit or loss (other </div><div class=\"t s6_67\" id=\"t10_67\" style=\"left:220px;bottom:345px;letter-spacing:-0.08px;word-spacing:5.67px;display:inline;\">than derivative financial instruments that are designated and effective as hedging </div><div class=\"t s6_67\" id=\"t11_67\" style=\"left:220px;bottom:324px;letter-spacing:-0.06px;display:inline;\">instruments). </div><div class=\"t s6_67\" id=\"t12_67\" style=\"left:220px;bottom:281px;letter-spacing:-0.07px;word-spacing:-0.37px;display:inline;\">All interest-related charges and, if applicable, changes in an instrument\u2019s fair value that are </div><div class=\"t s6_67\" id=\"t13_67\" style=\"left:220px;bottom:260px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">reported in profit or loss are included within finance costs or finance income. </div><div class=\"t s6_67\" id=\"t14_67\" style=\"left:220px;bottom:217px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\"><span>A financial liability is derecognised when the obligation under the liability is discharged or </span></div><div class=\"t s6_67\" id=\"t15_67\" style=\"left:220px;bottom:196px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">cancelled or expires. </div><div></div><div class=\"t s6_68\" id=\"t8_68\" style=\"left:220px;bottom:1086px;letter-spacing:-0.09px;word-spacing:3.31px;display:inline;\">Where an existing financial liability is replaced by another from the same lender on </div><div class=\"t s6_68\" id=\"t9_68\" style=\"left:220px;bottom:1065px;letter-spacing:-0.07px;word-spacing:-0.39px;display:inline;\">substantially different terms, or the terms of an existing liability are substantially modified, </div><div class=\"t s6_68\" id=\"ta_68\" style=\"left:220px;bottom:1043px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">such an exchange or modification is treated as a derecognition of the original liability and </div><div class=\"t s6_68\" id=\"tb_68\" style=\"left:220px;bottom:1022px;letter-spacing:-0.06px;word-spacing:0.54px;display:inline;\">the recognition of a new liability, and the difference in the respective carrying amount is </div><div class=\"t s6_68\" id=\"tc_68\" style=\"left:220px;bottom:1000px;letter-spacing:-0.06px;word-spacing:-0.03px;display:inline;\"><span>recognised in profit or loss.</span> </div><div class=\"t s5_68\" id=\"td_68\" style=\"left:220px;bottom:957px;letter-spacing:-0.08px;word-spacing:0.09px;display:inline;\">Convertible loan note </div><div class=\"t s6_68\" id=\"te_68\" style=\"left:220px;bottom:924px;letter-spacing:-0.09px;word-spacing:1.32px;display:inline;\">The component of the convertible loan note that exhibits characteristics of a liability is </div><div class=\"t s6_68\" id=\"tf_68\" style=\"left:220px;bottom:903px;letter-spacing:-0.08px;word-spacing:2.55px;display:inline;\">recognised as a liability in the statement of financial position, net of issue costs. The </div><div class=\"t s6_68\" id=\"tg_68\" style=\"left:220px;bottom:881px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">corresponding dividends on those shares are charged as interest expense in profit or loss. </div><div class=\"t s6_68\" id=\"th_68\" style=\"left:220px;bottom:838px;letter-spacing:-0.07px;word-spacing:2.2px;display:inline;\">On the issue of the convertible loan note, the fair value of the liability component is </div><div class=\"t s6_68\" id=\"ti_68\" style=\"left:220px;bottom:817px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">determined using a market rate for a similar note that does not have a conversion option; </div><div class=\"t s6_68\" id=\"tj_68\" style=\"left:220px;bottom:795px;letter-spacing:-0.07px;word-spacing:3.48px;display:inline;\">and this amount is carried as a long-term liability on the amortised cost basis until </div><div class=\"t s6_68\" id=\"tk_68\" style=\"left:220px;bottom:774px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">extinguished on conversion or redemption. </div><div class=\"t s6_68\" id=\"tl_68\" style=\"left:220px;bottom:731px;letter-spacing:-0.08px;word-spacing:-0.59px;display:inline;\">The remainder of the proceeds is allocated to the conversion option that is recognised and </div><div class=\"t s6_68\" id=\"tm_68\" style=\"left:220px;bottom:709px;letter-spacing:-0.08px;word-spacing:1.85px;display:inline;\">included in the convertible loan note equity reserve within shareholders\u2019 equity, net of </div><div class=\"t s6_68\" id=\"tn_68\" style=\"left:220px;bottom:688px;letter-spacing:-0.07px;word-spacing:3.47px;display:inline;\">issue costs. The value of the conversion option carried in equity is not changed in </div><div class=\"t s6_68\" id=\"to_68\" style=\"left:220px;bottom:667px;letter-spacing:-0.08px;word-spacing:-0.37px;display:inline;\">subsequent years. When the conversion option is exercised, the balance of the convertible </div><div class=\"t s6_68\" id=\"tp_68\" style=\"left:220px;bottom:645px;letter-spacing:-0.09px;word-spacing:0.02px;display:inline;\">loan note equity reserve is transferred to share capital or other appropriate reserve. When </div><div class=\"t s6_68\" id=\"tq_68\" style=\"left:220px;bottom:624px;letter-spacing:-0.08px;word-spacing:-0.2px;display:inline;\">the conversion option remains unexercised at the expiry date, the balance remained in the </div><div class=\"t s6_68\" id=\"tr_68\" style=\"left:220px;bottom:602px;letter-spacing:-0.08px;word-spacing:0.14px;display:inline;\">convertible loan note equity reserve is transferred to accumulated profits/losses. No gain </div><div class=\"t s6_68\" id=\"ts_68\" style=\"left:220px;bottom:581px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">or loss is recognised in profit or loss upon conversion or expiration of the option. </div><div class=\"t s6_68\" id=\"tt_68\" style=\"left:220px;bottom:538px;letter-spacing:-0.07px;word-spacing:-0.75px;display:inline;\">Issue costs are apportioned between the liability and equity components of the convertible </div><div class=\"t s6_68\" id=\"tu_68\" style=\"left:220px;bottom:517px;letter-spacing:-0.09px;word-spacing:-0.33px;display:inline;\">loan note based on the allocation of proceeds to the liability and equity components when </div><div class=\"t s6_68\" id=\"tv_68\" style=\"left:220px;bottom:495px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">the instruments are first recognised. Transaction costs that relate to the issue of the </div><div class=\"t s6_68\" id=\"tw_68\" style=\"left:220px;bottom:474px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">convertible loan note are allocated to the liability and equity components in proportion to </div><div class=\"t s6_68\" id=\"tx_68\" style=\"left:220px;bottom:452px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">the allocation of proceeds. </div><div class=\"t s6_68\" id=\"ty_68\" style=\"left:220px;bottom:409px;letter-spacing:-0.09px;word-spacing:-0.55px;display:inline;\">A contract is not an equity instrument solely because it may result in the receipt or delivery </div><div class=\"t s6_68\" id=\"tz_68\" style=\"left:220px;bottom:388px;letter-spacing:-0.06px;word-spacing:-0.91px;display:inline;\">of the entity's own equity instruments. A contract that will be settled by the entity receiving </div><div class=\"t s6_68\" id=\"t10_68\" style=\"left:220px;bottom:366px;letter-spacing:-0.09px;word-spacing:-0.36px;display:inline;\">or delivering a fixed number of its own equity instruments in exchange for a fixed amount </div><div class=\"t s6_68\" id=\"t11_68\" style=\"left:220px;bottom:345px;letter-spacing:-0.06px;word-spacing:2.38px;display:inline;\">of cash or another financial asset is an equity instrument. Accordingly, any derivative </div><div class=\"t s6_68\" id=\"t12_68\" style=\"left:220px;bottom:324px;letter-spacing:-0.07px;word-spacing:-0.55px;display:inline;\">instrument that gives one party a choice over how it is settled (e.g., the issuer or the holder </div><div class=\"t s6_68\" id=\"t13_68\" style=\"left:220px;bottom:302px;letter-spacing:-0.08px;word-spacing:0.19px;display:inline;\">can choose settlement net in cash or by exchanging shares for cash) is a financial asset or </div><div class=\"t s6_68\" id=\"t14_68\" style=\"left:220px;bottom:281px;letter-spacing:-0.07px;word-spacing:3.85px;display:inline;\">a financial liability. A convertible loan note that is issued in a currency other than </div><span>functional currency of the Company is a financial liability.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00289": {
   "value": "<span>2.11 </span><div class=\"t s5_69\" id=\"t7_69\" style=\"left:220px;bottom:1120px;letter-spacing:-0.09px;word-spacing:0.04px;display:inline;\">Cash and cash equivalents </div><div class=\"t s6_69\" id=\"t8_69\" style=\"left:220px;bottom:1087px;letter-spacing:-0.08px;display:inline;\">Cash and cash equivalents comprise cash on hand and call deposits, and other short-term </div><div class=\"t s6_69\" id=\"t9_69\" style=\"left:220px;bottom:1065px;letter-spacing:-0.07px;word-spacing:0.38px;display:inline;\">highly liquid investments that are readily convertible to a known amount of cash and are </div><span>subject to an insignificant risk of changes in value.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00290": {
   "value": "<span>2.12 </span><div class=\"t s5_69\" id=\"tc_69\" style=\"left:220px;bottom:1001px;letter-spacing:-0.1px;display:inline;\">Lease </div><div class=\"t s5_69\" id=\"td_69\" style=\"left:220px;bottom:967px;letter-spacing:-0.08px;display:inline;\">Definition of a lease and the Group as a lessee </div><div class=\"t s6_69\" id=\"te_69\" style=\"left:220px;bottom:934px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">At inception of a contract, the Group considers whether a contract is, or contains a lease. </div><div class=\"t s6_69\" id=\"tf_69\" style=\"left:220px;bottom:912px;letter-spacing:-0.1px;word-spacing:1.31px;display:inline;\">A lease is defined as \u201ca contract, or part of a contract, that conveys the right to use an </div><div class=\"t s6_69\" id=\"tg_69\" style=\"left:220px;bottom:891px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">identified asset (the underlying asset) for a period of time in exchange for consideration\u201d. </div><div class=\"t s6_69\" id=\"th_69\" style=\"left:220px;bottom:869px;letter-spacing:-0.08px;word-spacing:4.04px;display:inline;\">To apply this definition, the Group assesses whether the contract meets three key </div><div class=\"t s6_69\" id=\"ti_69\" style=\"left:220px;bottom:848px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">evaluations which are whether: </div><div class=\"t s7_69\" id=\"tj_69\" style=\"left:220px;bottom:805px;display:inline;\">- </div><div class=\"t s6_69\" id=\"tk_69\" style=\"left:248px;bottom:805px;letter-spacing:-0.08px;word-spacing:2.03px;display:inline;\">the contracts contain an identified asset, which is either explicitly identified in the </div><div class=\"t s6_69\" id=\"tl_69\" style=\"left:248px;bottom:783px;letter-spacing:-0.07px;word-spacing:3.27px;display:inline;\">contract or implicitly specified by being identified at the time the asset is made </div><div class=\"t s6_69\" id=\"tm_69\" style=\"left:248px;bottom:762px;letter-spacing:-0.07px;word-spacing:0.04px;display:inline;\">available to the Group; </div><div class=\"t s7_69\" id=\"tn_69\" style=\"left:220px;bottom:741px;display:inline;\">- </div><div class=\"t s6_69\" id=\"to_69\" style=\"left:248px;bottom:741px;letter-spacing:-0.08px;word-spacing:0.34px;display:inline;\">the Group has the right to obtain substantially all of the economic benefits from use </div><div class=\"t s6_69\" id=\"tp_69\" style=\"left:248px;bottom:719px;letter-spacing:-0.07px;word-spacing:0.55px;display:inline;\">of the identified asset throughout the period of use, considering its rights within the </div><div class=\"t s6_69\" id=\"tq_69\" style=\"left:248px;bottom:698px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">defined scope of the contract; and </div><div class=\"t s7_69\" id=\"tr_69\" style=\"left:220px;bottom:676px;display:inline;\">- </div><div class=\"t s6_69\" id=\"ts_69\" style=\"left:248px;bottom:676px;letter-spacing:-0.07px;word-spacing:-0.19px;display:inline;\">the Group has the right to direct the use of the identified asset throughout the period </div><div class=\"t s6_69\" id=\"tt_69\" style=\"left:248px;bottom:655px;letter-spacing:-0.09px;word-spacing:-0.55px;display:inline;\">of use. The Group assess whether it has the right to direct \u201chow and for what purpose\u201d </div><div class=\"t s6_69\" id=\"tu_69\" style=\"left:248px;bottom:634px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">the asset is used throughout the period of use. </div><div class=\"t s6_69\" id=\"tv_69\" style=\"left:220px;bottom:579px;letter-spacing:-0.06px;word-spacing:0.53px;display:inline;\">For contracts that contains a lease component and one or more additional lease or non- </div><div class=\"t s6_69\" id=\"tw_69\" style=\"left:220px;bottom:557px;letter-spacing:-0.08px;word-spacing:-0.17px;display:inline;\">lease components, the Group allocates the consideration in the contract to each lease and </div><div class=\"t s6_69\" id=\"tx_69\" style=\"left:220px;bottom:536px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">non-lease component on the basis of their relative stand-alone prices. </div><div class=\"t s6_69\" id=\"ty_69\" style=\"left:220px;bottom:493px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Measurement and recognition of leases as a lessee </div><div class=\"t s6_69\" id=\"tz_69\" style=\"left:220px;bottom:459px;letter-spacing:-0.07px;word-spacing:-0.9px;display:inline;\">At lease commencement date, the Group recognises a right-of-use asset and a lease liability </div><div class=\"t s6_69\" id=\"t10_69\" style=\"left:220px;bottom:438px;letter-spacing:-0.06px;word-spacing:0.17px;display:inline;\">on the consolidated statement of financial position. The right-of-use asset is measured at </div><div class=\"t s6_69\" id=\"t11_69\" style=\"left:220px;bottom:416px;letter-spacing:-0.07px;word-spacing:1.09px;display:inline;\">cost, which is made up of the initial measurement of the lease liability, any initial direct </div><div class=\"t s6_69\" id=\"t12_69\" style=\"left:220px;bottom:395px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">costs incurred by the Group, an estimate of any costs to dismantle and remove the </div><div class=\"t s6_69\" id=\"t13_69\" style=\"left:220px;bottom:374px;letter-spacing:-0.09px;word-spacing:0.88px;display:inline;\">underlying asset at the end of the lease, and any lease payments made in advance of the </div><div class=\"t s6_69\" id=\"t14_69\" style=\"left:220px;bottom:352px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">lease commencement date (net of any lease incentives received). </div><div></div><div class=\"t s6_70\" id=\"t9_70\" style=\"left:220px;bottom:1052px;letter-spacing:-0.09px;word-spacing:3.13px;display:inline;\">The Group depreciates the right-of-use assets on a straight-line basis from the lease </div><div class=\"t s6_70\" id=\"ta_70\" style=\"left:220px;bottom:1030px;letter-spacing:-0.08px;word-spacing:-0.03px;display:inline;\">commencement date to the earlier of the end of the useful life of the right-of-use asset or </div><div class=\"t s6_70\" id=\"tb_70\" style=\"left:220px;bottom:1009px;letter-spacing:-0.07px;word-spacing:0.92px;display:inline;\">the end of the lease term unless the Group is reasonably certain to obtain ownership at </div><div class=\"t s6_70\" id=\"tc_70\" style=\"left:220px;bottom:987px;letter-spacing:-0.08px;word-spacing:0.57px;display:inline;\">the end of the lease term. The Group also assesses the right-of-use asset for impairment </div><div class=\"t s6_70\" id=\"td_70\" style=\"left:220px;bottom:966px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">when such indicator exists. </div><div class=\"t s6_70\" id=\"te_70\" style=\"left:220px;bottom:923px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">At the commencement date, the Group measures the lease liability at the present value of </div><div class=\"t s6_70\" id=\"tf_70\" style=\"left:220px;bottom:901px;letter-spacing:-0.08px;word-spacing:1.06px;display:inline;\">the lease payments unpaid at that date, discounted using the interest rate implicit in the </div><div class=\"t s6_70\" id=\"tg_70\" style=\"left:220px;bottom:880px;letter-spacing:-0.07px;word-spacing:-0.72px;display:inline;\">lease or, if that rate cannot be readily determined, the Group\u2019s incremental borrowing rate. </div><div class=\"t s6_70\" id=\"th_70\" style=\"left:220px;bottom:837px;letter-spacing:-0.1px;word-spacing:1.29px;display:inline;\">Lease payments included in the measurement of the lease liability are made up of fixed </div><div class=\"t s6_70\" id=\"ti_70\" style=\"left:220px;bottom:816px;letter-spacing:-0.08px;word-spacing:2.73px;display:inline;\">payments (including in-substance fixed payments) less any lease incentives receivable, </div><div class=\"t s6_70\" id=\"tj_70\" style=\"left:220px;bottom:794px;letter-spacing:-0.08px;word-spacing:-0.18px;display:inline;\">variable payments based on an index or rate, and amounts expected to be payable under a </div><div class=\"t s6_70\" id=\"tk_70\" style=\"left:220px;bottom:773px;letter-spacing:-0.06px;word-spacing:0.01px;display:inline;\">residual value guarantee. The lease payments also include the exercise price of a purchase </div><div class=\"t s6_70\" id=\"tl_70\" style=\"left:220px;bottom:751px;letter-spacing:-0.09px;word-spacing:2.34px;display:inline;\">option reasonably certain to be exercised by the Group and payment of penalties for </div><div class=\"t s6_70\" id=\"tm_70\" style=\"left:220px;bottom:730px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">terminating a lease, if the lease term reflects the Group exercising the option to terminate. </div><div class=\"t s6_70\" id=\"tn_70\" style=\"left:220px;bottom:687px;letter-spacing:-0.08px;word-spacing:0.74px;display:inline;\">Subsequent to initial measurement, the liability will be reduced for lease payments made </div><div class=\"t s6_70\" id=\"to_70\" style=\"left:220px;bottom:666px;letter-spacing:-0.08px;word-spacing:3.65px;display:inline;\">and increased for interest cost on the lease liability. It is remeasured to reflect any </div><div class=\"t s6_70\" id=\"tp_70\" style=\"left:220px;bottom:644px;letter-spacing:-0.07px;word-spacing:-0.53px;display:inline;\">reassessment or lease modification, or if there are changes in in-substance fixed payments. </div><div class=\"t s6_70\" id=\"tq_70\" style=\"left:220px;bottom:623px;letter-spacing:-0.08px;word-spacing:0.92px;display:inline;\">The variable lease payments that do not depend on an index or a rate are recognised as </div><div class=\"t s6_70\" id=\"tr_70\" style=\"left:220px;bottom:601px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">expense in the period on which the event or condition that triggers the payment occurs. </div><div class=\"t s6_70\" id=\"ts_70\" style=\"left:220px;bottom:558px;letter-spacing:-0.06px;word-spacing:0.72px;display:inline;\">When the lease is remeasured, the corresponding adjustment is reflected in the right-of- </div><div class=\"t s6_70\" id=\"tt_70\" style=\"left:220px;bottom:537px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">use asset, or profit and loss if the right-of-use asset is already reduced to zero. </div><div class=\"t s6_70\" id=\"tu_70\" style=\"left:220px;bottom:494px;letter-spacing:-0.08px;word-spacing:1.63px;display:inline;\">The Group has elected to account for short-term leases using the practical expedients. </div><div class=\"t s6_70\" id=\"tv_70\" style=\"left:220px;bottom:472px;letter-spacing:-0.07px;word-spacing:0.9px;display:inline;\">Instead of recognising a right-of-use asset and lease liability, the payments in relation to </div><div class=\"t s6_70\" id=\"tw_70\" style=\"left:220px;bottom:451px;letter-spacing:-0.08px;word-spacing:0.18px;display:inline;\">these leases are recognised as an expense in profit or loss on a straight-line basis over the </div><div class=\"t s6_70\" id=\"tx_70\" style=\"left:220px;bottom:430px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">lease term. Short-term leases are leases with a lease term of 12 month or less. </div><div class=\"t s6_70\" id=\"ty_70\" style=\"left:220px;bottom:387px;letter-spacing:-0.07px;word-spacing:-0.39px;display:inline;\">On the consolidated statement of financial position, right-of-use assets and lease liabilities </div><span>have been presented separately. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00291": {
   "value": "<span>2.13 </span><div class=\"t s5_71\" id=\"t7_71\" style=\"left:220px;bottom:1118px;letter-spacing:-0.04px;display:inline;\">Equity </div><div class=\"t s6_71\" id=\"t8_71\" style=\"left:218px;bottom:1087px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">\u2022 \u201cShare capital\u201d represents the nominal value of equity shares. </div><div class=\"t s6_71\" id=\"t9_71\" style=\"left:218px;bottom:1049px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">\u2022 \u201cShare premium\u201d represents the amount paid for equity shares over the nominal value. </div><div class=\"t s6_71\" id=\"ta_71\" style=\"left:218px;bottom:1011px;letter-spacing:-0.08px;word-spacing:-0.54px;display:inline;\"><span>\u2022 \u201cTranslation reserve\u201d comprises foreign currency translation differences arising from the </span></div><div class=\"t s6_71\" id=\"tb_71\" style=\"left:218px;bottom:992px;letter-spacing:-0.07px;word-spacing:-0.06px;display:inline;\">translation of financial statements of the Group\u2019s foreign entities to HK$. </div><div class=\"t s6_71\" id=\"tc_71\" style=\"left:218px;bottom:954px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\"><span>\u2022 \u201cGroup reorganisation reserve\u201d arose on the group reorganisation.</span> </div><div class=\"t s6_71\" id=\"td_71\" style=\"left:218px;bottom:917px;letter-spacing:-0.1px;word-spacing:3.52px;display:inline;\">\u2022 \u201cAccumulated losses\u201d include all current period results as disclosed in the income </div><div class=\"t s6_71\" id=\"te_71\" style=\"left:218px;bottom:898px;letter-spacing:-0.06px;display:inline;\">statements. </div><span>No dividends are proposed for the year.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00292": {
   "value": "<span>\u2022 \u201cTranslation reserve\u201d comprises foreign currency translation differences arising from the </span><div class=\"t s6_71\" id=\"tb_71\" style=\"left:218px;bottom:992px;letter-spacing:-0.07px;word-spacing:-0.06px;display:inline;\">translation of financial statements of the Group\u2019s foreign entities to HK$. </div><span>\u2022 \u201cGroup reorganisation reserve\u201d arose on the group reorganisation.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00293": {
   "value": "<span>No dividends are proposed for the year.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00294": {
   "value": "<span>2</span><div class=\"t s5_71\" id=\"th_71\" style=\"left:155px;bottom:800px;letter-spacing:-0.07px;display:inline;\">.14 </div><div class=\"t s5_71\" id=\"ti_71\" style=\"left:220px;bottom:800px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">Revenue recognition </div><div class=\"t s6_71\" id=\"tj_71\" style=\"left:220px;bottom:766px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\"><span>Revenue arises mainly from contracts for IT software development. </span></div><div class=\"t s6_71\" id=\"tk_71\" style=\"left:220px;bottom:723px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">To determine whether to recognise revenue, the Group follows a 5-step process: </div><div class=\"t s6_71\" id=\"tl_71\" style=\"left:220px;bottom:689px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Step 1: Identifying the contract with a customer </div><div class=\"t s6_71\" id=\"tm_71\" style=\"left:220px;bottom:656px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Step 2: Identifying the performance obligations </div><div class=\"t s6_71\" id=\"tn_71\" style=\"left:220px;bottom:622px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Step 3: Determining the transaction price </div><div class=\"t s6_71\" id=\"to_71\" style=\"left:220px;bottom:589px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Step 4: Allocating the transaction price to the performance obligations </div><div class=\"t s6_71\" id=\"tp_71\" style=\"left:220px;bottom:555px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">Step 5: Recognising revenue when/as performance obligation(s) are satisfied </div><div class=\"t s6_71\" id=\"tq_71\" style=\"left:220px;bottom:512px;letter-spacing:-0.07px;word-spacing:2.2px;display:inline;\">In all cases, the total transaction price for a contract is allocated amongst the various </div><div class=\"t s6_71\" id=\"tr_71\" style=\"left:220px;bottom:491px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">performance obligations based on their relative stand-alone selling prices. The transaction </div><div class=\"t s6_71\" id=\"ts_71\" style=\"left:220px;bottom:469px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">price for a contract excludes any amounts collected on behalf of third parties. </div><div class=\"t s6_71\" id=\"tt_71\" style=\"left:220px;bottom:426px;letter-spacing:-0.08px;word-spacing:2.03px;display:inline;\">Revenue is recognised either at a point in time or over time, when (or as) the Group </div><div class=\"t s6_71\" id=\"tu_71\" style=\"left:220px;bottom:405px;letter-spacing:-0.08px;word-spacing:2.16px;display:inline;\">satisfies performance obligations by transferring the promised goods or services to its </div><div class=\"t s6_71\" id=\"tv_71\" style=\"left:220px;bottom:383px;letter-spacing:-0.06px;display:inline;\">customers. </div><div class=\"t s6_71\" id=\"tw_71\" style=\"left:220px;bottom:340px;letter-spacing:-0.09px;word-spacing:-0.73px;display:inline;\">Where the contract contains a financing component which provides a significant financing </div><div class=\"t s6_71\" id=\"tx_71\" style=\"left:220px;bottom:319px;letter-spacing:-0.08px;word-spacing:-0.82px;display:inline;\">benefit to the customer for more than 12 months, revenue is measured at the present value </div><div class=\"t s6_71\" id=\"ty_71\" style=\"left:220px;bottom:297px;letter-spacing:-0.07px;word-spacing:0.35px;display:inline;\">of the amount receivable, discounted using the discount rate that would be reflected in a </div><div class=\"t s6_71\" id=\"tz_71\" style=\"left:220px;bottom:276px;letter-spacing:-0.07px;word-spacing:-0.74px;display:inline;\">separate financing transaction with the customer, and interest income is accrued separately </div><div class=\"t s6_71\" id=\"t10_71\" style=\"left:220px;bottom:255px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">under the effective interest method. Where the contract contains a financing component </div><div class=\"t s6_71\" id=\"t11_71\" style=\"left:220px;bottom:233px;letter-spacing:-0.07px;word-spacing:1.65px;display:inline;\">which provides a significant financing benefit to the Group, revenue recognised under </div><div class=\"t s6_71\" id=\"t12_71\" style=\"left:220px;bottom:212px;letter-spacing:-0.07px;word-spacing:2.19px;display:inline;\">that contract includes the interest expense accreted on the contract liability under the </div><div class=\"t s6_71\" id=\"t13_71\" style=\"left:220px;bottom:190px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">effective interest method. </div><div></div><div class=\"t s7_72\" id=\"ta_72\" style=\"left:220px;bottom:1085px;letter-spacing:-0.08px;word-spacing:3.1px;display:inline;\">Further details of the Group\u2019s revenue and other income recognition policies are as </div><div class=\"t s7_72\" id=\"tb_72\" style=\"left:220px;bottom:1064px;letter-spacing:-0.04px;display:inline;\">follows: </div><div class=\"t s7_72\" id=\"tc_72\" style=\"left:220px;bottom:1030px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>Services income </span></div><div class=\"t s7_72\" id=\"td_72\" style=\"left:220px;bottom:997px;letter-spacing:-0.08px;word-spacing:5.69px;display:inline;\">Revenue from IT software development is recognised over time as the Group\u2019s </div><div class=\"t s7_72\" id=\"te_72\" style=\"left:220px;bottom:975px;letter-spacing:-0.09px;word-spacing:2.91px;display:inline;\">performance creates and enhances an asset that the customer controls. The progress </div><div class=\"t s7_72\" id=\"tf_72\" style=\"left:220px;bottom:954px;letter-spacing:-0.09px;word-spacing:1.85px;display:inline;\">towards complete satisfaction of a performance obligation is measured based on input </div><div class=\"t s7_72\" id=\"tg_72\" style=\"left:220px;bottom:932px;letter-spacing:-0.08px;word-spacing:0.34px;display:inline;\">method, i.e. the costs incurred up to date compared with the total budgeted costs, which </div><div class=\"t s7_72\" id=\"th_72\" style=\"left:220px;bottom:911px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">depict the Group\u2019s performance towards satisfying the performance obligation. </div><div class=\"t s7_72\" id=\"ti_72\" style=\"left:220px;bottom:868px;letter-spacing:-0.07px;word-spacing:-0.19px;display:inline;\">When the outcome of the contract cannot be reasonably measured, revenue is recognised </div><div class=\"t s7_72\" id=\"tj_72\" style=\"left:220px;bottom:846px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">only to the extent of contract costs incurred that are expected to be recovered. </div><div class=\"t s7_72\" id=\"tk_72\" style=\"left:220px;bottom:803px;letter-spacing:-0.08px;word-spacing:-0.01px;display:inline;\">Remittance and payment service fee income </div><div class=\"t s7_72\" id=\"tl_72\" style=\"left:220px;bottom:770px;letter-spacing:-0.08px;word-spacing:-0.36px;display:inline;\">Remittance and payment service fee income are recognised at the time the related services </div><div class=\"t s7_72\" id=\"tm_72\" style=\"left:220px;bottom:748px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">are rendered. </div><div class=\"t s7_72\" id=\"tn_72\" style=\"left:220px;bottom:705px;letter-spacing:-0.08px;word-spacing:-0.02px;display:inline;\">Media production service income </div><div class=\"t s7_72\" id=\"to_72\" style=\"left:220px;bottom:672px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">Media production service income is recognised on an appropriate basis over the relevant </div><div class=\"t s7_72\" id=\"tp_72\" style=\"left:220px;bottom:650px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\"><span>period in which the services are rendered.</span> </div><div class=\"t s7_72\" id=\"tq_72\" style=\"left:220px;bottom:617px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>Interest income </span></div><div class=\"t s7_72\" id=\"tr_72\" style=\"left:220px;bottom:583px;letter-spacing:-0.08px;word-spacing:3.3px;display:inline;\">Interest income is recognised on a time-proportion basis using the effective interest </div><div class=\"t s7_72\" id=\"ts_72\" style=\"left:220px;bottom:562px;letter-spacing:-0.06px;display:inline;\"><span>method.</span> </div><div class=\"t s7_72\" id=\"tt_72\" style=\"left:220px;bottom:519px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Contract assets and contract liabilities </div><div class=\"t s7_72\" id=\"tu_72\" style=\"left:220px;bottom:476px;letter-spacing:-0.09px;word-spacing:-0.93px;display:inline;\">If the Group performs by transferring goods or services to a customer before the customer </div><div class=\"t s7_72\" id=\"tv_72\" style=\"left:220px;bottom:455px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">pays consideration or before payment is due, the contract is presented as a contract asset, </div><div class=\"t s7_72\" id=\"tw_72\" style=\"left:220px;bottom:433px;letter-spacing:-0.08px;word-spacing:5.46px;display:inline;\">excluding any amounts presented as a receivable. Conversely, if a customer pays </div><div class=\"t s7_72\" id=\"tx_72\" style=\"left:220px;bottom:412px;letter-spacing:-0.09px;word-spacing:6.2px;display:inline;\">consideration, or the Group has a right to an amount of consideration that is </div><div class=\"t s7_72\" id=\"ty_72\" style=\"left:220px;bottom:391px;letter-spacing:-0.07px;word-spacing:-0.2px;display:inline;\">unconditional, before the Group transfers a good or service to the customer, the contract </div><div class=\"t s7_72\" id=\"tz_72\" style=\"left:220px;bottom:369px;letter-spacing:-0.09px;word-spacing:2.93px;display:inline;\">is presented as a contract liability when the payment is made or the payment is due </div><div class=\"t s7_72\" id=\"t10_72\" style=\"left:220px;bottom:348px;letter-spacing:-0.09px;word-spacing:6.05px;display:inline;\">(whichever is earlier). A receivable is the Group\u2019s right to consideration that is </div><div class=\"t s7_72\" id=\"t11_72\" style=\"left:220px;bottom:326px;letter-spacing:-0.09px;word-spacing:-0.54px;display:inline;\">unconditional or only the passage of time is required before payment of that consideration </div><div class=\"t s7_72\" id=\"t12_72\" style=\"left:220px;bottom:305px;letter-spacing:-0.05px;word-spacing:0.01px;display:inline;\">is due. </div><div class=\"t s7_72\" id=\"t13_72\" style=\"left:220px;bottom:262px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">For a single contract or a single set of related contracts, either a net contract asset or a net </div><div class=\"t s7_72\" id=\"t14_72\" style=\"left:220px;bottom:240px;letter-spacing:-0.07px;word-spacing:-0.53px;display:inline;\">contract liability is presented. Contract assets and contract liabilities of unrelated contracts </div><div class=\"t s7_72\" id=\"t15_72\" style=\"left:220px;bottom:219px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\">are not presented on a net basis. </div><div></div><div class=\"t s7_73\" id=\"t9_73\" style=\"left:220px;bottom:1076px;letter-spacing:-0.09px;word-spacing:1.85px;display:inline;\">For certain services provided by the Group, in accordance with the underlying service </div><div class=\"t s7_73\" id=\"ta_73\" style=\"left:220px;bottom:1055px;letter-spacing:-0.08px;word-spacing:3.07px;display:inline;\">agreements which negotiated on a case-by-case basis with customer, the Group may </div><div class=\"t s7_73\" id=\"tb_73\" style=\"left:220px;bottom:1033px;letter-spacing:-0.07px;word-spacing:1.96px;display:inline;\">receive from the customer the whole or some of the contractual payments before the </div><div class=\"t s7_73\" id=\"tc_73\" style=\"left:220px;bottom:1012px;letter-spacing:-0.07px;word-spacing:3.66px;display:inline;\">services are completed or when the goods are delivered (i.e. the timing of revenue </div><div class=\"t s7_73\" id=\"td_73\" style=\"left:220px;bottom:990px;letter-spacing:-0.07px;word-spacing:2.17px;display:inline;\">recognition for such transactions). The Group recognises a contract liability until it is </div><div class=\"t s7_73\" id=\"te_73\" style=\"left:220px;bottom:969px;letter-spacing:-0.07px;word-spacing:3.84px;display:inline;\">recognised as revenue. During that period, any significant financing components, if </div><div class=\"t s7_73\" id=\"tf_73\" style=\"left:220px;bottom:948px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">applicable, will be included in the contract liability and will be expensed as accrued unless </div><span>the interest expense is eligible for capitalisation.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00295": {
   "value": "<span>Revenue arises mainly from contracts for IT software development. </span><div class=\"t s6_71\" id=\"tk_71\" style=\"left:220px;bottom:723px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">To determine whether to recognise revenue, the Group follows a 5-step process: </div><div class=\"t s6_71\" id=\"tl_71\" style=\"left:220px;bottom:689px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Step 1: Identifying the contract with a customer </div><div class=\"t s6_71\" id=\"tm_71\" style=\"left:220px;bottom:656px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Step 2: Identifying the performance obligations </div><div class=\"t s6_71\" id=\"tn_71\" style=\"left:220px;bottom:622px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Step 3: Determining the transaction price </div><div class=\"t s6_71\" id=\"to_71\" style=\"left:220px;bottom:589px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Step 4: Allocating the transaction price to the performance obligations </div><div class=\"t s6_71\" id=\"tp_71\" style=\"left:220px;bottom:555px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">Step 5: Recognising revenue when/as performance obligation(s) are satisfied </div><div class=\"t s6_71\" id=\"tq_71\" style=\"left:220px;bottom:512px;letter-spacing:-0.07px;word-spacing:2.2px;display:inline;\">In all cases, the total transaction price for a contract is allocated amongst the various </div><div class=\"t s6_71\" id=\"tr_71\" style=\"left:220px;bottom:491px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">performance obligations based on their relative stand-alone selling prices. The transaction </div><div class=\"t s6_71\" id=\"ts_71\" style=\"left:220px;bottom:469px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">price for a contract excludes any amounts collected on behalf of third parties. </div><div class=\"t s6_71\" id=\"tt_71\" style=\"left:220px;bottom:426px;letter-spacing:-0.08px;word-spacing:2.03px;display:inline;\">Revenue is recognised either at a point in time or over time, when (or as) the Group </div><div class=\"t s6_71\" id=\"tu_71\" style=\"left:220px;bottom:405px;letter-spacing:-0.08px;word-spacing:2.16px;display:inline;\">satisfies performance obligations by transferring the promised goods or services to its </div><div class=\"t s6_71\" id=\"tv_71\" style=\"left:220px;bottom:383px;letter-spacing:-0.06px;display:inline;\">customers. </div><div class=\"t s6_71\" id=\"tw_71\" style=\"left:220px;bottom:340px;letter-spacing:-0.09px;word-spacing:-0.73px;display:inline;\">Where the contract contains a financing component which provides a significant financing </div><div class=\"t s6_71\" id=\"tx_71\" style=\"left:220px;bottom:319px;letter-spacing:-0.08px;word-spacing:-0.82px;display:inline;\">benefit to the customer for more than 12 months, revenue is measured at the present value </div><div class=\"t s6_71\" id=\"ty_71\" style=\"left:220px;bottom:297px;letter-spacing:-0.07px;word-spacing:0.35px;display:inline;\">of the amount receivable, discounted using the discount rate that would be reflected in a </div><div class=\"t s6_71\" id=\"tz_71\" style=\"left:220px;bottom:276px;letter-spacing:-0.07px;word-spacing:-0.74px;display:inline;\">separate financing transaction with the customer, and interest income is accrued separately </div><div class=\"t s6_71\" id=\"t10_71\" style=\"left:220px;bottom:255px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">under the effective interest method. Where the contract contains a financing component </div><div class=\"t s6_71\" id=\"t11_71\" style=\"left:220px;bottom:233px;letter-spacing:-0.07px;word-spacing:1.65px;display:inline;\">which provides a significant financing benefit to the Group, revenue recognised under </div><div class=\"t s6_71\" id=\"t12_71\" style=\"left:220px;bottom:212px;letter-spacing:-0.07px;word-spacing:2.19px;display:inline;\">that contract includes the interest expense accreted on the contract liability under the </div><div class=\"t s6_71\" id=\"t13_71\" style=\"left:220px;bottom:190px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">effective interest method. </div><div></div><div class=\"t s7_72\" id=\"ta_72\" style=\"left:220px;bottom:1085px;letter-spacing:-0.08px;word-spacing:3.1px;display:inline;\">Further details of the Group\u2019s revenue and other income recognition policies are as </div><div class=\"t s7_72\" id=\"tb_72\" style=\"left:220px;bottom:1064px;letter-spacing:-0.04px;display:inline;\">follows: </div><div class=\"t s7_72\" id=\"tc_72\" style=\"left:220px;bottom:1030px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>Services income </span></div><div class=\"t s7_72\" id=\"td_72\" style=\"left:220px;bottom:997px;letter-spacing:-0.08px;word-spacing:5.69px;display:inline;\">Revenue from IT software development is recognised over time as the Group\u2019s </div><div class=\"t s7_72\" id=\"te_72\" style=\"left:220px;bottom:975px;letter-spacing:-0.09px;word-spacing:2.91px;display:inline;\">performance creates and enhances an asset that the customer controls. The progress </div><div class=\"t s7_72\" id=\"tf_72\" style=\"left:220px;bottom:954px;letter-spacing:-0.09px;word-spacing:1.85px;display:inline;\">towards complete satisfaction of a performance obligation is measured based on input </div><div class=\"t s7_72\" id=\"tg_72\" style=\"left:220px;bottom:932px;letter-spacing:-0.08px;word-spacing:0.34px;display:inline;\">method, i.e. the costs incurred up to date compared with the total budgeted costs, which </div><div class=\"t s7_72\" id=\"th_72\" style=\"left:220px;bottom:911px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">depict the Group\u2019s performance towards satisfying the performance obligation. </div><div class=\"t s7_72\" id=\"ti_72\" style=\"left:220px;bottom:868px;letter-spacing:-0.07px;word-spacing:-0.19px;display:inline;\">When the outcome of the contract cannot be reasonably measured, revenue is recognised </div><div class=\"t s7_72\" id=\"tj_72\" style=\"left:220px;bottom:846px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">only to the extent of contract costs incurred that are expected to be recovered. </div><div class=\"t s7_72\" id=\"tk_72\" style=\"left:220px;bottom:803px;letter-spacing:-0.08px;word-spacing:-0.01px;display:inline;\">Remittance and payment service fee income </div><div class=\"t s7_72\" id=\"tl_72\" style=\"left:220px;bottom:770px;letter-spacing:-0.08px;word-spacing:-0.36px;display:inline;\">Remittance and payment service fee income are recognised at the time the related services </div><div class=\"t s7_72\" id=\"tm_72\" style=\"left:220px;bottom:748px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">are rendered. </div><div class=\"t s7_72\" id=\"tn_72\" style=\"left:220px;bottom:705px;letter-spacing:-0.08px;word-spacing:-0.02px;display:inline;\">Media production service income </div><div class=\"t s7_72\" id=\"to_72\" style=\"left:220px;bottom:672px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">Media production service income is recognised on an appropriate basis over the relevant </div><div class=\"t s7_72\" id=\"tp_72\" style=\"left:220px;bottom:650px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\"><span>period in which the services are rendered.</span> </div><div class=\"t s7_72\" id=\"tq_72\" style=\"left:220px;bottom:617px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\"><span>Interest income </span></div><div class=\"t s7_72\" id=\"tr_72\" style=\"left:220px;bottom:583px;letter-spacing:-0.08px;word-spacing:3.3px;display:inline;\">Interest income is recognised on a time-proportion basis using the effective interest </div><div class=\"t s7_72\" id=\"ts_72\" style=\"left:220px;bottom:562px;letter-spacing:-0.06px;display:inline;\"><span>method.</span> </div><div class=\"t s7_72\" id=\"tt_72\" style=\"left:220px;bottom:519px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Contract assets and contract liabilities </div><div class=\"t s7_72\" id=\"tu_72\" style=\"left:220px;bottom:476px;letter-spacing:-0.09px;word-spacing:-0.93px;display:inline;\">If the Group performs by transferring goods or services to a customer before the customer </div><div class=\"t s7_72\" id=\"tv_72\" style=\"left:220px;bottom:455px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">pays consideration or before payment is due, the contract is presented as a contract asset, </div><div class=\"t s7_72\" id=\"tw_72\" style=\"left:220px;bottom:433px;letter-spacing:-0.08px;word-spacing:5.46px;display:inline;\">excluding any amounts presented as a receivable. Conversely, if a customer pays </div><div class=\"t s7_72\" id=\"tx_72\" style=\"left:220px;bottom:412px;letter-spacing:-0.09px;word-spacing:6.2px;display:inline;\">consideration, or the Group has a right to an amount of consideration that is </div><div class=\"t s7_72\" id=\"ty_72\" style=\"left:220px;bottom:391px;letter-spacing:-0.07px;word-spacing:-0.2px;display:inline;\">unconditional, before the Group transfers a good or service to the customer, the contract </div><div class=\"t s7_72\" id=\"tz_72\" style=\"left:220px;bottom:369px;letter-spacing:-0.09px;word-spacing:2.93px;display:inline;\">is presented as a contract liability when the payment is made or the payment is due </div><div class=\"t s7_72\" id=\"t10_72\" style=\"left:220px;bottom:348px;letter-spacing:-0.09px;word-spacing:6.05px;display:inline;\">(whichever is earlier). A receivable is the Group\u2019s right to consideration that is </div><div class=\"t s7_72\" id=\"t11_72\" style=\"left:220px;bottom:326px;letter-spacing:-0.09px;word-spacing:-0.54px;display:inline;\">unconditional or only the passage of time is required before payment of that consideration </div><div class=\"t s7_72\" id=\"t12_72\" style=\"left:220px;bottom:305px;letter-spacing:-0.05px;word-spacing:0.01px;display:inline;\">is due. </div><div class=\"t s7_72\" id=\"t13_72\" style=\"left:220px;bottom:262px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">For a single contract or a single set of related contracts, either a net contract asset or a net </div><div class=\"t s7_72\" id=\"t14_72\" style=\"left:220px;bottom:240px;letter-spacing:-0.07px;word-spacing:-0.53px;display:inline;\">contract liability is presented. Contract assets and contract liabilities of unrelated contracts </div><div class=\"t s7_72\" id=\"t15_72\" style=\"left:220px;bottom:219px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\">are not presented on a net basis. </div><div></div><div class=\"t s7_73\" id=\"t9_73\" style=\"left:220px;bottom:1076px;letter-spacing:-0.09px;word-spacing:1.85px;display:inline;\">For certain services provided by the Group, in accordance with the underlying service </div><div class=\"t s7_73\" id=\"ta_73\" style=\"left:220px;bottom:1055px;letter-spacing:-0.08px;word-spacing:3.07px;display:inline;\">agreements which negotiated on a case-by-case basis with customer, the Group may </div><div class=\"t s7_73\" id=\"tb_73\" style=\"left:220px;bottom:1033px;letter-spacing:-0.07px;word-spacing:1.96px;display:inline;\">receive from the customer the whole or some of the contractual payments before the </div><div class=\"t s7_73\" id=\"tc_73\" style=\"left:220px;bottom:1012px;letter-spacing:-0.07px;word-spacing:3.66px;display:inline;\">services are completed or when the goods are delivered (i.e. the timing of revenue </div><div class=\"t s7_73\" id=\"td_73\" style=\"left:220px;bottom:990px;letter-spacing:-0.07px;word-spacing:2.17px;display:inline;\">recognition for such transactions). The Group recognises a contract liability until it is </div><div class=\"t s7_73\" id=\"te_73\" style=\"left:220px;bottom:969px;letter-spacing:-0.07px;word-spacing:3.84px;display:inline;\">recognised as revenue. During that period, any significant financing components, if </div><div class=\"t s7_73\" id=\"tf_73\" style=\"left:220px;bottom:948px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">applicable, will be included in the contract liability and will be expensed as accrued unless </div><span>the interest expense is eligible for capitalisation.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00296": {
   "value": "<span>Services income </span><div class=\"t s7_72\" id=\"td_72\" style=\"left:220px;bottom:997px;letter-spacing:-0.08px;word-spacing:5.69px;display:inline;\">Revenue from IT software development is recognised over time as the Group\u2019s </div><div class=\"t s7_72\" id=\"te_72\" style=\"left:220px;bottom:975px;letter-spacing:-0.09px;word-spacing:2.91px;display:inline;\">performance creates and enhances an asset that the customer controls. The progress </div><div class=\"t s7_72\" id=\"tf_72\" style=\"left:220px;bottom:954px;letter-spacing:-0.09px;word-spacing:1.85px;display:inline;\">towards complete satisfaction of a performance obligation is measured based on input </div><div class=\"t s7_72\" id=\"tg_72\" style=\"left:220px;bottom:932px;letter-spacing:-0.08px;word-spacing:0.34px;display:inline;\">method, i.e. the costs incurred up to date compared with the total budgeted costs, which </div><div class=\"t s7_72\" id=\"th_72\" style=\"left:220px;bottom:911px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">depict the Group\u2019s performance towards satisfying the performance obligation. </div><div class=\"t s7_72\" id=\"ti_72\" style=\"left:220px;bottom:868px;letter-spacing:-0.07px;word-spacing:-0.19px;display:inline;\">When the outcome of the contract cannot be reasonably measured, revenue is recognised </div><div class=\"t s7_72\" id=\"tj_72\" style=\"left:220px;bottom:846px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">only to the extent of contract costs incurred that are expected to be recovered. </div><div class=\"t s7_72\" id=\"tk_72\" style=\"left:220px;bottom:803px;letter-spacing:-0.08px;word-spacing:-0.01px;display:inline;\">Remittance and payment service fee income </div><div class=\"t s7_72\" id=\"tl_72\" style=\"left:220px;bottom:770px;letter-spacing:-0.08px;word-spacing:-0.36px;display:inline;\">Remittance and payment service fee income are recognised at the time the related services </div><div class=\"t s7_72\" id=\"tm_72\" style=\"left:220px;bottom:748px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">are rendered. </div><div class=\"t s7_72\" id=\"tn_72\" style=\"left:220px;bottom:705px;letter-spacing:-0.08px;word-spacing:-0.02px;display:inline;\">Media production service income </div><div class=\"t s7_72\" id=\"to_72\" style=\"left:220px;bottom:672px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">Media production service income is recognised on an appropriate basis over the relevant </div><span>period in which the services are rendered.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00301": {
   "value": "<span>Interest income </span><div class=\"t s7_72\" id=\"tr_72\" style=\"left:220px;bottom:583px;letter-spacing:-0.08px;word-spacing:3.3px;display:inline;\">Interest income is recognised on a time-proportion basis using the effective interest </div><span>method.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00303": {
   "value": "<span>2</span><div class=\"t s6_73\" id=\"ti_73\" style=\"left:155px;bottom:885px;letter-spacing:-0.07px;display:inline;\">.15 </div><span>Government grants and non-government grants</span><span>Non-government related grants are recognised as income when there is reasonable </span><div class=\"t s7_73\" id=\"tr_73\" style=\"left:220px;bottom:680px;letter-spacing:-0.07px;word-spacing:1.65px;display:inline;\">assurance that the entity will comply with all attached conditions and the grant will be </div><div class=\"t s7_73\" id=\"ts_73\" style=\"left:220px;bottom:659px;letter-spacing:-0.09px;word-spacing:0.91px;display:inline;\">received. Grants shall be initially measured at the fair value of the assets received or the </div><div class=\"t s7_73\" id=\"tt_73\" style=\"left:220px;bottom:637px;letter-spacing:-0.08px;word-spacing:1.66px;display:inline;\">nominal amount for cash grant where the grant relates to expenses already incurred, it </div><div class=\"t s7_73\" id=\"tu_73\" style=\"left:220px;bottom:616px;letter-spacing:-0.08px;word-spacing:0.51px;display:inline;\">shall be recognized in profit or loss immediately. For grants tied to specific performance </div><div class=\"t s7_73\" id=\"tv_73\" style=\"left:220px;bottom:595px;letter-spacing:-0.06px;word-spacing:0.32px;display:inline;\">obligations or multi-period projects, income shall be recognised using the percentage-of- </div><span>completion method, systematically matching grant revenue with the related costs.</span>",
   "dimensions": {
    "concept": "rcgh:DescriptionOfAccountingPolicyForNonGovernmentGrantsPolicyTextBlock",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00302": {
   "value": "<span>2</span><div class=\"t s6_73\" id=\"ti_73\" style=\"left:155px;bottom:885px;letter-spacing:-0.07px;display:inline;\">.15 </div><div class=\"t s6_73\" id=\"tj_73\" style=\"left:220px;bottom:885px;letter-spacing:-0.09px;word-spacing:-0.01px;display:inline;\"><span>Government grants and non-government grants</span> </div><div class=\"t s7_73\" id=\"tk_73\" style=\"left:220px;bottom:851px;letter-spacing:-0.08px;word-spacing:-0.02px;display:inline;\">Grants from the government are recognised at their fair value where there is a reasonable </div><div class=\"t s7_73\" id=\"tl_73\" style=\"left:220px;bottom:830px;letter-spacing:-0.08px;word-spacing:2.2px;display:inline;\">assurance that the grant will be received and the Group will comply with all attached </div><div class=\"t s7_73\" id=\"tm_73\" style=\"left:220px;bottom:809px;letter-spacing:-0.08px;word-spacing:2.38px;display:inline;\">conditions. Government grants are deferred and recognised in profit or loss over the </div><div class=\"t s7_73\" id=\"tn_73\" style=\"left:220px;bottom:787px;letter-spacing:-0.07px;word-spacing:-0.55px;display:inline;\">period necessary to match them with the costs that the grants are intended to compensate. </div><div class=\"t s7_73\" id=\"to_73\" style=\"left:220px;bottom:766px;letter-spacing:-0.08px;word-spacing:1.45px;display:inline;\">Government grants relating to income is presented in gross under other income in the </div><span>consolidated statement of profit or loss and other comprehensive income.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00304": {
   "value": "<span>2.16 </span><div class=\"t s6_73\" id=\"ty_73\" style=\"left:220px;bottom:532px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Impairment of non-financial assets </div><div class=\"t s7_73\" id=\"tz_73\" style=\"left:220px;bottom:498px;letter-spacing:-0.08px;word-spacing:-0.35px;display:inline;\">Property, plant and equipment (including right-of-use assets) and intangible assets and the </div><div class=\"t s7_73\" id=\"t10_73\" style=\"left:220px;bottom:477px;letter-spacing:-0.07px;display:inline;\">Company\u2019s interests in subsidiaries are subject to impairment testing. </div><div class=\"t s7_73\" id=\"t11_73\" style=\"left:220px;bottom:443px;letter-spacing:-0.09px;word-spacing:-0.17px;display:inline;\">An impairment loss is recognised as an expense immediately for the amount by which the </div><div class=\"t s7_73\" id=\"t12_73\" style=\"left:220px;bottom:422px;letter-spacing:-0.08px;word-spacing:-0.38px;display:inline;\">asset\u2019s carrying amount exceeds its recoverable amount. Recoverable amount is the higher </div><div class=\"t s7_73\" id=\"t13_73\" style=\"left:220px;bottom:401px;letter-spacing:-0.06px;word-spacing:2.19px;display:inline;\">of fair value, reflecting market conditions less costs of disposal, and value in use. </div><div class=\"t s7_73\" id=\"t14_73\" style=\"left:785px;bottom:401px;letter-spacing:0.03px;display:inline;\">In </div><div class=\"t s7_73\" id=\"t15_73\" style=\"left:220px;bottom:379px;letter-spacing:-0.07px;word-spacing:-0.75px;display:inline;\">assessing value in use, the estimated future cash flows are discounted to their present value </div><div class=\"t s7_73\" id=\"t16_73\" style=\"left:220px;bottom:358px;letter-spacing:-0.07px;word-spacing:2.36px;display:inline;\">using a pre-tax discount rate that reflects current market assessment of time value of </div><div class=\"t s7_73\" id=\"t17_73\" style=\"left:220px;bottom:336px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">money and the risk specific to the asset. </div><div class=\"t s7_73\" id=\"t18_73\" style=\"left:220px;bottom:293px;letter-spacing:-0.08px;word-spacing:0.2px;display:inline;\">For the purposes of assessing impairment, where an asset does not generate cash inflows </div><div class=\"t s7_73\" id=\"t19_73\" style=\"left:220px;bottom:272px;letter-spacing:-0.08px;word-spacing:0.56px;display:inline;\">largely independent from those from other assets, the recoverable amount is determined </div><div class=\"t s7_73\" id=\"t1a_73\" style=\"left:220px;bottom:250px;letter-spacing:-0.08px;word-spacing:2.53px;display:inline;\">for the smallest group of assets that generate cash inflows independently (i.e. a cash- </div><div class=\"t s7_73\" id=\"t1b_73\" style=\"left:220px;bottom:229px;letter-spacing:-0.06px;word-spacing:-0.19px;display:inline;\">generating unit). </div><div class=\"t s7_73\" id=\"t1c_73\" style=\"left:334px;bottom:229px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">As a result, some assets are tested individually for impairment and some </div><div class=\"t s7_73\" id=\"t1d_73\" style=\"left:220px;bottom:208px;letter-spacing:-0.09px;word-spacing:0.58px;display:inline;\">are tested at cash-generating unit level. </div><div class=\"t s7_73\" id=\"t1e_73\" style=\"left:482px;bottom:208px;letter-spacing:-0.08px;word-spacing:0.53px;display:inline;\">Goodwill in particular is allocated to those cash- </div><div class=\"t s7_73\" id=\"t1f_73\" style=\"left:220px;bottom:186px;letter-spacing:-0.06px;word-spacing:3.65px;display:inline;\">generating units that are expected to benefit from synergies of the related business </div><div class=\"t s7_73\" id=\"t1g_73\" style=\"left:220px;bottom:165px;letter-spacing:-0.07px;word-spacing:1.8px;display:inline;\">combination and represent the lowest level within the Group at which the goodwill is </div><div class=\"t s7_73\" id=\"t1h_73\" style=\"left:220px;bottom:144px;letter-spacing:-0.09px;word-spacing:-0.36px;display:inline;\">monitored for internal management purpose and not be larger than an operating segment. </div><div></div><div class=\"t s7_74\" id=\"t8_74\" style=\"left:220px;bottom:1075px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Impairment loss is charged pro rata to the other assets in the cash generating unit, except </div><div class=\"t s7_74\" id=\"t9_74\" style=\"left:220px;bottom:1053px;letter-spacing:-0.07px;word-spacing:0.72px;display:inline;\">that the carrying value of an asset will not be reduced below its individual fair value less </div><div class=\"t s7_74\" id=\"ta_74\" style=\"left:220px;bottom:1032px;letter-spacing:-0.07px;display:inline;\">cost of disposal, or value in use, if determinable. </div><div class=\"t s7_74\" id=\"tb_74\" style=\"left:220px;bottom:989px;letter-spacing:-0.07px;word-spacing:-0.18px;display:inline;\">Impairment loss is reversed if there has been a favourable change in the estimates used to </div><div class=\"t s7_74\" id=\"tc_74\" style=\"left:220px;bottom:967px;letter-spacing:-0.09px;word-spacing:0.73px;display:inline;\">determine the assets\u2019 recoverable amount and only to the extent that the assets\u2019 carrying </div><div class=\"t s7_74\" id=\"td_74\" style=\"left:220px;bottom:946px;letter-spacing:-0.07px;word-spacing:1.27px;display:inline;\">amount does not exceed the carrying amount that would have been determined, net of </div><span>depreciation or amortisation, if no impairment loss had been recognised.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00305": {
   "value": "<span>2</span><div class=\"t s6_74\" id=\"tg_74\" style=\"left:155px;bottom:883px;letter-spacing:-0.07px;display:inline;\">.17 </div><div class=\"t s6_74\" id=\"th_74\" style=\"left:220px;bottom:883px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Employee benefits </div><div class=\"t s7_74\" id=\"ti_74\" style=\"left:220px;bottom:850px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Retirement benefits </div><div class=\"t s7_74\" id=\"tj_74\" style=\"left:220px;bottom:816px;letter-spacing:-0.08px;display:inline;\">Retirement benefits to employees are provided through defined contribution plans. </div><div class=\"t s7_74\" id=\"tk_74\" style=\"left:220px;bottom:773px;letter-spacing:-0.07px;word-spacing:-0.52px;display:inline;\">The Group participates in various defined contribution retirement benefit plans which are </div><div class=\"t s7_74\" id=\"tl_74\" style=\"left:220px;bottom:752px;letter-spacing:-0.08px;word-spacing:-0.03px;display:inline;\">available to all relevant employees. These plans are generally funded through payments to </div><div class=\"t s7_74\" id=\"tm_74\" style=\"left:220px;bottom:730px;letter-spacing:-0.07px;word-spacing:8.95px;display:inline;\">schemes established by governments or trustee-administered funds. A defined </div><div class=\"t s7_74\" id=\"tn_74\" style=\"left:220px;bottom:709px;letter-spacing:-0.07px;word-spacing:2.93px;display:inline;\">contribution plan is a pension plan under which the Group pays contributions on a </div><div class=\"t s7_74\" id=\"to_74\" style=\"left:220px;bottom:688px;letter-spacing:-0.09px;word-spacing:-0.18px;display:inline;\">mandatory, contractual or voluntary basis into a separate fund. The Group has no legal or </div><div class=\"t s7_74\" id=\"tp_74\" style=\"left:220px;bottom:666px;letter-spacing:-0.07px;word-spacing:0.57px;display:inline;\">constructive obligations to pay further contributions if the fund does not hold sufficient </div><div class=\"t s7_74\" id=\"tq_74\" style=\"left:220px;bottom:645px;letter-spacing:-0.08px;word-spacing:1.1px;display:inline;\">assets to pay all employees the benefits relating to employee services in the current and </div><div class=\"t s7_74\" id=\"tr_74\" style=\"left:220px;bottom:623px;letter-spacing:-0.06px;word-spacing:0.93px;display:inline;\">prior years. The Group\u2019s contributions to the defined contribution plans are recognised </div><div class=\"t s7_74\" id=\"ts_74\" style=\"left:220px;bottom:602px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">as an expense in profit or loss as employees render services during the year. </div><div class=\"t s7_74\" id=\"tt_74\" style=\"left:220px;bottom:559px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Short-term employee benefits </div><div class=\"t s7_74\" id=\"tu_74\" style=\"left:220px;bottom:525px;letter-spacing:-0.08px;word-spacing:-0.93px;display:inline;\">Liability for wages and salaries, including non-monetary benefits, annual leave, long service </div><div class=\"t s7_74\" id=\"tv_74\" style=\"left:220px;bottom:504px;letter-spacing:-0.09px;word-spacing:-0.56px;display:inline;\">leave and accumulating sick leave expected to be settled within 12 months of the reporting </div><div class=\"t s7_74\" id=\"tw_74\" style=\"left:220px;bottom:482px;letter-spacing:-0.07px;word-spacing:-0.24px;display:inline;\">date are recognised in other payables in respect of employees\u2019 services up to the reporting </div><span>date and are measured at the amounts expected to be paid when the liabilities are settled.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00364": {
   "value": "<span>2</span><div class=\"t s6_74\" id=\"tz_74\" style=\"left:155px;bottom:420px;letter-spacing:-0.07px;display:inline;\">.18 </div><div class=\"t s6_74\" id=\"t10_74\" style=\"left:220px;bottom:420px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Related parties </div><div class=\"t s7_74\" id=\"t11_74\" style=\"left:220px;bottom:386px;letter-spacing:-0.07px;word-spacing:1.07px;display:inline;\">For the purposes of these consolidated financial statements, a party is considered to be </div><div class=\"t s7_74\" id=\"t12_74\" style=\"left:220px;bottom:365px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">related to the Company if: </div><div class=\"t s7_74\" id=\"t13_74\" style=\"left:147px;bottom:322px;letter-spacing:-0.03px;display:inline;\">(a) </div><div class=\"t s7_74\" id=\"t14_74\" style=\"left:220px;bottom:322px;letter-spacing:-0.07px;display:inline;\">the party is a person or a close member of that person\u2019s family and if that person: </div><div class=\"t s7_74\" id=\"t15_74\" style=\"left:248px;bottom:288px;letter-spacing:-0.04px;display:inline;\">(i) </div><div class=\"t s7_74\" id=\"t16_74\" style=\"left:282px;bottom:288px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">has control or joint control over the Group; </div><div class=\"t s7_74\" id=\"t17_74\" style=\"left:248px;bottom:267px;letter-spacing:-0.03px;display:inline;\">(ii) </div><div class=\"t s7_74\" id=\"t18_74\" style=\"left:282px;bottom:267px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">has significant influence over the Group; or </div><div class=\"t s3_74\" id=\"t19_74\" style=\"left:248px;bottom:246px;display:inline;\">(iii) </div><div class=\"t s7_74\" id=\"t1a_74\" style=\"left:282px;bottom:245px;letter-spacing:-0.08px;word-spacing:0.9px;display:inline;\">is a member of the key management personnel of the Group or of a parent of </div><div class=\"t s7_74\" id=\"t1b_74\" style=\"left:282px;bottom:224px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">the Group. </div><div></div><div class=\"t s7_75\" id=\"t9_75\" style=\"left:220px;bottom:1084px;letter-spacing:-0.02px;display:inline;\">(b) </div><div class=\"t s7_75\" id=\"ta_75\" style=\"left:248px;bottom:1084px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">the party is an entity and if any of the following conditions applies: </div><div class=\"t s7_75\" id=\"tb_75\" style=\"left:248px;bottom:1063px;letter-spacing:-0.04px;display:inline;\">(i) </div><div class=\"t s7_75\" id=\"tc_75\" style=\"left:282px;bottom:1063px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">the entity and the Group are members of the same group. </div><div class=\"t s7_75\" id=\"td_75\" style=\"left:248px;bottom:1042px;letter-spacing:-0.03px;display:inline;\">(ii) </div><div class=\"t s7_75\" id=\"te_75\" style=\"left:282px;bottom:1042px;letter-spacing:-0.06px;word-spacing:0.53px;display:inline;\">one entity is an associate or joint venture of the other entity (or an associate or </div><div class=\"t s7_75\" id=\"tf_75\" style=\"left:282px;bottom:1020px;letter-spacing:-0.07px;display:inline;\">joint venture of a member of a group of which the other entity is a member). </div><div class=\"t s7_75\" id=\"tg_75\" style=\"left:248px;bottom:999px;letter-spacing:-0.03px;display:inline;\">(iii) </div><div class=\"t s7_75\" id=\"th_75\" style=\"left:282px;bottom:999px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">the entity and the Group are joint ventures of the same third party. </div><div class=\"t s7_75\" id=\"ti_75\" style=\"left:248px;bottom:977px;letter-spacing:-0.04px;display:inline;\">(iv) </div><div class=\"t s7_75\" id=\"tj_75\" style=\"left:282px;bottom:977px;letter-spacing:-0.09px;word-spacing:0.73px;display:inline;\">one entity is a joint venture of a third entity and the other entity is an associate </div><div class=\"t s7_75\" id=\"tk_75\" style=\"left:282px;bottom:956px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">of the third entity. </div><div class=\"t s7_75\" id=\"tl_75\" style=\"left:248px;bottom:934px;letter-spacing:-0.05px;display:inline;\">(v) </div><div class=\"t s7_75\" id=\"tm_75\" style=\"left:282px;bottom:934px;letter-spacing:-0.08px;word-spacing:2.21px;display:inline;\">the entity is a post-employment benefit plan for the benefit of employees of </div><div class=\"t s7_75\" id=\"tn_75\" style=\"left:282px;bottom:913px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">either the Group or an entity related to the Group. </div><div class=\"t s7_75\" id=\"to_75\" style=\"left:248px;bottom:892px;letter-spacing:-0.04px;display:inline;\">(vi) </div><div class=\"t s7_75\" id=\"tp_75\" style=\"left:282px;bottom:892px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">the entity is controlled or jointly controlled by a person identified in (a). </div><div class=\"t s7_75\" id=\"tq_75\" style=\"left:248px;bottom:870px;letter-spacing:-0.04px;display:inline;\">(vii) </div><div class=\"t s7_75\" id=\"tr_75\" style=\"left:282px;bottom:870px;letter-spacing:-0.07px;word-spacing:-0.89px;display:inline;\">a person identified in (a)(i) has significant influence over the entity or is a member </div><div class=\"t s7_75\" id=\"ts_75\" style=\"left:282px;bottom:849px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">of the key management personnel of the entity (or of a parent of the entity). </div><div class=\"t s7_75\" id=\"tt_75\" style=\"left:248px;bottom:828px;letter-spacing:-0.04px;display:inline;\">(viii) </div><div class=\"t s7_75\" id=\"tu_75\" style=\"left:282px;bottom:828px;letter-spacing:-0.09px;word-spacing:4.05px;display:inline;\">the entity, or any member of a group of which it is a part, provides key </div><div class=\"t s7_75\" id=\"tv_75\" style=\"left:282px;bottom:806px;letter-spacing:-0.07px;word-spacing:-0.06px;display:inline;\">management personnel services to the Group or to the parent of the Group. </div><div class=\"t s7_75\" id=\"tw_75\" style=\"left:227px;bottom:763px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">Close family members of an individual are those family members who may expected to </div><span>influence, or be influenced by, that individual in their dealings with the entity.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00365": {
   "value": "<span>2.19 </span><div class=\"t s6_75\" id=\"tz_75\" style=\"left:220px;bottom:702px;letter-spacing:-0.07px;word-spacing:-0.11px;display:inline;\">Accounting for income taxes </div><div class=\"t s7_75\" id=\"t10_75\" style=\"left:220px;bottom:669px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">Taxation comprises current tax and deferred tax. </div><div class=\"t s7_75\" id=\"t11_75\" style=\"left:220px;bottom:625px;letter-spacing:-0.08px;word-spacing:0.16px;display:inline;\">Current tax is based on taxable profit or loss for the period. Taxable profit or loss differs </div><div class=\"t s7_75\" id=\"t12_75\" style=\"left:220px;bottom:604px;letter-spacing:-0.08px;word-spacing:2.56px;display:inline;\">from profit or loss as reported in the income statement because it excludes items of </div><div class=\"t s7_75\" id=\"t13_75\" style=\"left:220px;bottom:583px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">income and expense that are taxable or deductible in other years and it further excludes </div><div class=\"t s7_75\" id=\"t14_75\" style=\"left:220px;bottom:561px;letter-spacing:-0.06px;word-spacing:-0.54px;display:inline;\">items that are never taxable or deductible. The asset or liability for current tax is calculated </div><div class=\"t s7_75\" id=\"t15_75\" style=\"left:220px;bottom:540px;letter-spacing:-0.08px;display:inline;\">using tax rates that have been enacted or substantively enacted by the balance sheet date. </div><div class=\"t s7_75\" id=\"t16_75\" style=\"left:220px;bottom:497px;letter-spacing:-0.08px;word-spacing:2.01px;display:inline;\"><span>Deferred tax is recognised on differences between the carrying amounts of assets and </span></div><div class=\"t s7_75\" id=\"t17_75\" style=\"left:220px;bottom:475px;letter-spacing:-0.08px;word-spacing:4.38px;display:inline;\">liabilities in the financial information and the corresponding tax bases used in the </div><div class=\"t s7_75\" id=\"t18_75\" style=\"left:220px;bottom:454px;letter-spacing:-0.07px;word-spacing:-0.93px;display:inline;\">computation of taxable profit and is accounted for using the balance sheet liability method. </div><div class=\"t s7_75\" id=\"t19_75\" style=\"left:220px;bottom:433px;letter-spacing:-0.07px;word-spacing:0.84px;display:inline;\">Deferred tax liabilities are generally recognised for all taxable temporary differences and </div><div class=\"t s7_75\" id=\"t1a_75\" style=\"left:220px;bottom:411px;letter-spacing:-0.08px;word-spacing:0.34px;display:inline;\">deferred tax assets are recognised to the extent that it is probable that taxable profits will </div><div class=\"t s7_75\" id=\"t1b_75\" style=\"left:220px;bottom:390px;letter-spacing:-0.08px;word-spacing:1.48px;display:inline;\">be available against which deductible temporary differences can be utilised. Such assets </div><div class=\"t s7_75\" id=\"t1c_75\" style=\"left:220px;bottom:369px;letter-spacing:-0.08px;word-spacing:-0.15px;display:inline;\">and liabilities are not recognised if the temporary difference arises from initial recognition </div><div class=\"t s7_75\" id=\"t1d_75\" style=\"left:220px;bottom:347px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">of goodwill or from the initial recognition (other than in a business combination) of other </div><div class=\"t s7_75\" id=\"t1e_75\" style=\"left:220px;bottom:326px;letter-spacing:-0.08px;word-spacing:4.38px;display:inline;\">assets and liabilities in a transaction that affects neither the taxable profit nor the </div><div class=\"t s7_75\" id=\"t1f_75\" style=\"left:220px;bottom:304px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">accounting profit. </div><div class=\"t s7_75\" id=\"t1g_75\" style=\"left:220px;bottom:261px;letter-spacing:-0.08px;word-spacing:4.95px;display:inline;\">Deferred tax liabilities are recognised for taxable temporary differences arising on </div><div class=\"t s7_75\" id=\"t1h_75\" style=\"left:220px;bottom:240px;letter-spacing:-0.08px;word-spacing:0.33px;display:inline;\">investments in subsidiaries, except where the Group is able to control the reversal of the </div><div class=\"t s7_75\" id=\"t1i_75\" style=\"left:220px;bottom:218px;letter-spacing:-0.06px;word-spacing:-0.19px;display:inline;\">temporary differences and it is probable that the temporary differences will not reverse in </div><div class=\"t s7_75\" id=\"t1j_75\" style=\"left:220px;bottom:197px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">the foreseeable future. </div><div></div><div class=\"t s6_76\" id=\"t8_76\" style=\"left:220px;bottom:1077px;letter-spacing:-0.08px;word-spacing:0.74px;display:inline;\">Deferred tax is calculated, without discounting, at tax rates that are expected to apply in </div><div class=\"t s6_76\" id=\"t9_76\" style=\"left:220px;bottom:1056px;letter-spacing:-0.07px;word-spacing:3.66px;display:inline;\">the period the liability is settled or the asset realised, provided they are enacted or </div><div class=\"t s6_76\" id=\"ta_76\" style=\"left:220px;bottom:1035px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">substantively enacted at the reporting date. </div><div class=\"t s6_76\" id=\"tb_76\" style=\"left:220px;bottom:992px;letter-spacing:-0.08px;word-spacing:1.81px;display:inline;\">The carrying amount of deferred tax assets is reviewed at each balance sheet date and </div><div class=\"t s6_76\" id=\"tc_76\" style=\"left:220px;bottom:971px;letter-spacing:-0.08px;word-spacing:1.28px;display:inline;\">reduced to the extent that it is no longer probable that sufficient taxable profits will be </div><div class=\"t s6_76\" id=\"td_76\" style=\"left:220px;bottom:949px;letter-spacing:-0.06px;word-spacing:0.16px;display:inline;\">available to allow all or part of the asset to be recovered. Deferred tax is calculated at the </div><div class=\"t s6_76\" id=\"te_76\" style=\"left:220px;bottom:928px;letter-spacing:-0.07px;word-spacing:0.49px;display:inline;\">tax rates that are expected to apply in the period when the liability is settled, or the asset </div><div class=\"t s6_76\" id=\"tf_76\" style=\"left:220px;bottom:906px;letter-spacing:-0.08px;word-spacing:1.66px;display:inline;\">realised. Deferred tax is charged or credited to profit or loss, except when it relates to </div><div class=\"t s6_76\" id=\"tg_76\" style=\"left:220px;bottom:885px;letter-spacing:-0.09px;word-spacing:1.48px;display:inline;\">items charged or credited directly to equity, in which case the deferred tax is also dealt </div><div class=\"t s6_76\" id=\"th_76\" style=\"left:220px;bottom:864px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">with in equity. </div><div class=\"t s6_76\" id=\"ti_76\" style=\"left:220px;bottom:822px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">Deferred tax assets and liabilities are offset when there is a legally enforceable right set off </div><div class=\"t s6_76\" id=\"tj_76\" style=\"left:220px;bottom:803px;letter-spacing:-0.06px;word-spacing:-0.34px;display:inline;\">current tax assets against current tax liabilities and when they relate to income taxes levied </div><div class=\"t s6_76\" id=\"tk_76\" style=\"left:220px;bottom:783px;letter-spacing:-0.07px;word-spacing:-0.54px;display:inline;\">by the same taxation authority and the Company intends to settle its current tax assets and </div><span>liabilities on a net basis.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00366": {
   "value": "<span>Deferred tax is recognised on differences between the carrying amounts of assets and </span><div class=\"t s7_75\" id=\"t17_75\" style=\"left:220px;bottom:475px;letter-spacing:-0.08px;word-spacing:4.38px;display:inline;\">liabilities in the financial information and the corresponding tax bases used in the </div><div class=\"t s7_75\" id=\"t18_75\" style=\"left:220px;bottom:454px;letter-spacing:-0.07px;word-spacing:-0.93px;display:inline;\">computation of taxable profit and is accounted for using the balance sheet liability method. </div><div class=\"t s7_75\" id=\"t19_75\" style=\"left:220px;bottom:433px;letter-spacing:-0.07px;word-spacing:0.84px;display:inline;\">Deferred tax liabilities are generally recognised for all taxable temporary differences and </div><div class=\"t s7_75\" id=\"t1a_75\" style=\"left:220px;bottom:411px;letter-spacing:-0.08px;word-spacing:0.34px;display:inline;\">deferred tax assets are recognised to the extent that it is probable that taxable profits will </div><div class=\"t s7_75\" id=\"t1b_75\" style=\"left:220px;bottom:390px;letter-spacing:-0.08px;word-spacing:1.48px;display:inline;\">be available against which deductible temporary differences can be utilised. Such assets </div><div class=\"t s7_75\" id=\"t1c_75\" style=\"left:220px;bottom:369px;letter-spacing:-0.08px;word-spacing:-0.15px;display:inline;\">and liabilities are not recognised if the temporary difference arises from initial recognition </div><div class=\"t s7_75\" id=\"t1d_75\" style=\"left:220px;bottom:347px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">of goodwill or from the initial recognition (other than in a business combination) of other </div><div class=\"t s7_75\" id=\"t1e_75\" style=\"left:220px;bottom:326px;letter-spacing:-0.08px;word-spacing:4.38px;display:inline;\">assets and liabilities in a transaction that affects neither the taxable profit nor the </div><div class=\"t s7_75\" id=\"t1f_75\" style=\"left:220px;bottom:304px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">accounting profit. </div><div class=\"t s7_75\" id=\"t1g_75\" style=\"left:220px;bottom:261px;letter-spacing:-0.08px;word-spacing:4.95px;display:inline;\">Deferred tax liabilities are recognised for taxable temporary differences arising on </div><div class=\"t s7_75\" id=\"t1h_75\" style=\"left:220px;bottom:240px;letter-spacing:-0.08px;word-spacing:0.33px;display:inline;\">investments in subsidiaries, except where the Group is able to control the reversal of the </div><div class=\"t s7_75\" id=\"t1i_75\" style=\"left:220px;bottom:218px;letter-spacing:-0.06px;word-spacing:-0.19px;display:inline;\">temporary differences and it is probable that the temporary differences will not reverse in </div><div class=\"t s7_75\" id=\"t1j_75\" style=\"left:220px;bottom:197px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">the foreseeable future. </div><div></div><div class=\"t s6_76\" id=\"t8_76\" style=\"left:220px;bottom:1077px;letter-spacing:-0.08px;word-spacing:0.74px;display:inline;\">Deferred tax is calculated, without discounting, at tax rates that are expected to apply in </div><div class=\"t s6_76\" id=\"t9_76\" style=\"left:220px;bottom:1056px;letter-spacing:-0.07px;word-spacing:3.66px;display:inline;\">the period the liability is settled or the asset realised, provided they are enacted or </div><div class=\"t s6_76\" id=\"ta_76\" style=\"left:220px;bottom:1035px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">substantively enacted at the reporting date. </div><div class=\"t s6_76\" id=\"tb_76\" style=\"left:220px;bottom:992px;letter-spacing:-0.08px;word-spacing:1.81px;display:inline;\">The carrying amount of deferred tax assets is reviewed at each balance sheet date and </div><div class=\"t s6_76\" id=\"tc_76\" style=\"left:220px;bottom:971px;letter-spacing:-0.08px;word-spacing:1.28px;display:inline;\">reduced to the extent that it is no longer probable that sufficient taxable profits will be </div><div class=\"t s6_76\" id=\"td_76\" style=\"left:220px;bottom:949px;letter-spacing:-0.06px;word-spacing:0.16px;display:inline;\">available to allow all or part of the asset to be recovered. Deferred tax is calculated at the </div><div class=\"t s6_76\" id=\"te_76\" style=\"left:220px;bottom:928px;letter-spacing:-0.07px;word-spacing:0.49px;display:inline;\">tax rates that are expected to apply in the period when the liability is settled, or the asset </div><div class=\"t s6_76\" id=\"tf_76\" style=\"left:220px;bottom:906px;letter-spacing:-0.08px;word-spacing:1.66px;display:inline;\">realised. Deferred tax is charged or credited to profit or loss, except when it relates to </div><div class=\"t s6_76\" id=\"tg_76\" style=\"left:220px;bottom:885px;letter-spacing:-0.09px;word-spacing:1.48px;display:inline;\">items charged or credited directly to equity, in which case the deferred tax is also dealt </div><div class=\"t s6_76\" id=\"th_76\" style=\"left:220px;bottom:864px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">with in equity. </div><div class=\"t s6_76\" id=\"ti_76\" style=\"left:220px;bottom:822px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">Deferred tax assets and liabilities are offset when there is a legally enforceable right set off </div><div class=\"t s6_76\" id=\"tj_76\" style=\"left:220px;bottom:803px;letter-spacing:-0.06px;word-spacing:-0.34px;display:inline;\">current tax assets against current tax liabilities and when they relate to income taxes levied </div><div class=\"t s6_76\" id=\"tk_76\" style=\"left:220px;bottom:783px;letter-spacing:-0.07px;word-spacing:-0.54px;display:inline;\">by the same taxation authority and the Company intends to settle its current tax assets and </div><span>liabilities on a net basis.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00367": {
   "value": "<span>2.20 </span><div class=\"t s5_76\" id=\"tn_76\" style=\"left:220px;bottom:724px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Earnings per ordinary share </div><div class=\"t s6_76\" id=\"to_76\" style=\"left:220px;bottom:689px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">The Company presents basic and diluted earnings per share data for its ordinary shares. </div><div class=\"t s6_76\" id=\"tp_76\" style=\"left:218px;bottom:652px;letter-spacing:-0.08px;word-spacing:-0.02px;display:inline;\">Basic earnings per ordinary share is calculated by dividing the profit or loss attributable to </div><div class=\"t s6_76\" id=\"tq_76\" style=\"left:218px;bottom:633px;letter-spacing:-0.07px;word-spacing:0.76px;display:inline;\">Shareholders by the weighted average number of ordinary shares outstanding during the </div><div class=\"t s6_76\" id=\"tr_76\" style=\"left:218px;bottom:614px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">reporting period. </div><div class=\"t s6_76\" id=\"ts_76\" style=\"left:218px;bottom:576px;letter-spacing:-0.08px;word-spacing:0.2px;display:inline;\">Diluted earnings per ordinary share is calculated by adjusting the earnings and number of </div><span>ordinary shares for the effects of dilutive potential ordinary shares.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00368": {
   "value": "<span>2.21 </span><div class=\"t s5_76\" id=\"tv_76\" style=\"left:220px;bottom:506px;letter-spacing:-0.07px;word-spacing:-0.17px;display:inline;\">Segment reporting </div><div class=\"t s6_76\" id=\"tw_76\" style=\"left:220px;bottom:472px;letter-spacing:-0.07px;word-spacing:3.47px;display:inline;\">Operating segments are reported in a manner consistent with the internal reporting </div><div class=\"t s6_76\" id=\"tx_76\" style=\"left:220px;bottom:453px;letter-spacing:-0.07px;word-spacing:2.16px;display:inline;\">provided to the chief operating decision-makers. The chief operating decision-makers, </div><div class=\"t s6_76\" id=\"ty_76\" style=\"left:220px;bottom:434px;letter-spacing:-0.08px;word-spacing:0.72px;display:inline;\">who are responsible for allocating resources and assessing performance of the operating </div><div class=\"t s6_76\" id=\"tz_76\" style=\"left:220px;bottom:415px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">segments, has been identified as the executive board of Directors. </div><div class=\"t s6_76\" id=\"t10_76\" style=\"left:220px;bottom:377px;letter-spacing:-0.08px;word-spacing:0.18px;display:inline;\">All operations and information are reviewed together.  During the year, in the opinion of </div><div class=\"t s6_76\" id=\"t11_76\" style=\"left:220px;bottom:359px;letter-spacing:-0.08px;word-spacing:-0.39px;display:inline;\">the Directors, there is only one reportable operating segment of IT software development </div><span>in Hong Kong due to its significant portion of operation among all business activities.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00159": {
   "value": "<span>3. </span><div class=\"t s4_77\" id=\"t5_77\" style=\"left:165px;bottom:1173px;letter-spacing:0.36px;word-spacing:-0.08px;display:inline;\">KEY SOURCES OF ESTIMATION UNCERTAINTY </div><div class=\"t s5_77\" id=\"t6_77\" style=\"left:165px;bottom:1132px;letter-spacing:-0.07px;word-spacing:-0.72px;display:inline;\">In the process of applying the Group\u2019s accounting policies which are described in note 2, Directors </div><div class=\"t s5_77\" id=\"t7_77\" style=\"left:165px;bottom:1111px;letter-spacing:-0.09px;word-spacing:0.36px;display:inline;\">have made the following judgement that might have significant effect on the amounts recognised </div><div class=\"t s5_77\" id=\"t8_77\" style=\"left:165px;bottom:1090px;letter-spacing:-0.08px;word-spacing:-0.58px;display:inline;\">in the consolidated financial statements. The key assumptions concerning the future, and other key </div><div class=\"t s5_77\" id=\"t9_77\" style=\"left:165px;bottom:1068px;letter-spacing:-0.09px;word-spacing:1.84px;display:inline;\">sources of estimation uncertainty at the statement of financial position date, that might have a </div><div class=\"t s5_77\" id=\"ta_77\" style=\"left:165px;bottom:1047px;letter-spacing:-0.08px;word-spacing:1.46px;display:inline;\">significant risk of causing a material adjustment to the carrying amounts of assets and liabilities </div><div class=\"t s5_77\" id=\"tb_77\" style=\"left:165px;bottom:1025px;letter-spacing:-0.07px;display:inline;\">within the next financial year, are also discussed below. </div><div class=\"t s5_77\" id=\"tc_77\" style=\"left:164px;bottom:982px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">Discount rate of lease liabilities and right-of-use assets determination </div><div class=\"t s5_77\" id=\"td_77\" style=\"left:165px;bottom:949px;letter-spacing:-0.09px;word-spacing:2.18px;display:inline;\">In determining the discount rate, the Group is required to exercise considerable judgement in </div><div class=\"t s5_77\" id=\"te_77\" style=\"left:165px;bottom:927px;letter-spacing:-0.08px;word-spacing:0.88px;display:inline;\">relation to determining the discount rate taking into account the nature of the underlying assets, </div><div class=\"t s5_77\" id=\"tf_77\" style=\"left:165px;bottom:906px;letter-spacing:-0.08px;word-spacing:1.1px;display:inline;\">the terms and conditions of the leases, at the commencement date and the effective date of the </div><div class=\"t s5_77\" id=\"tg_77\" style=\"left:165px;bottom:885px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">modification. The Group\u2019s rate is referenced to the related party bank borrowing in Hong Kong. </div><div class=\"t s5_77\" id=\"th_77\" style=\"left:165px;bottom:841px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Fair value measurements and valuation processes </div><div class=\"t s5_77\" id=\"ti_77\" style=\"left:165px;bottom:798px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Some of the Group\u2019s financial assets are measured at fair value for financial reporting purposes. </div><div class=\"t s5_77\" id=\"tj_77\" style=\"left:165px;bottom:755px;letter-spacing:-0.06px;word-spacing:0.01px;display:inline;\">In estimating the fair value of an asset or a liability, the Group uses market-observable data to the </div><div class=\"t s5_77\" id=\"tk_77\" style=\"left:165px;bottom:734px;letter-spacing:-0.09px;word-spacing:1.3px;display:inline;\">extent it is available. Where Level 1 and Level 2 inputs are not available, the Group engages an </div><div class=\"t s5_77\" id=\"tl_77\" style=\"left:165px;bottom:713px;letter-spacing:-0.07px;word-spacing:1.99px;display:inline;\">independent firm of professional valuers to perform the valuation. In relying on the valuation </div><div class=\"t s5_77\" id=\"tm_77\" style=\"left:165px;bottom:691px;letter-spacing:-0.07px;word-spacing:0.34px;display:inline;\">report, the Directors have exercised their judgement and are satisfied to establish the appropriate </div><div class=\"t s5_77\" id=\"tn_77\" style=\"left:165px;bottom:670px;letter-spacing:-0.07px;word-spacing:0.92px;display:inline;\">valuation techniques and inputs to the model. The fluctuation in the fair value of the assets and </div><div class=\"t s5_77\" id=\"to_77\" style=\"left:165px;bottom:648px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">liabilities is reported and analysed periodically. </div><div class=\"t s5_77\" id=\"tp_77\" style=\"left:165px;bottom:605px;letter-spacing:-0.07px;display:inline;\">The Group uses valuation techniques that include inputs that are not based on observable market </div><div class=\"t s5_77\" id=\"tq_77\" style=\"left:165px;bottom:584px;letter-spacing:-0.06px;word-spacing:0.18px;display:inline;\">data to estimate the fair value of certain types of financial instruments. Judgement and estimation </div><div class=\"t s5_77\" id=\"tr_77\" style=\"left:165px;bottom:562px;letter-spacing:-0.07px;word-spacing:-0.9px;display:inline;\">are required in establishing the relevant valuation techniques and the relevant inputs thereof. Whilst </div><div class=\"t s5_77\" id=\"ts_77\" style=\"left:165px;bottom:541px;letter-spacing:-0.09px;word-spacing:3.32px;display:inline;\">the Group considers these valuations are the best estimates, the ongoing changes in market </div><div class=\"t s5_77\" id=\"tt_77\" style=\"left:165px;bottom:520px;letter-spacing:-0.07px;word-spacing:1.66px;display:inline;\">conditions that may result in greater market volatility and may cause further disruptions to the </div><div class=\"t s5_77\" id=\"tu_77\" style=\"left:165px;bottom:498px;letter-spacing:-0.08px;word-spacing:1.24px;display:inline;\">investees\u2019/issuers\u2019 businesses, which have led to higher degree of uncertainties in respect of the </div><div class=\"t s5_77\" id=\"tv_77\" style=\"left:165px;bottom:477px;letter-spacing:-0.09px;word-spacing:2.04px;display:inline;\">valuations in the current year. Changes in assumptions relating to these factors could result in </div><div class=\"t s5_77\" id=\"tw_77\" style=\"left:165px;bottom:456px;letter-spacing:-0.07px;word-spacing:4.42px;display:inline;\">material adjustments to the fair value of these consolidated financial instruments. Detailed </div><div class=\"t s5_77\" id=\"tx_77\" style=\"left:165px;bottom:434px;letter-spacing:-0.08px;word-spacing:-0.35px;display:inline;\">information about the valuation techniques, inputs and key assumptions used in the determination </div><div class=\"t s5_77\" id=\"ty_77\" style=\"left:165px;bottom:413px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">of the fair value of various assets and liabilities are set out in note 15, 22, 24 and 26.6. </div><div class=\"t s5_77\" id=\"tz_77\" style=\"left:165px;bottom:370px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Impairment of intangible assets </div><div class=\"t s5_77\" id=\"t10_77\" style=\"left:165px;bottom:327px;letter-spacing:-0.07px;word-spacing:-0.19px;display:inline;\">The Group reviews the carrying amounts of its intangible assets to determine whether there is any </div><div class=\"t s5_77\" id=\"t11_77\" style=\"left:165px;bottom:305px;letter-spacing:-0.08px;word-spacing:1.83px;display:inline;\">indication that these assets have suffered an impairment loss. If any such indication exists, the </div><div class=\"t s5_77\" id=\"t12_77\" style=\"left:165px;bottom:284px;letter-spacing:-0.08px;word-spacing:2.38px;display:inline;\">recoverable amount of the relevant asset is estimated in order to determine the extent of the </div><div class=\"t s5_77\" id=\"t13_77\" style=\"left:165px;bottom:262px;letter-spacing:-0.07px;word-spacing:1.66px;display:inline;\">impairment loss (if any).The recoverable amount of intangible assets are estimated individually. </div><div class=\"t s5_77\" id=\"t14_77\" style=\"left:165px;bottom:241px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">When it is not possible to estimate the recoverable amount individually, the Group estimates the </div><div class=\"t s5_77\" id=\"t15_77\" style=\"left:165px;bottom:220px;letter-spacing:-0.07px;word-spacing:0.51px;display:inline;\">recoverable amount of the CGU to which the asset belongs. In testing a cash-generating unit for </div><div class=\"t s5_77\" id=\"t16_77\" style=\"left:165px;bottom:198px;letter-spacing:-0.06px;word-spacing:0.34px;display:inline;\">impairment, corporate assets are allocated to the relevant cash-generating unit when a reasonable </div><div class=\"t s5_77\" id=\"t17_77\" style=\"left:165px;bottom:177px;letter-spacing:-0.08px;word-spacing:-0.35px;display:inline;\">and consistent basis of allocation can be established, or otherwise they are allocated to the smallest </div><div class=\"t s5_77\" id=\"t18_77\" style=\"left:165px;bottom:155px;letter-spacing:-0.07px;word-spacing:2.75px;display:inline;\">group of cash generating units for which a reasonable and consistent allocation basis can be </div><div class=\"t s5_77\" id=\"t19_77\" style=\"left:165px;bottom:134px;letter-spacing:-0.05px;display:inline;\">established. </div><div></div><div class=\"t s5_78\" id=\"t6_78\" style=\"left:165px;bottom:1129px;letter-spacing:-0.08px;word-spacing:1.26px;display:inline;\">The recoverable amount is determined for the cash-generating unit or group of cash-generating </div><div class=\"t s5_78\" id=\"t7_78\" style=\"left:165px;bottom:1107px;letter-spacing:-0.09px;word-spacing:2.39px;display:inline;\">units to which the corporate asset belongs, and is compared with the carrying amount of the </div><div class=\"t s5_78\" id=\"t8_78\" style=\"left:165px;bottom:1086px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">relevant cash-generating unit or group of cash-generating units. Recoverable amount is the higher </div><div class=\"t s5_78\" id=\"t9_78\" style=\"left:165px;bottom:1064px;letter-spacing:-0.08px;word-spacing:0.36px;display:inline;\">of fair value less costs of disposal and value in use. In assessing value in use, the estimated future </div><div class=\"t s5_78\" id=\"ta_78\" style=\"left:165px;bottom:1043px;letter-spacing:-0.06px;word-spacing:0.35px;display:inline;\">cash flows are discounted to their present value using a pre-tax discount rate that reflects current </div><div class=\"t s5_78\" id=\"tb_78\" style=\"left:165px;bottom:1022px;letter-spacing:-0.08px;word-spacing:0.37px;display:inline;\">market assessments of the time value of money and the risks specific to the asset (or a CGU) for </div><div class=\"t s5_78\" id=\"tc_78\" style=\"left:165px;bottom:1000px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">which the estimates of future cash flows have not been adjusted. </div><div class=\"t s5_78\" id=\"td_78\" style=\"left:165px;bottom:936px;letter-spacing:-0.1px;word-spacing:0.2px;display:inline;\">If the recoverable amount of an asset (or a CGU) is estimated to be less than its carrying amount, </div><div class=\"t s5_78\" id=\"te_78\" style=\"left:165px;bottom:914px;letter-spacing:-0.09px;word-spacing:0.56px;display:inline;\">the carrying amount of the asset (or a CGU) is reduced to its recoverable amount. For corporate </div><div class=\"t s5_78\" id=\"tf_78\" style=\"left:165px;bottom:893px;letter-spacing:-0.07px;word-spacing:1.63px;display:inline;\">assets or portion of corporate assets which cannot be allocated on a reasonable and consistent </div><div class=\"t s5_78\" id=\"tg_78\" style=\"left:165px;bottom:872px;letter-spacing:-0.07px;word-spacing:1.65px;display:inline;\">basis to a CGU, the Group compares the carrying amount of a group of CGUs, including the </div><div class=\"t s5_78\" id=\"th_78\" style=\"left:165px;bottom:850px;letter-spacing:-0.06px;word-spacing:0.18px;display:inline;\">carrying amounts of the corporate assets or portion of corporate assets allocated to that group of </div><div class=\"t s5_78\" id=\"ti_78\" style=\"left:165px;bottom:829px;letter-spacing:-0.08px;word-spacing:-0.03px;display:inline;\">CGUs, with the recoverable amount of the group of CGUs. In allocating the impairment loss, the </div><div class=\"t s5_78\" id=\"tj_78\" style=\"left:165px;bottom:807px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">impairment loss is allocated first to reduce the carrying amount of any goodwill (if applicable) and </div><div class=\"t s5_78\" id=\"tk_78\" style=\"left:165px;bottom:786px;letter-spacing:-0.08px;word-spacing:0.17px;display:inline;\">then to the other assets on a pro-rata basis based on the carrying amount of each asset in the unit </div><div class=\"t s5_78\" id=\"tl_78\" style=\"left:165px;bottom:765px;letter-spacing:-0.07px;word-spacing:-0.4px;display:inline;\">or the group of CGUs. The carrying amount of an asset is not reduced below the highest of its fair </div><div class=\"t s5_78\" id=\"tm_78\" style=\"left:165px;bottom:743px;letter-spacing:-0.07px;word-spacing:-0.17px;display:inline;\">value less costs of disposal (if measurable), its value in use (if determinable) and zero. The amount </div><div class=\"t s5_78\" id=\"tn_78\" style=\"left:165px;bottom:722px;letter-spacing:-0.06px;word-spacing:0.36px;display:inline;\">of the impairment loss that would otherwise have been allocated to the asset is allocated pro rata </div><div class=\"t s5_78\" id=\"to_78\" style=\"left:165px;bottom:700px;letter-spacing:-0.08px;word-spacing:-0.75px;display:inline;\">to the other assets of the unit or the group of CGUs. An impairment loss is recognised immediately </div><div class=\"t s5_78\" id=\"tp_78\" style=\"left:165px;bottom:679px;letter-spacing:-0.06px;word-spacing:0.01px;display:inline;\">in profit or loss. </div><div class=\"t s5_78\" id=\"tq_78\" style=\"left:165px;bottom:636px;letter-spacing:-0.07px;word-spacing:0.34px;display:inline;\">Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to </div><div class=\"t s5_78\" id=\"tr_78\" style=\"left:165px;bottom:615px;letter-spacing:-0.08px;word-spacing:-0.16px;display:inline;\">the revised estimate of its recoverable amount, but so that the increased carrying amount does not </div><div class=\"t s5_78\" id=\"ts_78\" style=\"left:165px;bottom:593px;letter-spacing:-0.08px;word-spacing:3.12px;display:inline;\">exceed the carrying amount that would have been determined had no impairment loss been </div><div class=\"t s5_78\" id=\"tt_78\" style=\"left:165px;bottom:572px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately </div><div class=\"t s5_78\" id=\"tu_78\" style=\"left:165px;bottom:551px;letter-spacing:-0.06px;word-spacing:0.01px;display:inline;\">in profit or loss. </div><div class=\"t s5_78\" id=\"tv_78\" style=\"left:165px;bottom:508px;letter-spacing:-0.08px;word-spacing:0.04px;display:inline;\">Impairment of investment in subsidiaries and receivables from group companies </div><div class=\"t s5_78\" id=\"tw_78\" style=\"left:165px;bottom:470px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">Assets are reviewed for impairment whenever events or changes in circumstances indicate that the </div><div class=\"t s5_78\" id=\"tx_78\" style=\"left:165px;bottom:451px;letter-spacing:-0.08px;word-spacing:4.75px;display:inline;\">carrying amount may not be recoverable. Potential indications of impairment may include </div><div class=\"t s5_78\" id=\"ty_78\" style=\"left:165px;bottom:432px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">significant adverse changes in the technological, market, economic or legal environment in which </div><div class=\"t s5_78\" id=\"tz_78\" style=\"left:165px;bottom:413px;letter-spacing:-0.08px;word-spacing:-0.36px;display:inline;\">the assets operate or whether there has been a significant or prolonged decline in value below their </div><div class=\"t s5_78\" id=\"t10_78\" style=\"left:165px;bottom:394px;letter-spacing:-0.07px;word-spacing:-0.17px;display:inline;\">cost. \u201cSignificant\u201d is evaluated against the original cost of the investment and \u201cprolonged\u201d against </div><div class=\"t s5_78\" id=\"t11_78\" style=\"left:165px;bottom:376px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">the period in which the fair value has been below its original cost. </div><div class=\"t s5_78\" id=\"t12_78\" style=\"left:165px;bottom:338px;letter-spacing:-0.1px;word-spacing:0.03px;display:inline;\">An impairment loss is recognised for the amount by which the asset\u2019s carrying amount exceeds its </div><div class=\"t s5_78\" id=\"t13_78\" style=\"left:165px;bottom:319px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell </div><div class=\"t s5_78\" id=\"t14_78\" style=\"left:165px;bottom:300px;letter-spacing:-0.07px;word-spacing:-0.17px;display:inline;\">and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels </div><div class=\"t s5_78\" id=\"t15_78\" style=\"left:165px;bottom:281px;letter-spacing:-0.07px;word-spacing:0.9px;display:inline;\">for which there are separately identifiable cash flows (cash-generating units). Impaired assets are </div><div class=\"t s5_78\" id=\"t16_78\" style=\"left:165px;bottom:262px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">reviewed for possible reversal of the impairment at each reporting date. </div><div class=\"t s5_78\" id=\"t17_78\" style=\"left:165px;bottom:223px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">In the Company\u2019s balance sheet, impairment testing of investments in subsidiaries and receivables </div><div class=\"t s5_78\" id=\"t18_78\" style=\"left:165px;bottom:204px;letter-spacing:-0.09px;word-spacing:3.66px;display:inline;\">from group companies, are also required upon if the carrying amount of that entity in the </div><div class=\"t s5_78\" id=\"t19_78\" style=\"left:165px;bottom:184px;letter-spacing:-0.07px;word-spacing:-0.54px;display:inline;\">Company\u2019s balance sheet exceeds the carrying amount of that entity\u2019s net assets including goodwill </div><span>in its consolidated balance sheet.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00160": {
   "value": "<span>4. </span><div class=\"t s4_79\" id=\"t5_79\" style=\"left:165px;bottom:1155px;letter-spacing:0.33px;display:inline;\">REVENUE </div><div class=\"t s5_79\" id=\"t6_79\" style=\"left:165px;bottom:1115px;letter-spacing:-0.09px;word-spacing:-0.57px;display:inline;\">The Group is engaged in provision of IT software development and payment solutions, remittance </div><div class=\"t s5_79\" id=\"t7_79\" style=\"left:165px;bottom:1093px;letter-spacing:-0.07px;word-spacing:2.85px;display:inline;\">and payment services, provision of media production, provision of business account services </div><div class=\"t s5_79\" id=\"t8_79\" style=\"left:165px;bottom:1072px;letter-spacing:-0.07px;word-spacing:0.56px;display:inline;\">support services  and money lending services. Revenue was principally derived from IT software </div><div class=\"t s5_79\" id=\"t9_79\" style=\"left:165px;bottom:1050px;letter-spacing:-0.08px;word-spacing:0.05px;display:inline;\">development and payment solutions for both years</div><div class=\"t s3_79\" id=\"ta_79\" style=\"left:497px;bottom:1051px;display:inline;\">: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"tb_79\" style=\"left:654px;bottom:1011px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"tc_79\" style=\"left:784px;bottom:1011px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"td_79\" style=\"left:652px;bottom:976px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"te_79\" style=\"left:783px;bottom:976px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"tf_79\" style=\"left:166px;bottom:942px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Continuing operations </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"tg_79\" style=\"left:166px;bottom:924px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">IT software development and payment solutions </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"th_79\" style=\"left:617px;bottom:924px;letter-spacing:0.03px;display:inline;\">10,308,824 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"ti_79\" style=\"left:754px;bottom:924px;display:inline;\">9,729,150 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"tj_79\" style=\"left:166px;bottom:907px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Remittance and payment services </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"tk_79\" style=\"left:679px;bottom:907px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"tl_79\" style=\"left:765px;bottom:907px;display:inline;\">147,289 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"tm_79\" style=\"left:166px;bottom:889px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">Media production services </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"tn_79\" style=\"left:619px;bottom:889px;letter-spacing:0.04px;display:inline;\">11,831,843 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"to_79\" style=\"left:754px;bottom:889px;display:inline;\">4,231,771 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"tp_79\" style=\"left:617px;bottom:872px;letter-spacing:0.03px;display:inline;\">22,140,667 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"tq_79\" style=\"left:747px;bottom:872px;display:inline;\">14,108,210 </div></td>\n\t\t</tr>\n\t\n</table>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"tr_79\" style=\"left:654px;bottom:834px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"ts_79\" style=\"left:784px;bottom:834px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"tt_79\" style=\"left:652px;bottom:816px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"tu_79\" style=\"left:783px;bottom:816px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"tv_79\" style=\"left:166px;bottom:782px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"tw_79\" style=\"left:166px;bottom:764px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Remittance and payment services </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"tx_79\" style=\"left:679px;bottom:764px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"ty_79\" style=\"left:765px;bottom:764px;display:inline;\">150,000 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"tz_79\" style=\"left:679px;bottom:746px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t10_79\" style=\"left:765px;bottom:746px;display:inline;\">150,000 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t11_79\" style=\"left:166px;bottom:695px;letter-spacing:0.04px;display:inline;\">Total </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t12_79\" style=\"left:617px;bottom:695px;letter-spacing:0.03px;display:inline;\">22,140,667 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t13_79\" style=\"left:747px;bottom:695px;display:inline;\">14,258,210 </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s8_79\" id=\"t14_79\" style=\"left:165px;bottom:650px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Information about geographical areas </div><div class=\"t s5_79\" id=\"t15_79\" style=\"left:165px;bottom:607px;letter-spacing:-0.06px;word-spacing:1.63px;display:inline;\">The Group\u2019s operations are principally located in Hong Kong, the PRC, the UK, Japan and other </div><div class=\"t s5_79\" id=\"t16_79\" style=\"left:165px;bottom:586px;letter-spacing:-0.07px;word-spacing:0.89px;display:inline;\">countries. The following table provides an analysis of the Group\u2019s revenue from external customers </div><div class=\"t s5_79\" id=\"t17_79\" style=\"left:165px;bottom:565px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">by geographical market in which the transactions are located</div><div class=\"t s3_79\" id=\"t18_79\" style=\"left:557px;bottom:565px;display:inline;\">: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t19_79\" style=\"left:654px;bottom:547px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1a_79\" style=\"left:784px;bottom:547px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t1b_79\" style=\"left:652px;bottom:512px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1c_79\" style=\"left:783px;bottom:512px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t1d_79\" style=\"left:166px;bottom:477px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Continuing operations </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1e_79\" style=\"left:166px;bottom:460px;letter-spacing:0.03px;word-spacing:0.03px;display:inline;\">Hong Kong </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t1f_79\" style=\"left:617px;bottom:460px;letter-spacing:0.03px;display:inline;\">10,448,678 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1g_79\" style=\"left:747px;bottom:460px;display:inline;\">10,079,197 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1h_79\" style=\"left:166px;bottom:442px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">The People's Republic of China (\u201cthe PRC\u201d) </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t1i_79\" style=\"left:679px;bottom:442px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1j_79\" style=\"left:765px;bottom:442px;display:inline;\">479,781 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1k_79\" style=\"left:166px;bottom:425px;letter-spacing:0.01px;display:inline;\">UK </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t1l_79\" style=\"left:624px;bottom:425px;letter-spacing:0.02px;display:inline;\">9,564,371 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1m_79\" style=\"left:754px;bottom:425px;display:inline;\">1,589,760 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1n_79\" style=\"left:166px;bottom:408px;letter-spacing:0.06px;display:inline;\">Japan </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t1o_79\" style=\"left:625px;bottom:408px;letter-spacing:0.03px;display:inline;\">2,127,618 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1p_79\" style=\"left:754px;bottom:408px;display:inline;\">1,947,056 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1q_79\" style=\"left:166px;bottom:391px;letter-spacing:0.03px;word-spacing:-0.16px;display:inline;\">Other countries </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t1r_79\" style=\"left:679px;bottom:391px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1s_79\" style=\"left:773px;bottom:391px;display:inline;\">12,416 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t1t_79\" style=\"left:616px;bottom:360px;letter-spacing:0.03px;display:inline;\">22,140,667 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1u_79\" style=\"left:747px;bottom:360px;display:inline;\">14,108,210 </div></td>\n\t\t</tr>\n\t\n</table>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t1v_79\" style=\"left:654px;bottom:301px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1w_79\" style=\"left:784px;bottom:301px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t1x_79\" style=\"left:652px;bottom:283px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t1y_79\" style=\"left:783px;bottom:283px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t1z_79\" style=\"left:166px;bottom:248px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t20_79\" style=\"left:166px;bottom:231px;letter-spacing:0.03px;word-spacing:0.03px;display:inline;\">Hong Kong </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t21_79\" style=\"left:679px;bottom:231px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t22_79\" style=\"left:765px;bottom:231px;display:inline;\">150,000 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t23_79\" style=\"left:679px;bottom:208px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t24_79\" style=\"left:765px;bottom:208px;display:inline;\">150,000 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t25_79\" style=\"left:166px;bottom:149px;letter-spacing:0.04px;display:inline;\">Total </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_79\" id=\"t26_79\" style=\"left:617px;bottom:149px;letter-spacing:0.03px;display:inline;\">22,140,667 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_79\" id=\"t27_79\" style=\"left:747px;bottom:149px;display:inline;\">14,258,210 </div></td>\n\t\t</tr>\n\t\n</table><div></div><div class=\"t s3_80\" id=\"t4_80\" style=\"left:165px;bottom:1170px;letter-spacing:-0.08px;word-spacing:-0.04px;display:inline;\">Information about major customers </div><div class=\"t s4_80\" id=\"t5_80\" style=\"left:169px;bottom:1127px;letter-spacing:-0.09px;word-spacing:0.72px;display:inline;\">Revenue from customers that individually contributing 10% or more of the total revenue of the </div><div class=\"t s4_80\" id=\"t6_80\" style=\"left:165px;bottom:1106px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Group are as follows: </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"t7_80\" style=\"left:654px;bottom:1066px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t8_80\" style=\"left:784px;bottom:1066px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"t9_80\" style=\"left:652px;bottom:1049px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"ta_80\" style=\"left:783px;bottom:1049px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"tb_80\" style=\"left:166px;bottom:1014px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Continuing operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"tc_80\" style=\"left:166px;bottom:997px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Customer A </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"td_80\" style=\"left:679px;bottom:997px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"te_80\" style=\"left:754px;bottom:997px;display:inline;\">1,681,448 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"tf_80\" style=\"left:166px;bottom:980px;letter-spacing:0.02px;word-spacing:0.06px;display:inline;\">Customer B </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"tg_80\" style=\"left:679px;bottom:980px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"th_80\" style=\"left:754px;bottom:980px;display:inline;\">1,589,760 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"ti_80\" style=\"left:166px;bottom:962px;letter-spacing:0.02px;word-spacing:0.06px;display:inline;\">Customer C </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"tj_80\" style=\"left:679px;bottom:962px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"tk_80\" style=\"left:754px;bottom:962px;display:inline;\">1,599,310 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"tl_80\" style=\"left:166px;bottom:945px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Customer D </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"tm_80\" style=\"left:623px;bottom:945px;letter-spacing:0.02px;display:inline;\">8,942,697 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"tn_80\" style=\"left:809px;bottom:945px;display:inline;\">- </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"to_80\" style=\"left:623px;bottom:905px;letter-spacing:0.02px;display:inline;\">8,942,697 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"tp_80\" style=\"left:754px;bottom:905px;display:inline;\">4,870,518 </div></td></tr></table>\n<div class=\"t s3_80\" id=\"tq_80\" style=\"left:165px;bottom:885px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Contract assets </div><div class=\"t s4_80\" id=\"tr_80\" style=\"left:165px;bottom:841px;letter-spacing:-0.07px;word-spacing:0.04px;display:inline;\">The revenue recognised by the Group from contracts with customers included above for the year </div><div class=\"t s4_80\" id=\"ts_80\" style=\"left:165px;bottom:820px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">ended 31 March 2026 is HK$Nil. (2025: HK$855,410). </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"tt_80\" style=\"left:654px;bottom:763px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"tu_80\" style=\"left:784px;bottom:763px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"tv_80\" style=\"left:652px;bottom:746px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"tw_80\" style=\"left:783px;bottom:746px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"tx_80\" style=\"left:166px;bottom:711px;letter-spacing:0.03px;word-spacing:-0.07px;display:inline;\">At 1 April </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"ty_80\" style=\"left:635px;bottom:711px;display:inline;\">855,409 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"tz_80\" style=\"left:809px;bottom:711px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t10_80\" style=\"left:166px;bottom:694px;letter-spacing:0.03px;display:inline;\">Addition </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"t11_80\" style=\"left:679px;bottom:694px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t12_80\" style=\"left:765px;bottom:694px;display:inline;\">855,409 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t13_80\" style=\"left:166px;bottom:676px;letter-spacing:0.02px;display:inline;\">Released </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"t14_80\" style=\"left:626px;bottom:676px;letter-spacing:0.01px;display:inline;\">(855,409) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t15_80\" style=\"left:809px;bottom:676px;display:inline;\">- </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"t16_80\" style=\"left:679px;bottom:658px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t17_80\" style=\"left:765px;bottom:658px;display:inline;\">855,409 </div></td></tr></table>\n<div class=\"t s4_80\" id=\"t18_80\" style=\"left:165px;bottom:617px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">No impairment loss is recognised on the contract assets recognised by the Group during the year </div><div class=\"t s4_80\" id=\"t19_80\" style=\"left:165px;bottom:595px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">ended 31 March 2026. </div><div class=\"t s3_80\" id=\"t1a_80\" style=\"left:165px;bottom:552px;letter-spacing:-0.07px;word-spacing:0.09px;display:inline;\">Contract liabilities </div><div class=\"t s4_80\" id=\"t1b_80\" style=\"left:165px;bottom:509px;letter-spacing:-0.07px;word-spacing:0.04px;display:inline;\">The revenue recognised by the Group from contracts with customers included above for the year </div><div class=\"t s4_80\" id=\"t1c_80\" style=\"left:165px;bottom:488px;letter-spacing:-0.09px;word-spacing:0.03px;display:inline;\">ended 31 March 2026 is HK$1,716,011 (2025: HK$6,924,227</div><div class=\"t s7_80\" id=\"t1d_80\" style=\"left:564px;bottom:489px;letter-spacing:0.09px;display:inline;\">). </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"t1e_80\" style=\"left:612px;bottom:431px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t1f_80\" style=\"left:770px;bottom:431px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"t1g_80\" style=\"left:609px;bottom:413px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t1h_80\" style=\"left:769px;bottom:413px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t1i_80\" style=\"left:166px;bottom:379px;letter-spacing:0.03px;word-spacing:-0.07px;display:inline;\">At 1 April </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"t1j_80\" style=\"left:611px;bottom:379px;letter-spacing:0.02px;display:inline;\">5,460,205 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t1k_80\" style=\"left:757px;bottom:379px;display:inline;\">8,424,227 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t1l_80\" style=\"left:166px;bottom:361px;letter-spacing:0.03px;display:inline;\">Addition </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"t1m_80\" style=\"left:613px;bottom:361px;letter-spacing:0.03px;display:inline;\">1,932,902 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t1n_80\" style=\"left:757px;bottom:361px;display:inline;\">3,960,205 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t1o_80\" style=\"left:166px;bottom:344px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Revenue recognised </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"t1p_80\" style=\"left:605px;bottom:344px;letter-spacing:0.03px;display:inline;\">(1,716,011) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t1q_80\" style=\"left:748px;bottom:344px;letter-spacing:0.01px;display:inline;\">(6,924,227) </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_80\" id=\"t1r_80\" style=\"left:611px;bottom:326px;letter-spacing:0.02px;display:inline;\">5,677,097 </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_80\" id=\"t1s_80\" style=\"left:757px;bottom:326px;display:inline;\">5,460,205 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00161": {
   "value": "<span>5. </span><div class=\"t s4_81\" id=\"t5_81\" style=\"left:165px;bottom:1172px;letter-spacing:0.35px;word-spacing:-0.08px;display:inline;\">OTHER INCOME </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t6_81\" style=\"left:654px;bottom:1092px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t7_81\" style=\"left:784px;bottom:1092px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t8_81\" style=\"left:651px;bottom:1057px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t9_81\" style=\"left:782px;bottom:1057px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"ta_81\" style=\"left:166px;bottom:1022px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Continuing operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tb_81\" style=\"left:166px;bottom:1005px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Government subsidy </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tc_81\" style=\"left:678px;bottom:1005px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"td_81\" style=\"left:765px;bottom:1005px;display:inline;\">684,457 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"te_81\" style=\"left:166px;bottom:988px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Sundry income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tf_81\" style=\"left:636px;bottom:988px;letter-spacing:0.02px;display:inline;\">252,180 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tg_81\" style=\"left:765px;bottom:988px;display:inline;\">124,717 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"th_81\" style=\"left:166px;bottom:970px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Grant income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"ti_81\" style=\"left:678px;bottom:970px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tj_81\" style=\"left:754px;bottom:970px;display:inline;\">4,500,000 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tk_81\" style=\"left:166px;bottom:953px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Interest income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tl_81\" style=\"left:642px;bottom:953px;letter-spacing:0.01px;display:inline;\">88,048 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tm_81\" style=\"left:765px;bottom:953px;display:inline;\">342,350 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tn_81\" style=\"left:634px;bottom:935px;letter-spacing:0.01px;display:inline;\">340,228 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"to_81\" style=\"left:754px;bottom:935px;display:inline;\">5,651,524 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tp_81\" style=\"left:166px;bottom:901px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tq_81\" style=\"left:166px;bottom:884px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Sundry income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tr_81\" style=\"left:678px;bottom:884px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"ts_81\" style=\"left:765px;bottom:884px;display:inline;\">111,139 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tt_81\" style=\"left:166px;bottom:866px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Interest income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tu_81\" style=\"left:678px;bottom:866px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tv_81\" style=\"left:799px;bottom:866px;letter-spacing:-0.01px;display:inline;\">40 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tw_81\" style=\"left:678px;bottom:848px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tx_81\" style=\"left:765px;bottom:848px;display:inline;\">111,179 </div></td></tr></table>\n<div class=\"t s7_81\" id=\"ty_81\" style=\"left:165px;bottom:799px;letter-spacing:-0.08px;word-spacing:-0.03px;display:inline;\">During the year ended 31 March 2025, the Group received funding support of HK$684,457 from </div><div class=\"t s7_81\" id=\"tz_81\" style=\"left:165px;bottom:779px;letter-spacing:-0.09px;word-spacing:2.16px;display:inline;\">the Hong Kong Productivity Council under the Dedicated Fund on Branding, Upgrading and </div><div class=\"t s7_81\" id=\"t10_81\" style=\"left:165px;bottom:759px;letter-spacing:-0.08px;word-spacing:1.29px;display:inline;\">Domestic Sales (\"BUD Fund\"). The funding was provided to support the Group's initiatives in </div><div class=\"t s7_81\" id=\"t11_81\" style=\"left:165px;bottom:738px;letter-spacing:-0.08px;word-spacing:1.1px;display:inline;\">brand development, operational upgrading and restructuring, and sales promotion in economies </div><div class=\"t s7_81\" id=\"t12_81\" style=\"left:165px;bottom:718px;letter-spacing:-0.08px;word-spacing:3.5px;display:inline;\">covered by Free Trade Agreements (\"FTAs\") and/or Investment Promotion and Protection </div><div class=\"t s7_81\" id=\"t13_81\" style=\"left:165px;bottom:697px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">Agreements (\"IPPAs\"). </div><div class=\"t s7_81\" id=\"t14_81\" style=\"left:165px;bottom:665px;letter-spacing:-0.09px;word-spacing:-0.01px;display:inline;\">During the year ended 31 March 2025, the Group also recognised grant income of HK$4,500,000 </div><div class=\"t s7_81\" id=\"t15_81\" style=\"left:165px;bottom:644px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">from Hatcher Group Limited in support of the development of the RC3.0 application platform</div><div class=\"t s3_81\" id=\"t16_81\" style=\"left:785px;bottom:645px;display:inline;\">. </div><span>No grant income was recognised by the Group during the year ended 31 March 2026</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00162": {
   "value": "<table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t6_81\" style=\"left:654px;bottom:1092px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t7_81\" style=\"left:784px;bottom:1092px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t8_81\" style=\"left:651px;bottom:1057px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t9_81\" style=\"left:782px;bottom:1057px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"ta_81\" style=\"left:166px;bottom:1022px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Continuing operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tb_81\" style=\"left:166px;bottom:1005px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Government subsidy </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tc_81\" style=\"left:678px;bottom:1005px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"td_81\" style=\"left:765px;bottom:1005px;display:inline;\">684,457 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"te_81\" style=\"left:166px;bottom:988px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Sundry income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tf_81\" style=\"left:636px;bottom:988px;letter-spacing:0.02px;display:inline;\">252,180 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tg_81\" style=\"left:765px;bottom:988px;display:inline;\">124,717 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"th_81\" style=\"left:166px;bottom:970px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Grant income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"ti_81\" style=\"left:678px;bottom:970px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tj_81\" style=\"left:754px;bottom:970px;display:inline;\">4,500,000 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tk_81\" style=\"left:166px;bottom:953px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Interest income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tl_81\" style=\"left:642px;bottom:953px;letter-spacing:0.01px;display:inline;\">88,048 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tm_81\" style=\"left:765px;bottom:953px;display:inline;\">342,350 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tn_81\" style=\"left:634px;bottom:935px;letter-spacing:0.01px;display:inline;\">340,228 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"to_81\" style=\"left:754px;bottom:935px;display:inline;\">5,651,524 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tp_81\" style=\"left:166px;bottom:901px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tq_81\" style=\"left:166px;bottom:884px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Sundry income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tr_81\" style=\"left:678px;bottom:884px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"ts_81\" style=\"left:765px;bottom:884px;display:inline;\">111,139 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tt_81\" style=\"left:166px;bottom:866px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Interest income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tu_81\" style=\"left:678px;bottom:866px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tv_81\" style=\"left:799px;bottom:866px;letter-spacing:-0.01px;display:inline;\">40 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tw_81\" style=\"left:678px;bottom:848px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tx_81\" style=\"left:765px;bottom:848px;display:inline;\">111,179 </div></td></tr></table>\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00163": {
   "value": "<table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t6_81\" style=\"left:654px;bottom:1092px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t7_81\" style=\"left:784px;bottom:1092px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t8_81\" style=\"left:651px;bottom:1057px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t9_81\" style=\"left:782px;bottom:1057px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"ta_81\" style=\"left:166px;bottom:1022px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Continuing operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tb_81\" style=\"left:166px;bottom:1005px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Government subsidy </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tc_81\" style=\"left:678px;bottom:1005px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"td_81\" style=\"left:765px;bottom:1005px;display:inline;\">684,457 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"te_81\" style=\"left:166px;bottom:988px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Sundry income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tf_81\" style=\"left:636px;bottom:988px;letter-spacing:0.02px;display:inline;\">252,180 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tg_81\" style=\"left:765px;bottom:988px;display:inline;\">124,717 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"th_81\" style=\"left:166px;bottom:970px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Grant income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"ti_81\" style=\"left:678px;bottom:970px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tj_81\" style=\"left:754px;bottom:970px;display:inline;\">4,500,000 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tk_81\" style=\"left:166px;bottom:953px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Interest income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tl_81\" style=\"left:642px;bottom:953px;letter-spacing:0.01px;display:inline;\">88,048 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tm_81\" style=\"left:765px;bottom:953px;display:inline;\">342,350 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tn_81\" style=\"left:634px;bottom:935px;letter-spacing:0.01px;display:inline;\">340,228 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"to_81\" style=\"left:754px;bottom:935px;display:inline;\">5,651,524 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tp_81\" style=\"left:166px;bottom:901px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tq_81\" style=\"left:166px;bottom:884px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Sundry income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tr_81\" style=\"left:678px;bottom:884px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"ts_81\" style=\"left:765px;bottom:884px;display:inline;\">111,139 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tt_81\" style=\"left:166px;bottom:866px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Interest income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tu_81\" style=\"left:678px;bottom:866px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tv_81\" style=\"left:799px;bottom:866px;letter-spacing:-0.01px;display:inline;\">40 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"tw_81\" style=\"left:678px;bottom:848px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"tx_81\" style=\"left:765px;bottom:848px;display:inline;\">111,179 </div></td></tr></table>\n<table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1b_81\" style=\"left:654px;bottom:497px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1c_81\" style=\"left:784px;bottom:497px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1d_81\" style=\"left:652px;bottom:478px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1e_81\" style=\"left:783px;bottom:478px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1f_81\" style=\"left:166px;bottom:443px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Continuing operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1g_81\" style=\"left:166px;bottom:426px;letter-spacing:0.03px;word-spacing:-0.07px;display:inline;\">Interest on bank loan </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1h_81\" style=\"left:637px;bottom:426px;letter-spacing:0.04px;display:inline;\">116,545 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1i_81\" style=\"left:765px;bottom:426px;display:inline;\">142,481 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1j_81\" style=\"left:166px;bottom:408px;letter-spacing:0.01px;word-spacing:-0.01px;display:inline;\">Finance charges on lease liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1k_81\" style=\"left:642px;bottom:408px;letter-spacing:0.01px;display:inline;\">24,587 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1l_81\" style=\"left:809px;bottom:408px;display:inline;\">- </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1m_81\" style=\"left:638px;bottom:390px;letter-spacing:0.05px;display:inline;\">141,183 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1n_81\" style=\"left:765px;bottom:390px;display:inline;\">142,481 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1o_81\" style=\"left:654px;bottom:343px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1p_81\" style=\"left:784px;bottom:343px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1q_81\" style=\"left:652px;bottom:325px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1r_81\" style=\"left:783px;bottom:325px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1s_81\" style=\"left:166px;bottom:290px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1t_81\" style=\"left:166px;bottom:273px;letter-spacing:0.01px;word-spacing:-0.01px;display:inline;\">Finance charges on lease liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1u_81\" style=\"left:675px;bottom:273px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1v_81\" style=\"left:773px;bottom:273px;display:inline;\">13,817 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1w_81\" style=\"left:679px;bottom:255px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1x_81\" style=\"left:773px;bottom:255px;display:inline;\">13,817 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00164": {
   "value": "<span>6. </span><div class=\"t s4_81\" id=\"t1a_81\" style=\"left:165px;bottom:561px;letter-spacing:0.32px;word-spacing:0.11px;display:inline;\">FINANCE CHARGES </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1b_81\" style=\"left:654px;bottom:497px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1c_81\" style=\"left:784px;bottom:497px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1d_81\" style=\"left:652px;bottom:478px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1e_81\" style=\"left:783px;bottom:478px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1f_81\" style=\"left:166px;bottom:443px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Continuing operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1g_81\" style=\"left:166px;bottom:426px;letter-spacing:0.03px;word-spacing:-0.07px;display:inline;\">Interest on bank loan </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1h_81\" style=\"left:637px;bottom:426px;letter-spacing:0.04px;display:inline;\">116,545 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1i_81\" style=\"left:765px;bottom:426px;display:inline;\">142,481 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1j_81\" style=\"left:166px;bottom:408px;letter-spacing:0.01px;word-spacing:-0.01px;display:inline;\">Finance charges on lease liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1k_81\" style=\"left:642px;bottom:408px;letter-spacing:0.01px;display:inline;\">24,587 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1l_81\" style=\"left:809px;bottom:408px;display:inline;\">- </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1m_81\" style=\"left:638px;bottom:390px;letter-spacing:0.05px;display:inline;\">141,183 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1n_81\" style=\"left:765px;bottom:390px;display:inline;\">142,481 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1o_81\" style=\"left:654px;bottom:343px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1p_81\" style=\"left:784px;bottom:343px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1q_81\" style=\"left:652px;bottom:325px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1r_81\" style=\"left:783px;bottom:325px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1s_81\" style=\"left:166px;bottom:290px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1t_81\" style=\"left:166px;bottom:273px;letter-spacing:0.01px;word-spacing:-0.01px;display:inline;\">Finance charges on lease liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1u_81\" style=\"left:675px;bottom:273px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1v_81\" style=\"left:773px;bottom:273px;display:inline;\">13,817 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1w_81\" style=\"left:679px;bottom:255px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1x_81\" style=\"left:773px;bottom:255px;display:inline;\">13,817 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00165": {
   "value": "<table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1b_81\" style=\"left:654px;bottom:497px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1c_81\" style=\"left:784px;bottom:497px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1d_81\" style=\"left:652px;bottom:478px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1e_81\" style=\"left:783px;bottom:478px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1f_81\" style=\"left:166px;bottom:443px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Continuing operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1g_81\" style=\"left:166px;bottom:426px;letter-spacing:0.03px;word-spacing:-0.07px;display:inline;\">Interest on bank loan </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1h_81\" style=\"left:637px;bottom:426px;letter-spacing:0.04px;display:inline;\">116,545 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1i_81\" style=\"left:765px;bottom:426px;display:inline;\">142,481 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1j_81\" style=\"left:166px;bottom:408px;letter-spacing:0.01px;word-spacing:-0.01px;display:inline;\">Finance charges on lease liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1k_81\" style=\"left:642px;bottom:408px;letter-spacing:0.01px;display:inline;\">24,587 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1l_81\" style=\"left:809px;bottom:408px;display:inline;\">- </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1m_81\" style=\"left:638px;bottom:390px;letter-spacing:0.05px;display:inline;\">141,183 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1n_81\" style=\"left:765px;bottom:390px;display:inline;\">142,481 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1o_81\" style=\"left:654px;bottom:343px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1p_81\" style=\"left:784px;bottom:343px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1q_81\" style=\"left:652px;bottom:325px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1r_81\" style=\"left:783px;bottom:325px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1s_81\" style=\"left:166px;bottom:290px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1t_81\" style=\"left:166px;bottom:273px;letter-spacing:0.01px;word-spacing:-0.01px;display:inline;\">Finance charges on lease liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1u_81\" style=\"left:675px;bottom:273px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1v_81\" style=\"left:773px;bottom:273px;display:inline;\">13,817 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_81\" id=\"t1w_81\" style=\"left:679px;bottom:255px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_81\" id=\"t1x_81\" style=\"left:773px;bottom:255px;display:inline;\">13,817 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00166": {
   "value": "<span>7. </span><div class=\"t s4_82\" id=\"t5_82\" style=\"left:165px;bottom:1173px;letter-spacing:0.34px;word-spacing:-0.06px;display:inline;\">LOSS BEFORE INCOME TAX </div><div class=\"t s5_82\" id=\"t6_82\" style=\"left:165px;bottom:1132px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Loss before income tax is arrived at after charging(crediting): </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t7_82\" style=\"left:654px;bottom:1071px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t8_82\" style=\"left:784px;bottom:1071px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t9_82\" style=\"left:652px;bottom:1054px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"ta_82\" style=\"left:783px;bottom:1054px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"tb_82\" style=\"left:166px;bottom:1019px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Continuing operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tc_82\" style=\"left:166px;bottom:1002px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Amortisation of intangible assets </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"td_82\" style=\"left:624px;bottom:1002px;letter-spacing:0.03px;display:inline;\">1,664,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"te_82\" style=\"left:754px;bottom:1002px;display:inline;\">4,140,742 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tf_82\" style=\"left:166px;bottom:984px;letter-spacing:0.01px;display:inline;\">Depreciation </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_82\" id=\"tg_82\" style=\"left:172px;bottom:966px;display:inline;\">- </div><div class=\"t s7_82\" id=\"th_82\" style=\"left:186px;bottom:966px;letter-spacing:0.01px;word-spacing:-0.02px;display:inline;\">Property, plant and equipment </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"ti_82\" style=\"left:635px;bottom:967px;letter-spacing:0.01px;display:inline;\">209,646 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tj_82\" style=\"left:765px;bottom:967px;display:inline;\">129,174 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_82\" id=\"tk_82\" style=\"left:172px;bottom:948px;display:inline;\">- </div><div class=\"t s7_82\" id=\"tl_82\" style=\"left:186px;bottom:948px;letter-spacing:0.02px;word-spacing:-0.12px;display:inline;\">Right-of-use assets </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"tm_82\" style=\"left:635px;bottom:949px;letter-spacing:0.01px;display:inline;\">282,672 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tn_82\" style=\"left:166px;bottom:932px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Foreign exchange </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"to_82\" style=\"left:636px;bottom:932px;letter-spacing:0.03px;display:inline;\">103,356 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tp_82\" style=\"left:765px;bottom:932px;display:inline;\">152,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tq_82\" style=\"left:166px;bottom:897px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Subcontracting fees paid </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"tr_82\" style=\"left:679px;bottom:897px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"ts_82\" style=\"left:754px;bottom:897px;display:inline;\">4,211,989 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tt_82\" style=\"left:166px;bottom:863px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">Audit fees paid to statutory audit of the Group and the </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"tv_82\" style=\"left:624px;bottom:862px;letter-spacing:0.03px;display:inline;\">1,494,588 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tw_82\" style=\"left:754px;bottom:862px;display:inline;\">1,085,400 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tu_82\" style=\"left:166px;bottom:843px;letter-spacing:0.03px;display:inline;\">Company: </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tx_82\" style=\"left:166px;bottom:817px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">Audit fees paid to auditors of subsidiaries </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"ty_82\" style=\"left:636px;bottom:817px;letter-spacing:0.03px;display:inline;\">412,654 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tz_82\" style=\"left:754px;bottom:817px;display:inline;\">1,376,389 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t10_82\" style=\"left:166px;bottom:783px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">Non-audit services paid to auditors of subsidiaries </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_82\" id=\"t11_82\" style=\"left:172px;bottom:764px;display:inline;\">- </div><div class=\"t s7_82\" id=\"t12_82\" style=\"left:199px;bottom:764px;letter-spacing:0.01px;display:inline;\">Tax returns review and filing fee </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t13_82\" style=\"left:679px;bottom:765px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t14_82\" style=\"left:780px;bottom:765px;display:inline;\">1,091 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t15_82\" style=\"left:654px;bottom:682px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t16_82\" style=\"left:784px;bottom:682px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t17_82\" style=\"left:652px;bottom:665px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t18_82\" style=\"left:783px;bottom:665px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t19_82\" style=\"left:166px;bottom:647px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1a_82\" style=\"left:166px;bottom:630px;letter-spacing:0.01px;display:inline;\">Depreciation </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t1b_82\" style=\"left:679px;bottom:630px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1c_82\" style=\"left:809px;bottom:630px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_82\" id=\"t1d_82\" style=\"left:172px;bottom:612px;display:inline;\">- </div><div class=\"t s7_82\" id=\"t1e_82\" style=\"left:186px;bottom:612px;letter-spacing:0.01px;word-spacing:-0.02px;display:inline;\">Property, plant and equipment </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t1f_82\" style=\"left:679px;bottom:613px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1g_82\" style=\"left:773px;bottom:613px;display:inline;\">13,382 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_82\" id=\"t1h_82\" style=\"left:172px;bottom:594px;display:inline;\">- </div><div class=\"t s7_82\" id=\"t1i_82\" style=\"left:186px;bottom:594px;letter-spacing:0.02px;word-spacing:-0.12px;display:inline;\">Right-of-use assets </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t1j_82\" style=\"left:679px;bottom:595px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1k_82\" style=\"left:765px;bottom:595px;display:inline;\">307,994 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1l_82\" style=\"left:166px;bottom:561px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Audit services: </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1m_82\" style=\"left:166px;bottom:543px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">Statutory audit\u2013- Company </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t1n_82\" style=\"left:679px;bottom:543px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1o_82\" style=\"left:773px;bottom:543px;display:inline;\">60,685 </div></td></tr></table><div></div><div class=\"t s3_83\" id=\"t4_83\" style=\"left:165px;bottom:1156px;letter-spacing:0.12px;word-spacing:0.02px;display:inline;\">Details of impairment losses are as follow: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s4_83\" id=\"t5_83\" style=\"left:654px;bottom:1121px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_83\" id=\"t6_83\" style=\"left:765px;bottom:1121px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s4_83\" id=\"t7_83\" style=\"left:652px;bottom:1104px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_83\" id=\"t8_83\" style=\"left:764px;bottom:1104px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_83\" id=\"t9_83\" style=\"left:166px;bottom:1069px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">Impairment losses on intangible assets (note i) </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s4_83\" id=\"ta_83\" style=\"left:624px;bottom:1069px;letter-spacing:0.03px;display:inline;\">3,301,667 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_83\" id=\"tb_83\" style=\"left:728px;bottom:1069px;display:inline;\">19,625,320 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_83\" id=\"tc_83\" style=\"left:166px;bottom:1052px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">Impairment losses on trade and other receivables (note ii) </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s4_83\" id=\"td_83\" style=\"left:637px;bottom:1052px;letter-spacing:0.04px;display:inline;\">191,500 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_83\" id=\"te_83\" style=\"left:790px;bottom:1052px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_83\" id=\"tf_83\" style=\"left:166px;bottom:1034px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Impairment losses on loan receivables </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s4_83\" id=\"tg_83\" style=\"left:679px;bottom:1034px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_83\" id=\"th_83\" style=\"left:735px;bottom:1034px;display:inline;\">3,257,981 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_83\" id=\"ti_83\" style=\"left:166px;bottom:1017px;letter-spacing:0.01px;word-spacing:0.02px;display:inline;\">Impairment losses on goodwill </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s4_83\" id=\"tj_83\" style=\"left:679px;bottom:1017px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_83\" id=\"tk_83\" style=\"left:746px;bottom:1017px;display:inline;\">759,289 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s4_83\" id=\"tl_83\" style=\"left:624px;bottom:982px;letter-spacing:0.03px;display:inline;\">3,493,167 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_83\" id=\"tm_83\" style=\"left:728px;bottom:982px;display:inline;\">23,642,590 </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s6_83\" id=\"tn_83\" style=\"left:165px;bottom:947px;letter-spacing:-0.04px;display:inline;\">(i) </div><div class=\"t s6_83\" id=\"to_83\" style=\"left:193px;bottom:947px;letter-spacing:-0.07px;word-spacing:0.55px;display:inline;\">Impairment losses on intangible assets of HK$3,301,667 was recognised during the year end </div><div class=\"t s6_83\" id=\"tp_83\" style=\"left:193px;bottom:928px;letter-spacing:-0.08px;word-spacing:0.92px;display:inline;\">31 March 2026. (2025: HK$19,625,320). Where an indication of impairment exists, or when </div><div class=\"t s6_83\" id=\"tq_83\" style=\"left:193px;bottom:909px;letter-spacing:-0.07px;word-spacing:-0.34px;display:inline;\">annual impairment testing for an asset is required, the asset\u2019s recoverable amount is estimated. </div><div class=\"t s6_83\" id=\"tr_83\" style=\"left:193px;bottom:871px;letter-spacing:-0.08px;word-spacing:-0.95px;display:inline;\">a.  ERP Software (HK$3,071,667): Held by Regal Crown Technology Limited. The impairment </div><div class=\"t s6_83\" id=\"ts_83\" style=\"left:193px;bottom:852px;letter-spacing:-0.07px;word-spacing:-0.37px;display:inline;\">was recognised due to a significant decrease in the number of active subscribers post year end, </div><div class=\"t s6_83\" id=\"tt_83\" style=\"left:193px;bottom:833px;letter-spacing:-0.07px;word-spacing:-0.17px;display:inline;\">leading to the expectation that no substantial future economic benefits will be generated from </div><div class=\"t s6_83\" id=\"tu_83\" style=\"left:193px;bottom:814px;letter-spacing:-0.05px;word-spacing:-0.18px;display:inline;\">this software. </div><div class=\"t s6_83\" id=\"tv_83\" style=\"left:193px;bottom:795px;letter-spacing:-0.07px;word-spacing:0.18px;display:inline;\">b.  Money Lender Licence (HK$230,000): Held by Cast Great Investment Limited which is a </div><div class=\"t s6_83\" id=\"tw_83\" style=\"left:193px;bottom:776px;letter-spacing:-0.08px;word-spacing:0.18px;display:inline;\">subsidiary of the Company. The licence was fully impaired as the subsidiary company of Cast </div><div class=\"t s6_83\" id=\"tx_83\" style=\"left:193px;bottom:757px;letter-spacing:-0.06px;word-spacing:-0.6px;display:inline;\">Great Investment Limited, HC Capital Group Limited, remained in a continuous loss position </div><div class=\"t s6_83\" id=\"ty_83\" style=\"left:193px;bottom:739px;letter-spacing:-0.07px;word-spacing:0.91px;display:inline;\">for the financial years ended 31 March 2025 and 31 March 2026, indicating that insufficient </div><div class=\"t s6_83\" id=\"tz_83\" style=\"left:193px;bottom:720px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">future cash flows or economic benefits are expected from money lending operations. </div><div class=\"t s6_83\" id=\"t10_83\" style=\"left:193px;bottom:682px;letter-spacing:-0.08px;word-spacing:0.18px;display:inline;\">An asset\u2019s recoverable amount is determined at the higher of its value in use and its fair value </div><div class=\"t s6_83\" id=\"t11_83\" style=\"left:193px;bottom:663px;letter-spacing:-0.08px;word-spacing:1.44px;display:inline;\">less costs of disposal. As the expected future revenue and cash flows from these assets are </div><div class=\"t s6_83\" id=\"t12_83\" style=\"left:193px;bottom:644px;letter-spacing:-0.07px;word-spacing:-0.71px;display:inline;\">negligible, their recoverable amounts were assessed to be near zero (or nominal residual value), </div><div class=\"t s6_83\" id=\"t13_83\" style=\"left:193px;bottom:625px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">resulting in the recognition of the full impairment losses in profit or loss for the year. </div><div class=\"t s6_83\" id=\"t14_83\" style=\"left:165px;bottom:568px;letter-spacing:-0.03px;display:inline;\">(ii) </div><div class=\"t s6_83\" id=\"t15_83\" style=\"left:193px;bottom:568px;letter-spacing:-0.08px;word-spacing:-0.34px;display:inline;\">The impairment allowance for trade receivables is determined based on expected credit losses, </div><div class=\"t s6_83\" id=\"t16_83\" style=\"left:193px;bottom:550px;letter-spacing:-0.09px;word-spacing:0.57px;display:inline;\">taking into account historical collection experience, current conditions and the ageing profile </div><div class=\"t s6_83\" id=\"t17_83\" style=\"left:193px;bottom:530px;letter-spacing:-0.08px;word-spacing:1.84px;display:inline;\">of outstanding balances. At 31 March 2026, an impairment allowance of HK$191,500 was </div><div class=\"t s6_83\" id=\"t18_83\" style=\"left:193px;bottom:512px;letter-spacing:-0.07px;word-spacing:1.63px;display:inline;\">recognised using provision rates ranging from 25% to 100% for receivables aged over 181 </div><span>days. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00167": {
   "value": "<table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t7_82\" style=\"left:654px;bottom:1071px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t8_82\" style=\"left:784px;bottom:1071px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t9_82\" style=\"left:652px;bottom:1054px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"ta_82\" style=\"left:783px;bottom:1054px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"tb_82\" style=\"left:166px;bottom:1019px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Continuing operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tc_82\" style=\"left:166px;bottom:1002px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Amortisation of intangible assets </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"td_82\" style=\"left:624px;bottom:1002px;letter-spacing:0.03px;display:inline;\">1,664,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"te_82\" style=\"left:754px;bottom:1002px;display:inline;\">4,140,742 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tf_82\" style=\"left:166px;bottom:984px;letter-spacing:0.01px;display:inline;\">Depreciation </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_82\" id=\"tg_82\" style=\"left:172px;bottom:966px;display:inline;\">- </div><div class=\"t s7_82\" id=\"th_82\" style=\"left:186px;bottom:966px;letter-spacing:0.01px;word-spacing:-0.02px;display:inline;\">Property, plant and equipment </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"ti_82\" style=\"left:635px;bottom:967px;letter-spacing:0.01px;display:inline;\">209,646 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tj_82\" style=\"left:765px;bottom:967px;display:inline;\">129,174 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_82\" id=\"tk_82\" style=\"left:172px;bottom:948px;display:inline;\">- </div><div class=\"t s7_82\" id=\"tl_82\" style=\"left:186px;bottom:948px;letter-spacing:0.02px;word-spacing:-0.12px;display:inline;\">Right-of-use assets </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"tm_82\" style=\"left:635px;bottom:949px;letter-spacing:0.01px;display:inline;\">282,672 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tn_82\" style=\"left:166px;bottom:932px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Foreign exchange </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"to_82\" style=\"left:636px;bottom:932px;letter-spacing:0.03px;display:inline;\">103,356 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tp_82\" style=\"left:765px;bottom:932px;display:inline;\">152,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tq_82\" style=\"left:166px;bottom:897px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Subcontracting fees paid </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"tr_82\" style=\"left:679px;bottom:897px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"ts_82\" style=\"left:754px;bottom:897px;display:inline;\">4,211,989 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tt_82\" style=\"left:166px;bottom:863px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">Audit fees paid to statutory audit of the Group and the </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"tv_82\" style=\"left:624px;bottom:862px;letter-spacing:0.03px;display:inline;\">1,494,588 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tw_82\" style=\"left:754px;bottom:862px;display:inline;\">1,085,400 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tu_82\" style=\"left:166px;bottom:843px;letter-spacing:0.03px;display:inline;\">Company: </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tx_82\" style=\"left:166px;bottom:817px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">Audit fees paid to auditors of subsidiaries </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"ty_82\" style=\"left:636px;bottom:817px;letter-spacing:0.03px;display:inline;\">412,654 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"tz_82\" style=\"left:754px;bottom:817px;display:inline;\">1,376,389 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t10_82\" style=\"left:166px;bottom:783px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">Non-audit services paid to auditors of subsidiaries </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_82\" id=\"t11_82\" style=\"left:172px;bottom:764px;display:inline;\">- </div><div class=\"t s7_82\" id=\"t12_82\" style=\"left:199px;bottom:764px;letter-spacing:0.01px;display:inline;\">Tax returns review and filing fee </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t13_82\" style=\"left:679px;bottom:765px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t14_82\" style=\"left:780px;bottom:765px;display:inline;\">1,091 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t15_82\" style=\"left:654px;bottom:682px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t16_82\" style=\"left:784px;bottom:682px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t17_82\" style=\"left:652px;bottom:665px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t18_82\" style=\"left:783px;bottom:665px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t19_82\" style=\"left:166px;bottom:647px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1a_82\" style=\"left:166px;bottom:630px;letter-spacing:0.01px;display:inline;\">Depreciation </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t1b_82\" style=\"left:679px;bottom:630px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1c_82\" style=\"left:809px;bottom:630px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_82\" id=\"t1d_82\" style=\"left:172px;bottom:612px;display:inline;\">- </div><div class=\"t s7_82\" id=\"t1e_82\" style=\"left:186px;bottom:612px;letter-spacing:0.01px;word-spacing:-0.02px;display:inline;\">Property, plant and equipment </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t1f_82\" style=\"left:679px;bottom:613px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1g_82\" style=\"left:773px;bottom:613px;display:inline;\">13,382 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_82\" id=\"t1h_82\" style=\"left:172px;bottom:594px;display:inline;\">- </div><div class=\"t s7_82\" id=\"t1i_82\" style=\"left:186px;bottom:594px;letter-spacing:0.02px;word-spacing:-0.12px;display:inline;\">Right-of-use assets </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t1j_82\" style=\"left:679px;bottom:595px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1k_82\" style=\"left:765px;bottom:595px;display:inline;\">307,994 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1l_82\" style=\"left:166px;bottom:561px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Audit services: </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1m_82\" style=\"left:166px;bottom:543px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">Statutory audit\u2013- Company </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_82\" id=\"t1n_82\" style=\"left:679px;bottom:543px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_82\" id=\"t1o_82\" style=\"left:773px;bottom:543px;display:inline;\">60,685 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00168": {
   "value": "<span>8. </span><div class=\"t s4_84\" id=\"t5_84\" style=\"left:165px;bottom:1155px;letter-spacing:0.34px;word-spacing:0.06px;display:inline;\">STAFF COSTS AND DIRECTOR\u2019S EMOLUMENTS </div><div class=\"t s5_84\" id=\"t6_84\" style=\"left:165px;bottom:1114px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">The aggregate payroll costs (including Directors\u2019 remuneration) were as follows: </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t7_84\" style=\"left:639px;bottom:1079px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t8_84\" style=\"left:769px;bottom:1079px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t9_84\" style=\"left:637px;bottom:1059px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"ta_84\" style=\"left:768px;bottom:1059px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"tb_84\" style=\"left:166px;bottom:1040px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Continuing operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"tc_84\" style=\"left:166px;bottom:1021px;letter-spacing:0.01px;display:inline;\">Wages, salaries and other employee benefits </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"td_84\" style=\"left:608px;bottom:1021px;letter-spacing:0.02px;display:inline;\">7,496,968 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"te_84\" style=\"left:739px;bottom:1021px;display:inline;\">6,815,679 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"tf_84\" style=\"left:166px;bottom:1001px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">Contributions to defined contribution plans </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"tg_84\" style=\"left:621px;bottom:1001px;letter-spacing:0.01px;display:inline;\">352,961 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"th_84\" style=\"left:750px;bottom:1001px;display:inline;\">280,891 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"ti_84\" style=\"left:166px;bottom:982px;letter-spacing:0.03px;word-spacing:-0.15px;display:inline;\">Housing allowances </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"tj_84\" style=\"left:664px;bottom:982px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"tk_84\" style=\"left:765px;bottom:982px;display:inline;\">2,699 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"tl_84\" style=\"left:608px;bottom:940px;letter-spacing:0.02px;display:inline;\">7,849,929 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"tm_84\" style=\"left:739px;bottom:940px;display:inline;\">7,099,269 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"tn_84\" style=\"left:639px;bottom:889px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"to_84\" style=\"left:769px;bottom:889px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"tp_84\" style=\"left:637px;bottom:870px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"tq_84\" style=\"left:768px;bottom:870px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"tr_84\" style=\"left:166px;bottom:850px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"ts_84\" style=\"left:166px;bottom:831px;letter-spacing:0.01px;display:inline;\">Wages, salaries and other employee benefits </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"tt_84\" style=\"left:664px;bottom:831px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"tu_84\" style=\"left:739px;bottom:831px;display:inline;\">1,563,207 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"tv_84\" style=\"left:166px;bottom:811px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">Contributions to defined contribution plans </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"tw_84\" style=\"left:664px;bottom:811px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"tx_84\" style=\"left:758px;bottom:811px;display:inline;\">88,098 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"ty_84\" style=\"left:664px;bottom:771px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"tz_84\" style=\"left:739px;bottom:771px;display:inline;\">1,651,305 </div></td></tr></table>\n<div class=\"t s5_84\" id=\"t10_84\" style=\"left:165px;bottom:720px;letter-spacing:-0.07px;word-spacing:0.59px;display:inline;\"><span>The average number of persons employed by the Group (including Directors) was 26 during the </span></div><div class=\"t s5_84\" id=\"t11_84\" style=\"left:165px;bottom:699px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">year (2025: </div><div class=\"t s8_84\" id=\"t12_84\" style=\"left:240px;bottom:699px;letter-spacing:-0.09px;display:inline;\">25</div><div class=\"t s5_84\" id=\"t13_84\" style=\"left:256px;bottom:699px;display:inline;\"><span>).</span> </div><div class=\"t s5_84\" id=\"t14_84\" style=\"left:165px;bottom:667px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\"><span>The Directors\u2019 remuneration for the year was as follows: </span></div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t15_84\" style=\"left:639px;bottom:635px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t16_84\" style=\"left:769px;bottom:635px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t17_84\" style=\"left:637px;bottom:616px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t18_84\" style=\"left:768px;bottom:616px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t19_84\" style=\"left:166px;bottom:596px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Continuing operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1a_84\" style=\"left:166px;bottom:577px;letter-spacing:0.04px;display:inline;\">Fees </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1b_84\" style=\"left:620px;bottom:577px;letter-spacing:0.01px;display:inline;\">520,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1c_84\" style=\"left:750px;bottom:577px;display:inline;\">250,000 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1d_84\" style=\"left:166px;bottom:557px;letter-spacing:0.02px;word-spacing:-0.14px;display:inline;\">Other emoluments </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1e_84\" style=\"left:621px;bottom:557px;letter-spacing:0.03px;display:inline;\">912,400 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1f_84\" style=\"left:739px;bottom:557px;display:inline;\">1,634,167 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1g_84\" style=\"left:609px;bottom:517px;letter-spacing:0.03px;display:inline;\">1,432,400 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1h_84\" style=\"left:739px;bottom:517px;display:inline;\">1,884,167 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1i_84\" style=\"left:639px;bottom:460px;display:inline;\">2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1j_84\" style=\"left:769px;bottom:460px;display:inline;\">2024 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1k_84\" style=\"left:637px;bottom:440px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1l_84\" style=\"left:768px;bottom:440px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1m_84\" style=\"left:166px;bottom:421px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1n_84\" style=\"left:166px;bottom:402px;letter-spacing:0.04px;display:inline;\">Fees </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1o_84\" style=\"left:664px;bottom:402px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1p_84\" style=\"left:794px;bottom:402px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1q_84\" style=\"left:166px;bottom:382px;letter-spacing:0.02px;word-spacing:-0.14px;display:inline;\">Other emoluments </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1r_84\" style=\"left:664px;bottom:382px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1s_84\" style=\"left:750px;bottom:382px;display:inline;\">525,000 </div></td></tr></table>\n<div class=\"t s5_84\" id=\"t1t_84\" style=\"left:165px;bottom:317px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">The remuneration paid to highest paid director, Mr. Chi Kit LAW is HK$600,000. </div><div class=\"t s5_84\" id=\"t1u_84\" style=\"left:165px;bottom:296px;letter-spacing:-0.08px;display:inline;\">(2025:HK$1,750,000) </div><div class=\"t s5_84\" id=\"t1v_84\" style=\"left:165px;bottom:263px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Executive Directors based at the Group Head office in Hong Kong are eligible to participate in </div><div class=\"t s5_84\" id=\"t1w_84\" style=\"left:165px;bottom:244px;letter-spacing:-0.08px;word-spacing:-0.01px;display:inline;\">the local statutory Mandatory Provident Fund (MPF) Scheme in lieu of position. The scheme is a </div><div class=\"t s5_84\" id=\"t1x_84\" style=\"left:165px;bottom:226px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">mandatory, privately managed, fully funded retirement savings scheme where both employees </div><div class=\"t s5_84\" id=\"t1y_84\" style=\"left:165px;bottom:207px;letter-spacing:-0.08px;display:inline;\">and employers contributed 5% of relevant income of each employee for the month with a </div><div class=\"t s5_84\" id=\"t1z_84\" style=\"left:165px;bottom:188px;letter-spacing:-0.09px;word-spacing:0.04px;display:inline;\">maximum amount of HK$1,500 per month. </div><div class=\"t s5_84\" id=\"t20_84\" style=\"left:165px;bottom:150px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">The Company has contributed HK$ 49,500 (2025 : HK$ 44,500) to the Mandatory Provident </div><span>Fund (MPF) scheme for the year. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00169": {
   "value": "<span>The average number of persons employed by the Group (including Directors) was 26 during the </span><div class=\"t s5_84\" id=\"t11_84\" style=\"left:165px;bottom:699px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">year (2025: </div><div class=\"t s8_84\" id=\"t12_84\" style=\"left:240px;bottom:699px;letter-spacing:-0.09px;display:inline;\">25</div><span>).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00170": {
   "value": "<span>The Directors\u2019 remuneration for the year was as follows: </span><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t15_84\" style=\"left:639px;bottom:635px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t16_84\" style=\"left:769px;bottom:635px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t17_84\" style=\"left:637px;bottom:616px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t18_84\" style=\"left:768px;bottom:616px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t19_84\" style=\"left:166px;bottom:596px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Continuing operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1a_84\" style=\"left:166px;bottom:577px;letter-spacing:0.04px;display:inline;\">Fees </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1b_84\" style=\"left:620px;bottom:577px;letter-spacing:0.01px;display:inline;\">520,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1c_84\" style=\"left:750px;bottom:577px;display:inline;\">250,000 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1d_84\" style=\"left:166px;bottom:557px;letter-spacing:0.02px;word-spacing:-0.14px;display:inline;\">Other emoluments </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1e_84\" style=\"left:621px;bottom:557px;letter-spacing:0.03px;display:inline;\">912,400 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1f_84\" style=\"left:739px;bottom:557px;display:inline;\">1,634,167 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1g_84\" style=\"left:609px;bottom:517px;letter-spacing:0.03px;display:inline;\">1,432,400 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1h_84\" style=\"left:739px;bottom:517px;display:inline;\">1,884,167 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1i_84\" style=\"left:639px;bottom:460px;display:inline;\">2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1j_84\" style=\"left:769px;bottom:460px;display:inline;\">2024 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1k_84\" style=\"left:637px;bottom:440px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1l_84\" style=\"left:768px;bottom:440px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1m_84\" style=\"left:166px;bottom:421px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Discontinued operations </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1n_84\" style=\"left:166px;bottom:402px;letter-spacing:0.04px;display:inline;\">Fees </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1o_84\" style=\"left:664px;bottom:402px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1p_84\" style=\"left:794px;bottom:402px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1q_84\" style=\"left:166px;bottom:382px;letter-spacing:0.02px;word-spacing:-0.14px;display:inline;\">Other emoluments </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_84\" id=\"t1r_84\" style=\"left:664px;bottom:382px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_84\" id=\"t1s_84\" style=\"left:750px;bottom:382px;display:inline;\">525,000 </div></td></tr></table>\n<div class=\"t s5_84\" id=\"t1t_84\" style=\"left:165px;bottom:317px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">The remuneration paid to highest paid director, Mr. Chi Kit LAW is HK$600,000. </div><div class=\"t s5_84\" id=\"t1u_84\" style=\"left:165px;bottom:296px;letter-spacing:-0.08px;display:inline;\">(2025:HK$1,750,000) </div><div class=\"t s5_84\" id=\"t1v_84\" style=\"left:165px;bottom:263px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Executive Directors based at the Group Head office in Hong Kong are eligible to participate in </div><div class=\"t s5_84\" id=\"t1w_84\" style=\"left:165px;bottom:244px;letter-spacing:-0.08px;word-spacing:-0.01px;display:inline;\">the local statutory Mandatory Provident Fund (MPF) Scheme in lieu of position. The scheme is a </div><div class=\"t s5_84\" id=\"t1x_84\" style=\"left:165px;bottom:226px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">mandatory, privately managed, fully funded retirement savings scheme where both employees </div><div class=\"t s5_84\" id=\"t1y_84\" style=\"left:165px;bottom:207px;letter-spacing:-0.08px;display:inline;\">and employers contributed 5% of relevant income of each employee for the month with a </div><div class=\"t s5_84\" id=\"t1z_84\" style=\"left:165px;bottom:188px;letter-spacing:-0.09px;word-spacing:0.04px;display:inline;\">maximum amount of HK$1,500 per month. </div><div class=\"t s5_84\" id=\"t20_84\" style=\"left:165px;bottom:150px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">The Company has contributed HK$ 49,500 (2025 : HK$ 44,500) to the Mandatory Provident </div><span>Fund (MPF) scheme for the year. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00171": {
   "value": "<span>9. </span><div class=\"t s4_85\" id=\"t5_85\" style=\"left:165px;bottom:1141px;letter-spacing:0.33px;word-spacing:0.02px;display:inline;\">INCOME TAX EXPENSE </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"t6_85\" style=\"left:640px;bottom:1098px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t7_85\" style=\"left:769px;bottom:1098px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"t8_85\" style=\"left:637px;bottom:1066px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t9_85\" style=\"left:768px;bottom:1066px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"ta_85\" style=\"left:166px;bottom:1032px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Tax expense for the year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"tb_85\" style=\"left:631px;bottom:1032px;letter-spacing:0.02px;display:inline;\">(1,237) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"tc_85\" style=\"left:751px;bottom:1032px;display:inline;\">188,969 </div></td></tr></table>\n<div class=\"t s7_85\" id=\"td_85\" style=\"left:165px;bottom:983px;letter-spacing:-0.07px;word-spacing:-0.58px;display:inline;\">UK corporation tax is calculated at 25% of the estimated assessable profit for the year (2025: 25%). </div><div class=\"t s7_85\" id=\"te_85\" style=\"left:165px;bottom:940px;letter-spacing:-0.08px;word-spacing:0.56px;display:inline;\">For the year ended 31 March 2026 and 2025, Hong Kong Profits Tax calculated at 8.25% on the </div><div class=\"t s7_85\" id=\"tf_85\" style=\"left:165px;bottom:919px;letter-spacing:-0.07px;word-spacing:0.2px;display:inline;\">first HK$2 million of the estimated assessable profits of one of the subsidiaries of the Group and </div><div class=\"t s7_85\" id=\"tg_85\" style=\"left:165px;bottom:898px;letter-spacing:-0.07px;word-spacing:-0.15px;display:inline;\">at 16.5% on the estimated assessable profits above HK$2 million of that subsidiary. The profits of </div><div class=\"t s7_85\" id=\"th_85\" style=\"left:165px;bottom:876px;letter-spacing:-0.07px;word-spacing:-0.36px;display:inline;\">other group entities not qualified for the two-tier profits tax regime will continue to be taxed at flat </div><div class=\"t s7_85\" id=\"ti_85\" style=\"left:165px;bottom:855px;letter-spacing:-0.08px;word-spacing:0.68px;display:inline;\">rate of 16.5%. <span>Deferred tax assets have not been recognised in respect of these losses due to the </span></div><div class=\"t s7_85\" id=\"tj_85\" style=\"left:165px;bottom:833px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\"><span>unpredictability of future taxable profits streams of the subsidiaries in Hong Kong.</span> </div><div class=\"t s7_85\" id=\"tk_85\" style=\"left:165px;bottom:793px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Reconciliation between tax expense and accounting profit at applicable tax rates: </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"tl_85\" style=\"left:628px;bottom:739px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"tm_85\" style=\"left:758px;bottom:739px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"tn_85\" style=\"left:626px;bottom:719px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"to_85\" style=\"left:757px;bottom:719px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"tp_85\" style=\"left:166px;bottom:661px;letter-spacing:0.03px;word-spacing:-0.06px;display:inline;\">Loss before taxation </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"tq_85\" style=\"left:585px;bottom:661px;letter-spacing:0.02px;display:inline;\">(12,877,455) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"tr_85\" style=\"left:716px;bottom:661px;letter-spacing:0.01px;display:inline;\">(33,739,561) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"ts_85\" style=\"left:166px;bottom:619px;letter-spacing:0.01px;display:inline;\">Tax at applicable income tax rate </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"tt_85\" style=\"left:599px;bottom:619px;letter-spacing:0.02px;display:inline;\">(3,132,798) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"tu_85\" style=\"left:742px;bottom:619px;letter-spacing:0.01px;display:inline;\">(858,627) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"tv_85\" style=\"left:166px;bottom:600px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">Tax effect of non-deductible expense </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"tw_85\" style=\"left:613px;bottom:600px;letter-spacing:0.04px;display:inline;\">1,311,952 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"tx_85\" style=\"left:752px;bottom:600px;display:inline;\">777,380 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"ty_85\" style=\"left:166px;bottom:581px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">Tax effect of non-taxable income </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"tz_85\" style=\"left:617px;bottom:581px;letter-spacing:0.01px;display:inline;\">(39,284) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t10_85\" style=\"left:742px;bottom:581px;letter-spacing:0.01px;display:inline;\">(114,271) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t11_85\" style=\"left:166px;bottom:561px;letter-spacing:0.02px;word-spacing:-0.09px;display:inline;\">Tax effect on temporary differences </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"t12_85\" style=\"left:630px;bottom:561px;letter-spacing:0.03px;display:inline;\">12,237 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t13_85\" style=\"left:752px;bottom:561px;display:inline;\">498,200 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t14_85\" style=\"left:166px;bottom:541px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">Tax effect of tax losses not recognised </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"t15_85\" style=\"left:611px;bottom:541px;letter-spacing:0.03px;display:inline;\">1,864,323 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t16_85\" style=\"left:795px;bottom:541px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t17_85\" style=\"left:166px;bottom:522px;letter-spacing:0.02px;display:inline;\">Utilisation of tax losses brought forward </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"t18_85\" style=\"left:665px;bottom:522px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t19_85\" style=\"left:795px;bottom:522px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t1a_85\" style=\"left:166px;bottom:503px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Under provision in prior year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"t1b_85\" style=\"left:625px;bottom:503px;letter-spacing:0.01px;display:inline;\">(6,452) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t1c_85\" style=\"left:767px;bottom:503px;display:inline;\">6,452 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t1d_85\" style=\"left:166px;bottom:483px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Tax reduction </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"t1e_85\" style=\"left:625px;bottom:483px;letter-spacing:0.01px;display:inline;\">(3,000) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t1f_85\" style=\"left:758px;bottom:483px;letter-spacing:0.01px;display:inline;\">(3,000) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t1g_85\" style=\"left:166px;bottom:464px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Tax at applicable concessionary rate </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"t1h_85\" style=\"left:626px;bottom:464px;letter-spacing:0.02px;display:inline;\">(8,214) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t1i_85\" style=\"left:742px;bottom:464px;letter-spacing:0.01px;display:inline;\">(117,165) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t1j_85\" style=\"left:166px;bottom:443px;letter-spacing:0.03px;word-spacing:-0.15px;display:inline;\">Income tax expense </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_85\" id=\"t1k_85\" style=\"left:626px;bottom:443px;letter-spacing:0.02px;display:inline;\">(1,237) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_85\" id=\"t1l_85\" style=\"left:752px;bottom:443px;display:inline;\">188,969 </div></td></tr></table>\n<div class=\"t s7_85\" id=\"t1m_85\" style=\"left:165px;bottom:370px;letter-spacing:-0.08px;word-spacing:0.38px;display:inline;\">A total of tax loss of approximately HK$2,010,000 and GBP 13,000 has been carried forward on </div><div class=\"t s7_85\" id=\"t1n_85\" style=\"left:165px;bottom:349px;letter-spacing:-0.07px;word-spacing:0.18px;display:inline;\">individual group entities and these tax losses could be carried forward until the winding up of the </div><span>relevant entities. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00172": {
   "value": "<span>Deferred tax assets have not been recognised in respect of these losses due to the </span><span>unpredictability of future taxable profits streams of the subsidiaries in Hong Kong.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00173": {
   "value": "<span>10. </span><div class=\"t s4_86\" id=\"t5_86\" style=\"left:165px;bottom:1173px;letter-spacing:0.33px;word-spacing:-0.07px;display:inline;\">LOSS PER SHARE </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t6_86\" style=\"left:628px;bottom:1140px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t7_86\" style=\"left:758px;bottom:1140px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t8_86\" style=\"left:626px;bottom:1120px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t9_86\" style=\"left:757px;bottom:1120px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"ta_86\" style=\"left:166px;bottom:1081px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">Loss attributable to equity shareholders </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"tb_86\" style=\"left:592px;bottom:1081px;letter-spacing:0.02px;display:inline;\">(12,878,692) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"tc_86\" style=\"left:724px;bottom:1081px;letter-spacing:0.01px;display:inline;\">(33,739,561) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"td_86\" style=\"left:166px;bottom:1059px;letter-spacing:0.02px;word-spacing:-0.04px;display:inline;\">Weighted average number of ordinary shares </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"te_86\" style=\"left:591px;bottom:1059px;letter-spacing:0.03px;display:inline;\">150,410,420 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"tf_86\" style=\"left:726px;bottom:1059px;display:inline;\">145,926,608 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"tg_86\" style=\"left:166px;bottom:1021px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Loss per share in HK$: </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"th_86\" style=\"left:166px;bottom:1001px;letter-spacing:0.04px;display:inline;\">Basic </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"ti_86\" style=\"left:166px;bottom:982px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">\u2013 Continuing operations </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"tj_86\" style=\"left:587px;bottom:982px;letter-spacing:0.03px;word-spacing:0.02px;display:inline;\">(8.56 cents) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"tk_86\" style=\"left:721px;bottom:982px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">(21.11 cents) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"tl_86\" style=\"left:166px;bottom:962px;letter-spacing:0.01px;word-spacing:0.07px;display:inline;\">\u2013 Discontinued operation </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"tm_86\" style=\"left:632px;bottom:962px;letter-spacing:0.08px;display:inline;\">N/A </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"tn_86\" style=\"left:729px;bottom:962px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">(2.01 cents) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"to_86\" style=\"left:166px;bottom:923px;letter-spacing:0.02px;display:inline;\">Diluted </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"tp_86\" style=\"left:166px;bottom:904px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">\u2013 Continuing operations </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"tq_86\" style=\"left:587px;bottom:904px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">(8.56 cents) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"tr_86\" style=\"left:721px;bottom:904px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">(21.11 cents) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"ts_86\" style=\"left:166px;bottom:884px;letter-spacing:0.01px;word-spacing:0.07px;display:inline;\">\u2013 Discontinued operation </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"tt_86\" style=\"left:632px;bottom:884px;letter-spacing:0.08px;display:inline;\">N/A </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"tu_86\" style=\"left:729px;bottom:884px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">(2.01 cents) </div></td></tr></table>\n<div class=\"t s7_86\" id=\"tv_86\" style=\"left:165px;bottom:823px;letter-spacing:-0.07px;word-spacing:0.22px;display:inline;\">There were no potential dilutive ordinary shares in existence during the years ended 31 March </div><span>2026 and 2025, and hence diluted earnings per share is the same as the basic earnings per share.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00178": {
   "value": "<span>11. </span><div class=\"t s4_86\" id=\"ty_86\" style=\"left:165px;bottom:742px;letter-spacing:0.34px;display:inline;\">GOODWILL </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"tz_86\" style=\"left:627px;bottom:709px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t10_86\" style=\"left:758px;bottom:709px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t11_86\" style=\"left:625px;bottom:690px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t12_86\" style=\"left:756px;bottom:690px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t13_86\" style=\"left:166px;bottom:671px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">Cost and net carrying amount </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t14_86\" style=\"left:166px;bottom:651px;letter-spacing:0.03px;word-spacing:-0.07px;display:inline;\">At 1 April </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t15_86\" style=\"left:652px;bottom:651px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t16_86\" style=\"left:739px;bottom:651px;display:inline;\">759,289 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t17_86\" style=\"left:166px;bottom:631px;letter-spacing:0.04px;display:inline;\">Additions </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t18_86\" style=\"left:652px;bottom:631px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t19_86\" style=\"left:783px;bottom:631px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t1a_86\" style=\"left:166px;bottom:612px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Impairment losses </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t1b_86\" style=\"left:652px;bottom:612px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t1c_86\" style=\"left:734px;bottom:612px;letter-spacing:0.01px;display:inline;\">(759,289) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t1d_86\" style=\"left:166px;bottom:592px;letter-spacing:0.03px;word-spacing:-0.06px;display:inline;\">At 31 March </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t1e_86\" style=\"left:652px;bottom:592px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t1f_86\" style=\"left:783px;bottom:592px;display:inline;\">- </div></td></tr></table><div></div><div class=\"t s3_87\" id=\"t4_87\" style=\"left:110px;bottom:1151px;letter-spacing:0.05px;display:inline;\"><span>12. </span></div><div class=\"t s4_87\" id=\"t5_87\" style=\"left:165px;bottom:1151px;letter-spacing:0.35px;word-spacing:0.09px;display:inline;\">INTANGIBLE ASSETS </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t6_87\" style=\"left:363px;bottom:1116px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Development cost </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t7_87\" style=\"left:552px;bottom:1118px;letter-spacing:0.04px;display:inline;\">Money </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t9_87\" style=\"left:627px;bottom:1118px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Virtual assets </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"ta_87\" style=\"left:801px;bottom:1118px;letter-spacing:0.04px;display:inline;\">Total </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t8_87\" style=\"left:541px;bottom:1099px;letter-spacing:0.04px;display:inline;\">Lending </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"tb_87\" style=\"left:453px;bottom:1084px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"tc_87\" style=\"left:567px;bottom:1084px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"td_87\" style=\"left:686px;bottom:1084px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"te_87\" style=\"left:805px;bottom:1084px;letter-spacing:0.08px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"tf_87\" style=\"left:166px;bottom:1051px;letter-spacing:0.03px;display:inline;\">Cost </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tg_87\" style=\"left:166px;bottom:1026px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">1 April 2024 (Restated) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"th_87\" style=\"left:413px;bottom:1026px;display:inline;\">31,640,585 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"ti_87\" style=\"left:588px;bottom:1026px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tj_87\" style=\"left:708px;bottom:1026px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tk_87\" style=\"left:765px;bottom:1026px;display:inline;\">31,640,585 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tl_87\" style=\"left:166px;bottom:994px;letter-spacing:0.04px;display:inline;\">Additions </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tm_87\" style=\"left:475px;bottom:994px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tn_87\" style=\"left:545px;bottom:994px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"to_87\" style=\"left:708px;bottom:994px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tp_87\" style=\"left:783px;bottom:994px;display:inline;\">230,000 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tq_87\" style=\"left:166px;bottom:970px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tr_87\" style=\"left:413px;bottom:970px;display:inline;\">31,640,585 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"ts_87\" style=\"left:545px;bottom:970px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tt_87\" style=\"left:708px;bottom:970px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tu_87\" style=\"left:765px;bottom:970px;display:inline;\">31,870,585 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tv_87\" style=\"left:166px;bottom:945px;letter-spacing:0.04px;display:inline;\">Additions </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tw_87\" style=\"left:475px;bottom:945px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tx_87\" style=\"left:588px;bottom:945px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"ty_87\" style=\"left:653px;bottom:945px;display:inline;\">2,162,852 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tz_87\" style=\"left:772px;bottom:945px;display:inline;\">2,162,852 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t10_87\" style=\"left:166px;bottom:921px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t11_87\" style=\"left:413px;bottom:921px;letter-spacing:0.02px;display:inline;\">31,640,585 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t12_87\" style=\"left:544px;bottom:921px;letter-spacing:0.01px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t13_87\" style=\"left:653px;bottom:921px;letter-spacing:0.03px;display:inline;\">2,162,852 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t14_87\" style=\"left:763px;bottom:921px;letter-spacing:0.02px;display:inline;\">34,033,437 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t15_87\" style=\"left:166px;bottom:874px;letter-spacing:0.01px;display:inline;\">Accumulated </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t16_87\" style=\"left:180px;bottom:854px;letter-spacing:0.02px;display:inline;\">amortisation </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t17_87\" style=\"left:166px;bottom:821px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">1 April 2024 (Restated) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t18_87\" style=\"left:420px;bottom:811px;display:inline;\">3,486,127 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t19_87\" style=\"left:772px;bottom:811px;display:inline;\">3,486,127 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1a_87\" style=\"left:166px;bottom:779px;letter-spacing:0.02px;word-spacing:3.98px;display:inline;\">Amortization provided for </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1b_87\" style=\"left:180px;bottom:759px;letter-spacing:0.02px;display:inline;\">year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1c_87\" style=\"left:420px;bottom:768px;display:inline;\">4,140,742 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1d_87\" style=\"left:588px;bottom:768px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1e_87\" style=\"left:772px;bottom:768px;display:inline;\">4,140,742 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1f_87\" style=\"left:166px;bottom:737px;letter-spacing:0.02px;word-spacing:4.53px;display:inline;\">Impairment losses for the </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1g_87\" style=\"left:180px;bottom:717px;letter-spacing:0.02px;display:inline;\">year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1h_87\" style=\"left:413px;bottom:719px;display:inline;\">19,257,909 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1i_87\" style=\"left:588px;bottom:719px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1j_87\" style=\"left:765px;bottom:719px;display:inline;\">19,257,909 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1k_87\" style=\"left:166px;bottom:685px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Exchange realignment </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1l_87\" style=\"left:439px;bottom:682px;display:inline;\">13,562 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1m_87\" style=\"left:588px;bottom:682px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1n_87\" style=\"left:791px;bottom:682px;display:inline;\">13,562 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t1o_87\" style=\"left:166px;bottom:649px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1p_87\" style=\"left:413px;bottom:650px;display:inline;\">26,898,340 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1r_87\" style=\"left:588px;bottom:647px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1s_87\" style=\"left:765px;bottom:647px;display:inline;\">26,898,340 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t1t_87\" style=\"left:166px;bottom:615px;letter-spacing:0.02px;display:inline;\">Amortization </div> <div class=\"t s5_87\" id=\"t1u_87\" style=\"left:280px;bottom:615px;letter-spacing:0.01px;display:inline;\">provided </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1q_87\" style=\"left:457px;bottom:618px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1y_87\" style=\"left:708px;bottom:615px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t1v_87\" style=\"left:180px;bottom:596px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">for year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1w_87\" style=\"left:420px;bottom:610px;display:inline;\">1,664,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1x_87\" style=\"left:588px;bottom:610px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1z_87\" style=\"left:772px;bottom:610px;display:inline;\">1,664,000 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t20_87\" style=\"left:166px;bottom:577px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Impairment losses for the </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t24_87\" style=\"left:708px;bottom:577px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t21_87\" style=\"left:180px;bottom:558px;letter-spacing:0.01px;display:inline;\">year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t22_87\" style=\"left:420px;bottom:572px;display:inline;\">3,071,667 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t23_87\" style=\"left:545px;bottom:572px;display:inline;\">230,000 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t25_87\" style=\"left:772px;bottom:572px;display:inline;\">3,301,667 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t26_87\" style=\"left:166px;bottom:540px;letter-spacing:0.04px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t27_87\" style=\"left:414px;bottom:540px;letter-spacing:0.03px;display:inline;\">31,633,918 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t28_87\" style=\"left:544px;bottom:540px;letter-spacing:0.01px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t29_87\" style=\"left:707px;bottom:540px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2a_87\" style=\"left:766px;bottom:540px;letter-spacing:0.03px;display:inline;\">31,863,918 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2b_87\" style=\"left:166px;bottom:488px;letter-spacing:0.05px;word-spacing:-0.16px;display:inline;\">Net Book Value </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2c_87\" style=\"left:166px;bottom:456px;letter-spacing:0.04px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2d_87\" style=\"left:446px;bottom:456px;letter-spacing:0.01px;display:inline;\">6,667 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2e_87\" style=\"left:588px;bottom:456px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2f_87\" style=\"left:653px;bottom:456px;letter-spacing:0.03px;display:inline;\">2,162,852 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2g_87\" style=\"left:773px;bottom:456px;letter-spacing:0.03px;display:inline;\">2,169,519 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2h_87\" style=\"left:166px;bottom:419px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2i_87\" style=\"left:419px;bottom:419px;letter-spacing:0.02px;display:inline;\">4,742,333 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2j_87\" style=\"left:544px;bottom:419px;letter-spacing:0.01px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2k_87\" style=\"left:707px;bottom:419px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2l_87\" style=\"left:771px;bottom:419px;letter-spacing:0.02px;display:inline;\">4,972,333 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2m_87\" style=\"left:166px;bottom:386px;letter-spacing:0.01px;word-spacing:-0.72px;display:inline;\">At 31 March 2024 (restated) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2n_87\" style=\"left:413px;bottom:384px;letter-spacing:0.02px;display:inline;\">28,154,458 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2o_87\" style=\"left:588px;bottom:384px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2p_87\" style=\"left:707px;bottom:388px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2q_87\" style=\"left:765px;bottom:384px;letter-spacing:0.02px;display:inline;\">28,154,458 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t2r_87\" style=\"left:428px;bottom:352px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t2s_87\" style=\"left:568px;bottom:352px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr></table>\n<div class=\"t s7_87\" id=\"t2t_87\" style=\"left:165px;bottom:306px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">The development cost intangible asset have definite useful lives and is amortised on a straight- </div><div class=\"t s7_87\" id=\"t2u_87\" style=\"left:165px;bottom:286px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">line basis ranged over 5 years and 10 years. </div><div class=\"t s7_87\" id=\"t2v_87\" style=\"left:165px;bottom:253px;letter-spacing:-0.1px;word-spacing:1.48px;display:inline;\">During the year ended 31 March 2026, the Group reviewed the recoverable amounts of the </div><div class=\"t s7_87\" id=\"t2w_87\" style=\"left:165px;bottom:233px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">development costs, provision of impairment loss has been recognised during the year. </div><div></div><div class=\"t s5_88\" id=\"t6_88\" style=\"left:165px;bottom:1139px;letter-spacing:-0.09px;word-spacing:-0.56px;display:inline;\">The money lending licence held by the Group has no foreseeable limit to the period over which </div>\n<div class=\"t s5_88\" id=\"t7_88\" style=\"left:165px;bottom:1118px;letter-spacing:-0.08px;word-spacing:-0.21px;display:inline;\">it could be used to generate net cash inflows and was therefore assessed as having an indefinite </div>\n<div class=\"t s5_88\" id=\"t8_88\" style=\"left:165px;bottom:1098px;letter-spacing:-0.08px;word-spacing:0.17px;display:inline;\">useful life on initial recognition. In accordance with IAS 38, the licence was not amortised but </div>\n<div class=\"t s5_88\" id=\"t9_88\" style=\"left:165px;bottom:1077px;letter-spacing:-0.08px;word-spacing:-0.02px;display:inline;\">was tested for impairment annually. </div>\n<div class=\"t s5_88\" id=\"ta_88\" style=\"left:165px;bottom:1045px;letter-spacing:-0.09px;word-spacing:1.81px;display:inline;\">The licence has not generated any revenue since it was acquired. During the year ended 31 </div>\n<div class=\"t s5_88\" id=\"tb_88\" style=\"left:165px;bottom:1024px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">March 2026 the Directors reviewed the recoverable amount of the licence and concluded that, </div>\n<div class=\"t s5_88\" id=\"tc_88\" style=\"left:165px;bottom:1004px;letter-spacing:-0.07px;word-spacing:-0.19px;display:inline;\">in the absence of any committed or probable lending pipeline, any customer base, or any other </div>\n<div class=\"t s5_88\" id=\"td_88\" style=\"left:165px;bottom:984px;letter-spacing:-0.08px;word-spacing:-0.18px;display:inline;\">identified source of future economic benefit, no future cash inflows are expected to be derived </div>\n<div class=\"t s5_88\" id=\"te_88\" style=\"left:165px;bottom:963px;letter-spacing:-0.06px;word-spacing:-0.18px;display:inline;\">from it. The Directors further concluded that the fair value less costs of disposal of the licence </div>\n<div class=\"t s5_88\" id=\"tf_88\" style=\"left:165px;bottom:943px;letter-spacing:-0.07px;word-spacing:0.56px;display:inline;\">could not be reliably measured, there being no active market for the licence and no identified </div>\n<div class=\"t s5_88\" id=\"tg_88\" style=\"left:165px;bottom:922px;letter-spacing:-0.08px;word-spacing:3.08px;display:inline;\">purchaser. The recoverable amount of the licence was accordingly assessed as nil and an </div>\n<div class=\"t s5_88\" id=\"th_88\" style=\"left:165px;bottom:902px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">impairment loss of HK$230,000 (2025: HK$Nil) was recognised in profit or loss, reducing the </div>\n<div class=\"t s5_88\" id=\"ti_88\" style=\"left:165px;bottom:881px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">carrying amount of the licence to HK$Nil at 31 March 2026. </div>\n<div class=\"t s5_88\" id=\"tj_88\" style=\"left:165px;bottom:849px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Virtual assets </div>\n<div class=\"t s5_88\" id=\"tk_88\" style=\"left:165px;bottom:816px;letter-spacing:-0.09px;word-spacing:1.61px;display:inline;\">During the year ended 31 March 2026, the Group acquired virtual assets for a total cost of </div>\n<div class=\"t s5_88\" id=\"tl_88\" style=\"left:165px;bottom:796px;letter-spacing:-0.09px;word-spacing:2.73px;display:inline;\">HK$2,162,852 (2025: HK$Nil), comprising USDT (Tether), a US dollar-pegged stablecoin </div>\n<div class=\"t s5_88\" id=\"tm_88\" style=\"left:165px;bottom:775px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">cryptocurrency. The virtual assets are held for the purpose of a short-term investment, which </div>\n<div class=\"t s5_88\" id=\"tn_88\" style=\"left:165px;bottom:755px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">the Group expects to realise within twelve months of the reporting date. </div>\n<div class=\"t s5_88\" id=\"to_88\" style=\"left:165px;bottom:722px;letter-spacing:-0.09px;word-spacing:1.64px;display:inline;\">The directors have assessed that the virtual assets do not meet the definition of inventories </div>\n<div class=\"t s5_88\" id=\"tp_88\" style=\"left:165px;bottom:702px;letter-spacing:-0.07px;word-spacing:0.34px;display:inline;\">under IAS 2, as they are not held for sale in the ordinary course of the Group\u2019s business. The </div>\n<div class=\"t s5_88\" id=\"tq_88\" style=\"left:165px;bottom:682px;letter-spacing:-0.07px;word-spacing:5.85px;display:inline;\">virtual assets are identifiable, non-monetary assets without physical substance and are </div>\n<div class=\"t s5_88\" id=\"tr_88\" style=\"left:165px;bottom:661px;letter-spacing:-0.08px;word-spacing:0.72px;display:inline;\">accordingly classified and accounted for as intangible assets under IAS 38 (see Note 2.9). No </div>\n<div class=\"t s5_88\" id=\"ts_88\" style=\"left:165px;bottom:641px;letter-spacing:-0.08px;display:inline;\">amortisation or impairment has been recognised in respect of the virtual assets during the year </div>\n<div class=\"t s5_88\" id=\"tt_88\" style=\"left:165px;bottom:620px;letter-spacing:-0.09px;word-spacing:-0.18px;display:inline;\">ended 31 March 2026, as the asset was acquired shortly before the reporting date and is held as </div>\n<div class=\"t s5_88\" id=\"tu_88\" style=\"left:165px;bottom:600px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">a short-term investment; no indicators of impairment were identified as at 31 March 2026. </div>\n<div class=\"t s5_88\" id=\"tv_88\" style=\"left:165px;bottom:567px;letter-spacing:-0.09px;word-spacing:0.01px;display:inline;\">Virtual assets are measured at cost less accumulated impairment losses (see Note 2.9). As at 31 </div>\n<div class=\"t s5_88\" id=\"tw_88\" style=\"left:165px;bottom:547px;letter-spacing:-0.09px;word-spacing:3.13px;display:inline;\">March 2026, the carrying amount of the Group\u2019s virtual assets was HK$2,162,852 (2025: </div>\n<div class=\"t s5_88\" id=\"tx_88\" style=\"left:165px;bottom:526px;letter-spacing:-0.06px;display:inline;\">HK$Nil). </div>\n<div class=\"t s5_88\" id=\"ty_88\" style=\"left:165px;bottom:494px;letter-spacing:-0.08px;word-spacing:1.27px;display:inline;\">The Group is exposed to custody, credit and liquidity risks in respect of its virtual assets, as </div>\n<div class=\"t s5_88\" id=\"tz_88\" style=\"left:165px;bottom:473px;letter-spacing:-0.08px;word-spacing:1.65px;display:inline;\">described in Note 2.9. The USDT is held by a component (subsidiary) company within the </div>\n<div class=\"t s5_88\" id=\"t10_88\" style=\"left:165px;bottom:453px;letter-spacing:-0.07px;word-spacing:3.09px;display:inline;\">Group through a third-party custodian, a certified trust company in Hong Kong] As the </div>\n<div class=\"t s5_88\" id=\"t11_88\" style=\"left:165px;bottom:433px;letter-spacing:-0.08px;word-spacing:3.29px;display:inline;\">Group\u2019s virtual assets comprise USDT, a US dollar-pegged stablecoin, the Group is also </div>\n<div class=\"t s5_88\" id=\"t12_88\" style=\"left:165px;bottom:412px;letter-spacing:-0.08px;word-spacing:4.02px;display:inline;\">exposed to peg-stability and issuer reserve-backing risk in respect of Tether Limited, as </div>\n<span>described in Note 2.9.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00174": {
   "value": "<span>11. </span><div class=\"t s4_86\" id=\"ty_86\" style=\"left:165px;bottom:742px;letter-spacing:0.34px;display:inline;\">GOODWILL </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"tz_86\" style=\"left:627px;bottom:709px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t10_86\" style=\"left:758px;bottom:709px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t11_86\" style=\"left:625px;bottom:690px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t12_86\" style=\"left:756px;bottom:690px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t13_86\" style=\"left:166px;bottom:671px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">Cost and net carrying amount </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t14_86\" style=\"left:166px;bottom:651px;letter-spacing:0.03px;word-spacing:-0.07px;display:inline;\">At 1 April </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t15_86\" style=\"left:652px;bottom:651px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t16_86\" style=\"left:739px;bottom:651px;display:inline;\">759,289 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t17_86\" style=\"left:166px;bottom:631px;letter-spacing:0.04px;display:inline;\">Additions </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t18_86\" style=\"left:652px;bottom:631px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t19_86\" style=\"left:783px;bottom:631px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t1a_86\" style=\"left:166px;bottom:612px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Impairment losses </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t1b_86\" style=\"left:652px;bottom:612px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t1c_86\" style=\"left:734px;bottom:612px;letter-spacing:0.01px;display:inline;\">(759,289) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t1d_86\" style=\"left:166px;bottom:592px;letter-spacing:0.03px;word-spacing:-0.06px;display:inline;\">At 31 March </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_86\" id=\"t1e_86\" style=\"left:652px;bottom:592px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_86\" id=\"t1f_86\" style=\"left:783px;bottom:592px;display:inline;\">- </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00175": {
   "value": "<span>12. </span><div class=\"t s4_87\" id=\"t5_87\" style=\"left:165px;bottom:1151px;letter-spacing:0.35px;word-spacing:0.09px;display:inline;\">INTANGIBLE ASSETS </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t6_87\" style=\"left:363px;bottom:1116px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Development cost </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t7_87\" style=\"left:552px;bottom:1118px;letter-spacing:0.04px;display:inline;\">Money </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t9_87\" style=\"left:627px;bottom:1118px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Virtual assets </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"ta_87\" style=\"left:801px;bottom:1118px;letter-spacing:0.04px;display:inline;\">Total </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t8_87\" style=\"left:541px;bottom:1099px;letter-spacing:0.04px;display:inline;\">Lending </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"tb_87\" style=\"left:453px;bottom:1084px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"tc_87\" style=\"left:567px;bottom:1084px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"td_87\" style=\"left:686px;bottom:1084px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"te_87\" style=\"left:805px;bottom:1084px;letter-spacing:0.08px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"tf_87\" style=\"left:166px;bottom:1051px;letter-spacing:0.03px;display:inline;\">Cost </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tg_87\" style=\"left:166px;bottom:1026px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">1 April 2024 (Restated) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"th_87\" style=\"left:413px;bottom:1026px;display:inline;\">31,640,585 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"ti_87\" style=\"left:588px;bottom:1026px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tj_87\" style=\"left:708px;bottom:1026px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tk_87\" style=\"left:765px;bottom:1026px;display:inline;\">31,640,585 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tl_87\" style=\"left:166px;bottom:994px;letter-spacing:0.04px;display:inline;\">Additions </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tm_87\" style=\"left:475px;bottom:994px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tn_87\" style=\"left:545px;bottom:994px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"to_87\" style=\"left:708px;bottom:994px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tp_87\" style=\"left:783px;bottom:994px;display:inline;\">230,000 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tq_87\" style=\"left:166px;bottom:970px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tr_87\" style=\"left:413px;bottom:970px;display:inline;\">31,640,585 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"ts_87\" style=\"left:545px;bottom:970px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tt_87\" style=\"left:708px;bottom:970px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tu_87\" style=\"left:765px;bottom:970px;display:inline;\">31,870,585 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tv_87\" style=\"left:166px;bottom:945px;letter-spacing:0.04px;display:inline;\">Additions </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tw_87\" style=\"left:475px;bottom:945px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tx_87\" style=\"left:588px;bottom:945px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"ty_87\" style=\"left:653px;bottom:945px;display:inline;\">2,162,852 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tz_87\" style=\"left:772px;bottom:945px;display:inline;\">2,162,852 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t10_87\" style=\"left:166px;bottom:921px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t11_87\" style=\"left:413px;bottom:921px;letter-spacing:0.02px;display:inline;\">31,640,585 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t12_87\" style=\"left:544px;bottom:921px;letter-spacing:0.01px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t13_87\" style=\"left:653px;bottom:921px;letter-spacing:0.03px;display:inline;\">2,162,852 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t14_87\" style=\"left:763px;bottom:921px;letter-spacing:0.02px;display:inline;\">34,033,437 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t15_87\" style=\"left:166px;bottom:874px;letter-spacing:0.01px;display:inline;\">Accumulated </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t16_87\" style=\"left:180px;bottom:854px;letter-spacing:0.02px;display:inline;\">amortisation </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t17_87\" style=\"left:166px;bottom:821px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">1 April 2024 (Restated) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t18_87\" style=\"left:420px;bottom:811px;display:inline;\">3,486,127 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t19_87\" style=\"left:772px;bottom:811px;display:inline;\">3,486,127 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1a_87\" style=\"left:166px;bottom:779px;letter-spacing:0.02px;word-spacing:3.98px;display:inline;\">Amortization provided for </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1b_87\" style=\"left:180px;bottom:759px;letter-spacing:0.02px;display:inline;\">year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1c_87\" style=\"left:420px;bottom:768px;display:inline;\">4,140,742 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1d_87\" style=\"left:588px;bottom:768px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1e_87\" style=\"left:772px;bottom:768px;display:inline;\">4,140,742 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1f_87\" style=\"left:166px;bottom:737px;letter-spacing:0.02px;word-spacing:4.53px;display:inline;\">Impairment losses for the </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1g_87\" style=\"left:180px;bottom:717px;letter-spacing:0.02px;display:inline;\">year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1h_87\" style=\"left:413px;bottom:719px;display:inline;\">19,257,909 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1i_87\" style=\"left:588px;bottom:719px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1j_87\" style=\"left:765px;bottom:719px;display:inline;\">19,257,909 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1k_87\" style=\"left:166px;bottom:685px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Exchange realignment </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1l_87\" style=\"left:439px;bottom:682px;display:inline;\">13,562 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1m_87\" style=\"left:588px;bottom:682px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1n_87\" style=\"left:791px;bottom:682px;display:inline;\">13,562 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t1o_87\" style=\"left:166px;bottom:649px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1p_87\" style=\"left:413px;bottom:650px;display:inline;\">26,898,340 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1r_87\" style=\"left:588px;bottom:647px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1s_87\" style=\"left:765px;bottom:647px;display:inline;\">26,898,340 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t1t_87\" style=\"left:166px;bottom:615px;letter-spacing:0.02px;display:inline;\">Amortization </div> <div class=\"t s5_87\" id=\"t1u_87\" style=\"left:280px;bottom:615px;letter-spacing:0.01px;display:inline;\">provided </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1q_87\" style=\"left:457px;bottom:618px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1y_87\" style=\"left:708px;bottom:615px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t1v_87\" style=\"left:180px;bottom:596px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">for year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1w_87\" style=\"left:420px;bottom:610px;display:inline;\">1,664,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1x_87\" style=\"left:588px;bottom:610px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1z_87\" style=\"left:772px;bottom:610px;display:inline;\">1,664,000 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t20_87\" style=\"left:166px;bottom:577px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Impairment losses for the </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t24_87\" style=\"left:708px;bottom:577px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t21_87\" style=\"left:180px;bottom:558px;letter-spacing:0.01px;display:inline;\">year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t22_87\" style=\"left:420px;bottom:572px;display:inline;\">3,071,667 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t23_87\" style=\"left:545px;bottom:572px;display:inline;\">230,000 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t25_87\" style=\"left:772px;bottom:572px;display:inline;\">3,301,667 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t26_87\" style=\"left:166px;bottom:540px;letter-spacing:0.04px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t27_87\" style=\"left:414px;bottom:540px;letter-spacing:0.03px;display:inline;\">31,633,918 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t28_87\" style=\"left:544px;bottom:540px;letter-spacing:0.01px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t29_87\" style=\"left:707px;bottom:540px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2a_87\" style=\"left:766px;bottom:540px;letter-spacing:0.03px;display:inline;\">31,863,918 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2b_87\" style=\"left:166px;bottom:488px;letter-spacing:0.05px;word-spacing:-0.16px;display:inline;\">Net Book Value </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2c_87\" style=\"left:166px;bottom:456px;letter-spacing:0.04px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2d_87\" style=\"left:446px;bottom:456px;letter-spacing:0.01px;display:inline;\">6,667 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2e_87\" style=\"left:588px;bottom:456px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2f_87\" style=\"left:653px;bottom:456px;letter-spacing:0.03px;display:inline;\">2,162,852 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2g_87\" style=\"left:773px;bottom:456px;letter-spacing:0.03px;display:inline;\">2,169,519 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2h_87\" style=\"left:166px;bottom:419px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2i_87\" style=\"left:419px;bottom:419px;letter-spacing:0.02px;display:inline;\">4,742,333 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2j_87\" style=\"left:544px;bottom:419px;letter-spacing:0.01px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2k_87\" style=\"left:707px;bottom:419px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2l_87\" style=\"left:771px;bottom:419px;letter-spacing:0.02px;display:inline;\">4,972,333 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2m_87\" style=\"left:166px;bottom:386px;letter-spacing:0.01px;word-spacing:-0.72px;display:inline;\">At 31 March 2024 (restated) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2n_87\" style=\"left:413px;bottom:384px;letter-spacing:0.02px;display:inline;\">28,154,458 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2o_87\" style=\"left:588px;bottom:384px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2p_87\" style=\"left:707px;bottom:388px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2q_87\" style=\"left:765px;bottom:384px;letter-spacing:0.02px;display:inline;\">28,154,458 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t2r_87\" style=\"left:428px;bottom:352px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t2s_87\" style=\"left:568px;bottom:352px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr></table>\n<div class=\"t s7_87\" id=\"t2t_87\" style=\"left:165px;bottom:306px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">The development cost intangible asset have definite useful lives and is amortised on a straight- </div><div class=\"t s7_87\" id=\"t2u_87\" style=\"left:165px;bottom:286px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">line basis ranged over 5 years and 10 years. </div><div class=\"t s7_87\" id=\"t2v_87\" style=\"left:165px;bottom:253px;letter-spacing:-0.1px;word-spacing:1.48px;display:inline;\">During the year ended 31 March 2026, the Group reviewed the recoverable amounts of the </div><div class=\"t s7_87\" id=\"t2w_87\" style=\"left:165px;bottom:233px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">development costs, provision of impairment loss has been recognised during the year. </div><div></div>\n\n<div class=\"t s5_88\" id=\"t6_88\" style=\"left:165px;bottom:1139px;letter-spacing:-0.09px;word-spacing:-0.56px;display:inline;\">The money lending licence held by the Group has no foreseeable limit to the period over which </div>\n<div class=\"t s5_88\" id=\"t7_88\" style=\"left:165px;bottom:1118px;letter-spacing:-0.08px;word-spacing:-0.21px;display:inline;\">it could be used to generate net cash inflows and was therefore assessed as having an indefinite </div>\n<div class=\"t s5_88\" id=\"t8_88\" style=\"left:165px;bottom:1098px;letter-spacing:-0.08px;word-spacing:0.17px;display:inline;\">useful life on initial recognition. In accordance with IAS 38, the licence was not amortised but </div>\n<div class=\"t s5_88\" id=\"t9_88\" style=\"left:165px;bottom:1077px;letter-spacing:-0.08px;word-spacing:-0.02px;display:inline;\">was tested for impairment annually. </div>\n<div class=\"t s5_88\" id=\"ta_88\" style=\"left:165px;bottom:1045px;letter-spacing:-0.09px;word-spacing:1.81px;display:inline;\">The licence has not generated any revenue since it was acquired. During the year ended 31 </div>\n<div class=\"t s5_88\" id=\"tb_88\" style=\"left:165px;bottom:1024px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">March 2026 the Directors reviewed the recoverable amount of the licence and concluded that, </div>\n<div class=\"t s5_88\" id=\"tc_88\" style=\"left:165px;bottom:1004px;letter-spacing:-0.07px;word-spacing:-0.19px;display:inline;\">in the absence of any committed or probable lending pipeline, any customer base, or any other </div>\n<div class=\"t s5_88\" id=\"td_88\" style=\"left:165px;bottom:984px;letter-spacing:-0.08px;word-spacing:-0.18px;display:inline;\">identified source of future economic benefit, no future cash inflows are expected to be derived </div>\n<div class=\"t s5_88\" id=\"te_88\" style=\"left:165px;bottom:963px;letter-spacing:-0.06px;word-spacing:-0.18px;display:inline;\">from it. The Directors further concluded that the fair value less costs of disposal of the licence </div>\n<div class=\"t s5_88\" id=\"tf_88\" style=\"left:165px;bottom:943px;letter-spacing:-0.07px;word-spacing:0.56px;display:inline;\">could not be reliably measured, there being no active market for the licence and no identified </div>\n<div class=\"t s5_88\" id=\"tg_88\" style=\"left:165px;bottom:922px;letter-spacing:-0.08px;word-spacing:3.08px;display:inline;\">purchaser. The recoverable amount of the licence was accordingly assessed as nil and an </div>\n<div class=\"t s5_88\" id=\"th_88\" style=\"left:165px;bottom:902px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">impairment loss of HK$230,000 (2025: HK$Nil) was recognised in profit or loss, reducing the </div>\n<div class=\"t s5_88\" id=\"ti_88\" style=\"left:165px;bottom:881px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">carrying amount of the licence to HK$Nil at 31 March 2026. </div>\n<div class=\"t s5_88\" id=\"tj_88\" style=\"left:165px;bottom:849px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Virtual assets </div>\n<div class=\"t s5_88\" id=\"tk_88\" style=\"left:165px;bottom:816px;letter-spacing:-0.09px;word-spacing:1.61px;display:inline;\">During the year ended 31 March 2026, the Group acquired virtual assets for a total cost of </div>\n<div class=\"t s5_88\" id=\"tl_88\" style=\"left:165px;bottom:796px;letter-spacing:-0.09px;word-spacing:2.73px;display:inline;\">HK$2,162,852 (2025: HK$Nil), comprising USDT (Tether), a US dollar-pegged stablecoin </div>\n<div class=\"t s5_88\" id=\"tm_88\" style=\"left:165px;bottom:775px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">cryptocurrency. The virtual assets are held for the purpose of a short-term investment, which </div>\n<div class=\"t s5_88\" id=\"tn_88\" style=\"left:165px;bottom:755px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">the Group expects to realise within twelve months of the reporting date. </div>\n<div class=\"t s5_88\" id=\"to_88\" style=\"left:165px;bottom:722px;letter-spacing:-0.09px;word-spacing:1.64px;display:inline;\">The directors have assessed that the virtual assets do not meet the definition of inventories </div>\n<div class=\"t s5_88\" id=\"tp_88\" style=\"left:165px;bottom:702px;letter-spacing:-0.07px;word-spacing:0.34px;display:inline;\">under IAS 2, as they are not held for sale in the ordinary course of the Group\u2019s business. The </div>\n<div class=\"t s5_88\" id=\"tq_88\" style=\"left:165px;bottom:682px;letter-spacing:-0.07px;word-spacing:5.85px;display:inline;\">virtual assets are identifiable, non-monetary assets without physical substance and are </div>\n<div class=\"t s5_88\" id=\"tr_88\" style=\"left:165px;bottom:661px;letter-spacing:-0.08px;word-spacing:0.72px;display:inline;\">accordingly classified and accounted for as intangible assets under IAS 38 (see Note 2.9). No </div>\n<div class=\"t s5_88\" id=\"ts_88\" style=\"left:165px;bottom:641px;letter-spacing:-0.08px;display:inline;\">amortisation or impairment has been recognised in respect of the virtual assets during the year </div>\n<div class=\"t s5_88\" id=\"tt_88\" style=\"left:165px;bottom:620px;letter-spacing:-0.09px;word-spacing:-0.18px;display:inline;\">ended 31 March 2026, as the asset was acquired shortly before the reporting date and is held as </div>\n<div class=\"t s5_88\" id=\"tu_88\" style=\"left:165px;bottom:600px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">a short-term investment; no indicators of impairment were identified as at 31 March 2026. </div>\n<div class=\"t s5_88\" id=\"tv_88\" style=\"left:165px;bottom:567px;letter-spacing:-0.09px;word-spacing:0.01px;display:inline;\">Virtual assets are measured at cost less accumulated impairment losses (see Note 2.9). As at 31 </div>\n<div class=\"t s5_88\" id=\"tw_88\" style=\"left:165px;bottom:547px;letter-spacing:-0.09px;word-spacing:3.13px;display:inline;\">March 2026, the carrying amount of the Group\u2019s virtual assets was HK$2,162,852 (2025: </div>\n<div class=\"t s5_88\" id=\"tx_88\" style=\"left:165px;bottom:526px;letter-spacing:-0.06px;display:inline;\">HK$Nil). </div>\n<div class=\"t s5_88\" id=\"ty_88\" style=\"left:165px;bottom:494px;letter-spacing:-0.08px;word-spacing:1.27px;display:inline;\">The Group is exposed to custody, credit and liquidity risks in respect of its virtual assets, as </div>\n<div class=\"t s5_88\" id=\"tz_88\" style=\"left:165px;bottom:473px;letter-spacing:-0.08px;word-spacing:1.65px;display:inline;\">described in Note 2.9. The USDT is held by a component (subsidiary) company within the </div>\n<div class=\"t s5_88\" id=\"t10_88\" style=\"left:165px;bottom:453px;letter-spacing:-0.07px;word-spacing:3.09px;display:inline;\">Group through a third-party custodian, a certified trust company in Hong Kong] As the </div>\n<div class=\"t s5_88\" id=\"t11_88\" style=\"left:165px;bottom:433px;letter-spacing:-0.08px;word-spacing:3.29px;display:inline;\">Group\u2019s virtual assets comprise USDT, a US dollar-pegged stablecoin, the Group is also </div>\n<div class=\"t s5_88\" id=\"t12_88\" style=\"left:165px;bottom:412px;letter-spacing:-0.08px;word-spacing:4.02px;display:inline;\">exposed to peg-stability and issuer reserve-backing risk in respect of Tether Limited, as </div>\n<span>described in Note 2.9.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00176": {
   "value": "<table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t6_87\" style=\"left:363px;bottom:1116px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Development cost </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t7_87\" style=\"left:552px;bottom:1118px;letter-spacing:0.04px;display:inline;\">Money </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t9_87\" style=\"left:627px;bottom:1118px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Virtual assets </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"ta_87\" style=\"left:801px;bottom:1118px;letter-spacing:0.04px;display:inline;\">Total </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t8_87\" style=\"left:541px;bottom:1099px;letter-spacing:0.04px;display:inline;\">Lending </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"tb_87\" style=\"left:453px;bottom:1084px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"tc_87\" style=\"left:567px;bottom:1084px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"td_87\" style=\"left:686px;bottom:1084px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"te_87\" style=\"left:805px;bottom:1084px;letter-spacing:0.08px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"tf_87\" style=\"left:166px;bottom:1051px;letter-spacing:0.03px;display:inline;\">Cost </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tg_87\" style=\"left:166px;bottom:1026px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">1 April 2024 (Restated) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"th_87\" style=\"left:413px;bottom:1026px;display:inline;\">31,640,585 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"ti_87\" style=\"left:588px;bottom:1026px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tj_87\" style=\"left:708px;bottom:1026px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tk_87\" style=\"left:765px;bottom:1026px;display:inline;\">31,640,585 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tl_87\" style=\"left:166px;bottom:994px;letter-spacing:0.04px;display:inline;\">Additions </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tm_87\" style=\"left:475px;bottom:994px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tn_87\" style=\"left:545px;bottom:994px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"to_87\" style=\"left:708px;bottom:994px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tp_87\" style=\"left:783px;bottom:994px;display:inline;\">230,000 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tq_87\" style=\"left:166px;bottom:970px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tr_87\" style=\"left:413px;bottom:970px;display:inline;\">31,640,585 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"ts_87\" style=\"left:545px;bottom:970px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tt_87\" style=\"left:708px;bottom:970px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tu_87\" style=\"left:765px;bottom:970px;display:inline;\">31,870,585 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tv_87\" style=\"left:166px;bottom:945px;letter-spacing:0.04px;display:inline;\">Additions </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tw_87\" style=\"left:475px;bottom:945px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tx_87\" style=\"left:588px;bottom:945px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"ty_87\" style=\"left:653px;bottom:945px;display:inline;\">2,162,852 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"tz_87\" style=\"left:772px;bottom:945px;display:inline;\">2,162,852 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t10_87\" style=\"left:166px;bottom:921px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t11_87\" style=\"left:413px;bottom:921px;letter-spacing:0.02px;display:inline;\">31,640,585 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t12_87\" style=\"left:544px;bottom:921px;letter-spacing:0.01px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t13_87\" style=\"left:653px;bottom:921px;letter-spacing:0.03px;display:inline;\">2,162,852 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t14_87\" style=\"left:763px;bottom:921px;letter-spacing:0.02px;display:inline;\">34,033,437 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t15_87\" style=\"left:166px;bottom:874px;letter-spacing:0.01px;display:inline;\">Accumulated </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t16_87\" style=\"left:180px;bottom:854px;letter-spacing:0.02px;display:inline;\">amortisation </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t17_87\" style=\"left:166px;bottom:821px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">1 April 2024 (Restated) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t18_87\" style=\"left:420px;bottom:811px;display:inline;\">3,486,127 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t19_87\" style=\"left:772px;bottom:811px;display:inline;\">3,486,127 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1a_87\" style=\"left:166px;bottom:779px;letter-spacing:0.02px;word-spacing:3.98px;display:inline;\">Amortization provided for </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1b_87\" style=\"left:180px;bottom:759px;letter-spacing:0.02px;display:inline;\">year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1c_87\" style=\"left:420px;bottom:768px;display:inline;\">4,140,742 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1d_87\" style=\"left:588px;bottom:768px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1e_87\" style=\"left:772px;bottom:768px;display:inline;\">4,140,742 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1f_87\" style=\"left:166px;bottom:737px;letter-spacing:0.02px;word-spacing:4.53px;display:inline;\">Impairment losses for the </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1g_87\" style=\"left:180px;bottom:717px;letter-spacing:0.02px;display:inline;\">year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1h_87\" style=\"left:413px;bottom:719px;display:inline;\">19,257,909 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1i_87\" style=\"left:588px;bottom:719px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1j_87\" style=\"left:765px;bottom:719px;display:inline;\">19,257,909 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1k_87\" style=\"left:166px;bottom:685px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Exchange realignment </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1l_87\" style=\"left:439px;bottom:682px;display:inline;\">13,562 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1m_87\" style=\"left:588px;bottom:682px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1n_87\" style=\"left:791px;bottom:682px;display:inline;\">13,562 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t1o_87\" style=\"left:166px;bottom:649px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1p_87\" style=\"left:413px;bottom:650px;display:inline;\">26,898,340 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1r_87\" style=\"left:588px;bottom:647px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1s_87\" style=\"left:765px;bottom:647px;display:inline;\">26,898,340 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t1t_87\" style=\"left:166px;bottom:615px;letter-spacing:0.02px;display:inline;\">Amortization </div> <div class=\"t s5_87\" id=\"t1u_87\" style=\"left:280px;bottom:615px;letter-spacing:0.01px;display:inline;\">provided </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1q_87\" style=\"left:457px;bottom:618px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1y_87\" style=\"left:708px;bottom:615px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t1v_87\" style=\"left:180px;bottom:596px;letter-spacing:0.04px;word-spacing:0.01px;display:inline;\">for year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1w_87\" style=\"left:420px;bottom:610px;display:inline;\">1,664,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1x_87\" style=\"left:588px;bottom:610px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t1z_87\" style=\"left:772px;bottom:610px;display:inline;\">1,664,000 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t20_87\" style=\"left:166px;bottom:577px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Impairment losses for the </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t24_87\" style=\"left:708px;bottom:577px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t21_87\" style=\"left:180px;bottom:558px;letter-spacing:0.01px;display:inline;\">year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t22_87\" style=\"left:420px;bottom:572px;display:inline;\">3,071,667 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t23_87\" style=\"left:545px;bottom:572px;display:inline;\">230,000 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t25_87\" style=\"left:772px;bottom:572px;display:inline;\">3,301,667 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t26_87\" style=\"left:166px;bottom:540px;letter-spacing:0.04px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t27_87\" style=\"left:414px;bottom:540px;letter-spacing:0.03px;display:inline;\">31,633,918 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t28_87\" style=\"left:544px;bottom:540px;letter-spacing:0.01px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t29_87\" style=\"left:707px;bottom:540px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2a_87\" style=\"left:766px;bottom:540px;letter-spacing:0.03px;display:inline;\">31,863,918 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2b_87\" style=\"left:166px;bottom:488px;letter-spacing:0.05px;word-spacing:-0.16px;display:inline;\">Net Book Value </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2c_87\" style=\"left:166px;bottom:456px;letter-spacing:0.04px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2d_87\" style=\"left:446px;bottom:456px;letter-spacing:0.01px;display:inline;\">6,667 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2e_87\" style=\"left:588px;bottom:456px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2f_87\" style=\"left:653px;bottom:456px;letter-spacing:0.03px;display:inline;\">2,162,852 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2g_87\" style=\"left:773px;bottom:456px;letter-spacing:0.03px;display:inline;\">2,169,519 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2h_87\" style=\"left:166px;bottom:419px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2i_87\" style=\"left:419px;bottom:419px;letter-spacing:0.02px;display:inline;\">4,742,333 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2j_87\" style=\"left:544px;bottom:419px;letter-spacing:0.01px;display:inline;\">230,000 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2k_87\" style=\"left:707px;bottom:419px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2l_87\" style=\"left:771px;bottom:419px;letter-spacing:0.02px;display:inline;\">4,972,333 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2m_87\" style=\"left:166px;bottom:386px;letter-spacing:0.01px;word-spacing:-0.72px;display:inline;\">At 31 March 2024 (restated) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2n_87\" style=\"left:413px;bottom:384px;letter-spacing:0.02px;display:inline;\">28,154,458 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2o_87\" style=\"left:588px;bottom:384px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2p_87\" style=\"left:707px;bottom:388px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_87\" id=\"t2q_87\" style=\"left:765px;bottom:384px;letter-spacing:0.02px;display:inline;\">28,154,458 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t2r_87\" style=\"left:428px;bottom:352px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_87\" id=\"t2s_87\" style=\"left:568px;bottom:352px;display:inline;\">- </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t6_89\" style=\"left:464px;bottom:1129px;letter-spacing:0.04px;display:inline;\">Office </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t8_89\" style=\"left:537px;bottom:1129px;letter-spacing:0.02px;display:inline;\">Leasehold </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"ta_89\" style=\"left:628px;bottom:1129px;letter-spacing:0.03px;display:inline;\">Furniture </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t7_89\" style=\"left:443px;bottom:1109px;letter-spacing:0.01px;display:inline;\">equipment </div> </td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t9_89\" style=\"left:520px;bottom:1109px;letter-spacing:0.02px;display:inline;\">improvement </div> </td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"tb_89\" style=\"left:629px;bottom:1109px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">&amp; fixtures </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"tc_89\" style=\"left:754px;bottom:1109px;letter-spacing:0.04px;display:inline;\">Total </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"td_89\" style=\"left:478px;bottom:1078px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"te_89\" style=\"left:579px;bottom:1078px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"tf_89\" style=\"left:665px;bottom:1078px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"tg_89\" style=\"left:758px;bottom:1078px;letter-spacing:0.08px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"th_89\" style=\"left:166px;bottom:1043px;letter-spacing:0.03px;display:inline;\">Cost </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"ti_89\" style=\"left:166px;bottom:1026px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 1 April 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tj_89\" style=\"left:462px;bottom:1026px;display:inline;\">845,464 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tk_89\" style=\"left:562px;bottom:1026px;display:inline;\">147,337 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tl_89\" style=\"left:656px;bottom:1026px;display:inline;\">78,419 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tm_89\" style=\"left:731px;bottom:1026px;display:inline;\">1,071,220 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tn_89\" style=\"left:166px;bottom:1008px;letter-spacing:0.04px;display:inline;\">Additions </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"to_89\" style=\"left:469px;bottom:1008px;display:inline;\">76,416 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tp_89\" style=\"left:606px;bottom:1008px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tq_89\" style=\"left:692px;bottom:1008px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tr_89\" style=\"left:749px;bottom:1008px;display:inline;\">76,416 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"ts_89\" style=\"left:166px;bottom:991px;letter-spacing:0.03px;display:inline;\">Disposal </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tt_89\" style=\"left:470px;bottom:991px;letter-spacing:0.02px;display:inline;\">(9,736) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tu_89\" style=\"left:561px;bottom:991px;letter-spacing:0.01px;display:inline;\">(50,428) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tv_89\" style=\"left:654px;bottom:991px;letter-spacing:0.01px;display:inline;\">(5,886) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tw_89\" style=\"left:744px;bottom:991px;letter-spacing:0.01px;display:inline;\">(66,628) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tx_89\" style=\"left:166px;bottom:974px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Exchange realignment </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"ty_89\" style=\"left:469px;bottom:974px;display:inline;\">21,810 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tz_89\" style=\"left:577px;bottom:974px;display:inline;\">3,481 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t10_89\" style=\"left:674px;bottom:974px;display:inline;\">406 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t11_89\" style=\"left:749px;bottom:974px;display:inline;\">31,049 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t12_89\" style=\"left:166px;bottom:956px;letter-spacing:0.03px;word-spacing:-0.02px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t13_89\" style=\"left:462px;bottom:956px;display:inline;\">933,954 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t14_89\" style=\"left:562px;bottom:956px;display:inline;\">105,164 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t15_89\" style=\"left:656px;bottom:956px;display:inline;\">72,939 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t16_89\" style=\"left:731px;bottom:956px;display:inline;\">1,112,057 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t17_89\" style=\"left:166px;bottom:918px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Accumulated Depreciation </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t18_89\" style=\"left:166px;bottom:900px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 1 April 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t19_89\" style=\"left:462px;bottom:900px;display:inline;\">461,576 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1a_89\" style=\"left:570px;bottom:900px;display:inline;\">43,398 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1b_89\" style=\"left:663px;bottom:900px;display:inline;\">6,408 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1c_89\" style=\"left:742px;bottom:900px;display:inline;\">511,382 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1d_89\" style=\"left:166px;bottom:883px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">Charge for the year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1e_89\" style=\"left:462px;bottom:883px;display:inline;\">166,891 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1f_89\" style=\"left:570px;bottom:883px;display:inline;\">27,087 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1g_89\" style=\"left:656px;bottom:883px;display:inline;\">15,667 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1h_89\" style=\"left:742px;bottom:883px;display:inline;\">209,645 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1i_89\" style=\"left:166px;bottom:866px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Exchange realignment </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1j_89\" style=\"left:477px;bottom:866px;display:inline;\">8,357 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1k_89\" style=\"left:577px;bottom:866px;display:inline;\">5,038 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1l_89\" style=\"left:682px;bottom:866px;letter-spacing:-0.01px;display:inline;\">39 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1m_89\" style=\"left:749px;bottom:866px;display:inline;\">13,434 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1n_89\" style=\"left:166px;bottom:849px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">Eliminated on disposals </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1o_89\" style=\"left:470px;bottom:849px;letter-spacing:0.02px;display:inline;\">(2,471) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1p_89\" style=\"left:561px;bottom:849px;letter-spacing:0.01px;display:inline;\">(12,859) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1q_89\" style=\"left:654px;bottom:849px;letter-spacing:0.01px;display:inline;\">(1,448) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1r_89\" style=\"left:744px;bottom:849px;letter-spacing:0.01px;display:inline;\">(16,778) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t1s_89\" style=\"left:166px;bottom:822px;letter-spacing:0.03px;word-spacing:-0.02px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1t_89\" style=\"left:462px;bottom:822px;display:inline;\">634,353 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1u_89\" style=\"left:570px;bottom:822px;display:inline;\">62,664 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1v_89\" style=\"left:656px;bottom:822px;display:inline;\">20,666 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1w_89\" style=\"left:742px;bottom:822px;display:inline;\">717,683 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t1x_89\" style=\"left:166px;bottom:784px;letter-spacing:0.05px;word-spacing:-0.16px;display:inline;\">Net Book Value </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t1y_89\" style=\"left:166px;bottom:767px;letter-spacing:0.03px;word-spacing:-0.02px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t1z_89\" style=\"left:462px;bottom:767px;letter-spacing:0.02px;display:inline;\">299,601 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t20_89\" style=\"left:569px;bottom:767px;letter-spacing:0.01px;display:inline;\">42,500 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t21_89\" style=\"left:655px;bottom:767px;letter-spacing:0.01px;display:inline;\">52,273 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t22_89\" style=\"left:741px;bottom:767px;letter-spacing:0.01px;display:inline;\">394,374 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t23_89\" style=\"left:166px;bottom:743px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t24_89\" style=\"left:462px;bottom:743px;display:inline;\">383,888 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t25_89\" style=\"left:562px;bottom:743px;display:inline;\">103,939 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t26_89\" style=\"left:656px;bottom:743px;display:inline;\">72,011 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t27_89\" style=\"left:742px;bottom:743px;display:inline;\">559,838 </div></td></tr></table><table><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t2a_89\" style=\"left:166px;bottom:670px;word-spacing:0.05px;display:inline;\">Lease assets </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t2b_89\" style=\"left:752px;bottom:670px;letter-spacing:0.08px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t2c_89\" style=\"left:166px;bottom:635px;letter-spacing:0.03px;display:inline;\">Cost </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2d_89\" style=\"left:166px;bottom:618px;letter-spacing:0.02px;display:inline;\">At 31 March 2024 and 1 April 2024 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2e_89\" style=\"left:736px;bottom:618px;display:inline;\">821,212 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2f_89\" style=\"left:166px;bottom:601px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">Disposal of a subsidiary </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2g_89\" style=\"left:726px;bottom:601px;letter-spacing:0.01px;display:inline;\">(821,212) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2h_89\" style=\"left:166px;bottom:583px;letter-spacing:0.03px;word-spacing:-0.02px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2i_89\" style=\"left:779px;bottom:583px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2j_89\" style=\"left:166px;bottom:565px;letter-spacing:0.03px;display:inline;\">Addition </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2k_89\" style=\"left:736px;bottom:565px;display:inline;\">819,147 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2l_89\" style=\"left:166px;bottom:548px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2m_89\" style=\"left:736px;bottom:548px;display:inline;\">819,147 </div></td></tr><tr><td class=\"tcs-selection-enabled tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t2n_89\" style=\"left:166px;bottom:521px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Accumulated Depreciation </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2o_89\" style=\"left:166px;bottom:506px;letter-spacing:0.02px;display:inline;\">At 31 March 2024 and 1 April 2024 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2p_89\" style=\"left:736px;bottom:506px;display:inline;\">317,258 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2q_89\" style=\"left:166px;bottom:489px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">Charge for the year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2r_89\" style=\"left:736px;bottom:489px;display:inline;\">307,994 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2s_89\" style=\"left:166px;bottom:472px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">Disposal of a subsidiary </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2t_89\" style=\"left:726px;bottom:472px;letter-spacing:0.01px;display:inline;\">(625,252) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2v_89\" style=\"left:166px;bottom:450px;letter-spacing:0.03px;word-spacing:-0.02px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t2u_89\" style=\"left:763px;bottom:454px;letter-spacing:0.02px;display:inline;\">[\u25cf] </div> <div class=\"t s6_89\" id=\"t2w_89\" style=\"left:779px;bottom:450px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2x_89\" style=\"left:166px;bottom:432px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">Charge for the year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t2y_89\" style=\"left:735px;bottom:432px;letter-spacing:0.01px;display:inline;\">282,672 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2z_89\" style=\"left:166px;bottom:415px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t30_89\" style=\"left:735px;bottom:415px;letter-spacing:0.01px;display:inline;\">282,672 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t31_89\" style=\"left:166px;bottom:360px;letter-spacing:0.05px;word-spacing:-0.16px;display:inline;\">Net Book Value </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t32_89\" style=\"left:166px;bottom:343px;letter-spacing:0.04px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t33_89\" style=\"left:735px;bottom:343px;letter-spacing:0.01px;display:inline;\">536,475 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t34_89\" style=\"left:166px;bottom:326px;letter-spacing:0.03px;word-spacing:-0.02px;display:inline;\">At 31 March 2025 </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t35_89\" style=\"left:779px;bottom:326px;display:inline;\">- </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00179": {
   "value": "<span>13. </span><div class=\"t s4_89\" id=\"t5_89\" style=\"left:165px;bottom:1173px;letter-spacing:0.34px;display:inline;\">PROPERTY, PLANT AND EQUIPMENT </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t6_89\" style=\"left:464px;bottom:1129px;letter-spacing:0.04px;display:inline;\">Office </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t8_89\" style=\"left:537px;bottom:1129px;letter-spacing:0.02px;display:inline;\">Leasehold </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"ta_89\" style=\"left:628px;bottom:1129px;letter-spacing:0.03px;display:inline;\">Furniture </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t7_89\" style=\"left:443px;bottom:1109px;letter-spacing:0.01px;display:inline;\">equipment </div> </td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t9_89\" style=\"left:520px;bottom:1109px;letter-spacing:0.02px;display:inline;\">improvement </div> </td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"tb_89\" style=\"left:629px;bottom:1109px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">&amp; fixtures </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"tc_89\" style=\"left:754px;bottom:1109px;letter-spacing:0.04px;display:inline;\">Total </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"td_89\" style=\"left:478px;bottom:1078px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"te_89\" style=\"left:579px;bottom:1078px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"tf_89\" style=\"left:665px;bottom:1078px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"tg_89\" style=\"left:758px;bottom:1078px;letter-spacing:0.08px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"th_89\" style=\"left:166px;bottom:1043px;letter-spacing:0.03px;display:inline;\">Cost </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"ti_89\" style=\"left:166px;bottom:1026px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 1 April 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tj_89\" style=\"left:462px;bottom:1026px;display:inline;\">845,464 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tk_89\" style=\"left:562px;bottom:1026px;display:inline;\">147,337 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tl_89\" style=\"left:656px;bottom:1026px;display:inline;\">78,419 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tm_89\" style=\"left:731px;bottom:1026px;display:inline;\">1,071,220 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tn_89\" style=\"left:166px;bottom:1008px;letter-spacing:0.04px;display:inline;\">Additions </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"to_89\" style=\"left:469px;bottom:1008px;display:inline;\">76,416 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tp_89\" style=\"left:606px;bottom:1008px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tq_89\" style=\"left:692px;bottom:1008px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tr_89\" style=\"left:749px;bottom:1008px;display:inline;\">76,416 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"ts_89\" style=\"left:166px;bottom:991px;letter-spacing:0.03px;display:inline;\">Disposal </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tt_89\" style=\"left:470px;bottom:991px;letter-spacing:0.02px;display:inline;\">(9,736) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tu_89\" style=\"left:561px;bottom:991px;letter-spacing:0.01px;display:inline;\">(50,428) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tv_89\" style=\"left:654px;bottom:991px;letter-spacing:0.01px;display:inline;\">(5,886) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tw_89\" style=\"left:744px;bottom:991px;letter-spacing:0.01px;display:inline;\">(66,628) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tx_89\" style=\"left:166px;bottom:974px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Exchange realignment </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"ty_89\" style=\"left:469px;bottom:974px;display:inline;\">21,810 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"tz_89\" style=\"left:577px;bottom:974px;display:inline;\">3,481 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t10_89\" style=\"left:674px;bottom:974px;display:inline;\">406 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t11_89\" style=\"left:749px;bottom:974px;display:inline;\">31,049 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t12_89\" style=\"left:166px;bottom:956px;letter-spacing:0.03px;word-spacing:-0.02px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t13_89\" style=\"left:462px;bottom:956px;display:inline;\">933,954 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t14_89\" style=\"left:562px;bottom:956px;display:inline;\">105,164 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t15_89\" style=\"left:656px;bottom:956px;display:inline;\">72,939 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t16_89\" style=\"left:731px;bottom:956px;display:inline;\">1,112,057 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t17_89\" style=\"left:166px;bottom:918px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Accumulated Depreciation </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t18_89\" style=\"left:166px;bottom:900px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 1 April 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t19_89\" style=\"left:462px;bottom:900px;display:inline;\">461,576 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1a_89\" style=\"left:570px;bottom:900px;display:inline;\">43,398 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1b_89\" style=\"left:663px;bottom:900px;display:inline;\">6,408 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1c_89\" style=\"left:742px;bottom:900px;display:inline;\">511,382 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1d_89\" style=\"left:166px;bottom:883px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">Charge for the year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1e_89\" style=\"left:462px;bottom:883px;display:inline;\">166,891 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1f_89\" style=\"left:570px;bottom:883px;display:inline;\">27,087 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1g_89\" style=\"left:656px;bottom:883px;display:inline;\">15,667 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1h_89\" style=\"left:742px;bottom:883px;display:inline;\">209,645 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1i_89\" style=\"left:166px;bottom:866px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Exchange realignment </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1j_89\" style=\"left:477px;bottom:866px;display:inline;\">8,357 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1k_89\" style=\"left:577px;bottom:866px;display:inline;\">5,038 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1l_89\" style=\"left:682px;bottom:866px;letter-spacing:-0.01px;display:inline;\">39 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1m_89\" style=\"left:749px;bottom:866px;display:inline;\">13,434 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1n_89\" style=\"left:166px;bottom:849px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">Eliminated on disposals </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1o_89\" style=\"left:470px;bottom:849px;letter-spacing:0.02px;display:inline;\">(2,471) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1p_89\" style=\"left:561px;bottom:849px;letter-spacing:0.01px;display:inline;\">(12,859) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1q_89\" style=\"left:654px;bottom:849px;letter-spacing:0.01px;display:inline;\">(1,448) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1r_89\" style=\"left:744px;bottom:849px;letter-spacing:0.01px;display:inline;\">(16,778) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t1s_89\" style=\"left:166px;bottom:822px;letter-spacing:0.03px;word-spacing:-0.02px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1t_89\" style=\"left:462px;bottom:822px;display:inline;\">634,353 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1u_89\" style=\"left:570px;bottom:822px;display:inline;\">62,664 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1v_89\" style=\"left:656px;bottom:822px;display:inline;\">20,666 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t1w_89\" style=\"left:742px;bottom:822px;display:inline;\">717,683 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t1x_89\" style=\"left:166px;bottom:784px;letter-spacing:0.05px;word-spacing:-0.16px;display:inline;\">Net Book Value </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t1y_89\" style=\"left:166px;bottom:767px;letter-spacing:0.03px;word-spacing:-0.02px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t1z_89\" style=\"left:462px;bottom:767px;letter-spacing:0.02px;display:inline;\">299,601 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t20_89\" style=\"left:569px;bottom:767px;letter-spacing:0.01px;display:inline;\">42,500 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t21_89\" style=\"left:655px;bottom:767px;letter-spacing:0.01px;display:inline;\">52,273 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t22_89\" style=\"left:741px;bottom:767px;letter-spacing:0.01px;display:inline;\">394,374 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t23_89\" style=\"left:166px;bottom:743px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t24_89\" style=\"left:462px;bottom:743px;display:inline;\">383,888 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t25_89\" style=\"left:562px;bottom:743px;display:inline;\">103,939 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t26_89\" style=\"left:656px;bottom:743px;display:inline;\">72,011 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t27_89\" style=\"left:742px;bottom:743px;display:inline;\">559,838 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00177": {
   "value": "<span>14. </span><div class=\"t s4_89\" id=\"t29_89\" style=\"left:165px;bottom:703px;letter-spacing:0.34px;word-spacing:-0.07px;display:inline;\">RIGHT-OF-USE ASSETS </div><table><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t2a_89\" style=\"left:166px;bottom:670px;word-spacing:0.05px;display:inline;\">Lease assets </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t2b_89\" style=\"left:752px;bottom:670px;letter-spacing:0.08px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t2c_89\" style=\"left:166px;bottom:635px;letter-spacing:0.03px;display:inline;\">Cost </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2d_89\" style=\"left:166px;bottom:618px;letter-spacing:0.02px;display:inline;\">At 31 March 2024 and 1 April 2024 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2e_89\" style=\"left:736px;bottom:618px;display:inline;\">821,212 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2f_89\" style=\"left:166px;bottom:601px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">Disposal of a subsidiary </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2g_89\" style=\"left:726px;bottom:601px;letter-spacing:0.01px;display:inline;\">(821,212) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2h_89\" style=\"left:166px;bottom:583px;letter-spacing:0.03px;word-spacing:-0.02px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2i_89\" style=\"left:779px;bottom:583px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2j_89\" style=\"left:166px;bottom:565px;letter-spacing:0.03px;display:inline;\">Addition </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2k_89\" style=\"left:736px;bottom:565px;display:inline;\">819,147 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2l_89\" style=\"left:166px;bottom:548px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2m_89\" style=\"left:736px;bottom:548px;display:inline;\">819,147 </div></td></tr><tr><td class=\"tcs-selection-enabled tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t2n_89\" style=\"left:166px;bottom:521px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Accumulated Depreciation </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2o_89\" style=\"left:166px;bottom:506px;letter-spacing:0.02px;display:inline;\">At 31 March 2024 and 1 April 2024 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2p_89\" style=\"left:736px;bottom:506px;display:inline;\">317,258 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2q_89\" style=\"left:166px;bottom:489px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">Charge for the year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2r_89\" style=\"left:736px;bottom:489px;display:inline;\">307,994 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2s_89\" style=\"left:166px;bottom:472px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">Disposal of a subsidiary </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2t_89\" style=\"left:726px;bottom:472px;letter-spacing:0.01px;display:inline;\">(625,252) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2v_89\" style=\"left:166px;bottom:450px;letter-spacing:0.03px;word-spacing:-0.02px;display:inline;\">At 31 March 2025 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t2u_89\" style=\"left:763px;bottom:454px;letter-spacing:0.02px;display:inline;\">[\u25cf] </div> <div class=\"t s6_89\" id=\"t2w_89\" style=\"left:779px;bottom:450px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2x_89\" style=\"left:166px;bottom:432px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">Charge for the year </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t2y_89\" style=\"left:735px;bottom:432px;letter-spacing:0.01px;display:inline;\">282,672 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t2z_89\" style=\"left:166px;bottom:415px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t30_89\" style=\"left:735px;bottom:415px;letter-spacing:0.01px;display:inline;\">282,672 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t31_89\" style=\"left:166px;bottom:360px;letter-spacing:0.05px;word-spacing:-0.16px;display:inline;\">Net Book Value </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t32_89\" style=\"left:166px;bottom:343px;letter-spacing:0.04px;word-spacing:-0.03px;display:inline;\">At 31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_89\" id=\"t33_89\" style=\"left:735px;bottom:343px;letter-spacing:0.01px;display:inline;\">536,475 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t34_89\" style=\"left:166px;bottom:326px;letter-spacing:0.03px;word-spacing:-0.02px;display:inline;\">At 31 March 2025 </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_89\" id=\"t35_89\" style=\"left:779px;bottom:326px;display:inline;\">- </div></td></tr></table><span>21. </span><div class=\"t s6_93\" id=\"tk_93\" style=\"left:165px;bottom:781px;letter-spacing:0.31px;word-spacing:-0.07px;display:inline;\">LEASE LIABILITIES </div><div class=\"t s4_93\" id=\"tl_93\" style=\"left:165px;bottom:743px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">The following table illustrates the remaining contractual maturities of the lease liabilities</div><div class=\"t s5_93\" id=\"tm_93\" style=\"left:735px;bottom:744px;display:inline;\">: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_93\" id=\"tn_93\" style=\"left:616px;bottom:707px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"to_93\" style=\"left:746px;bottom:707px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_93\" id=\"tp_93\" style=\"left:614px;bottom:690px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"tq_93\" style=\"left:745px;bottom:690px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"tr_93\" style=\"left:166px;bottom:655px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">Total minimum lease payments: </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"ts_93\" style=\"left:166px;bottom:638px;letter-spacing:0.03px;word-spacing:-0.1px;display:inline;\">Due within one year </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_93\" id=\"tt_93\" style=\"left:597px;bottom:638px;letter-spacing:0.01px;display:inline;\">429,600 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"tu_93\" style=\"left:771px;bottom:638px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"tv_93\" style=\"left:166px;bottom:621px;word-spacing:0.02px;display:inline;\">Due in the second to fifth years </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_93\" id=\"tw_93\" style=\"left:598px;bottom:621px;letter-spacing:0.02px;display:inline;\">133,300 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"tx_93\" style=\"left:771px;bottom:621px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_93\" id=\"tz_93\" style=\"left:597px;bottom:599px;letter-spacing:0.01px;display:inline;\">562,900 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"ty_93\" style=\"left:771px;bottom:603px;display:inline;\">- </div> <div class=\"t s8_93\" id=\"t10_93\" style=\"left:771px;bottom:599px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t11_93\" style=\"left:166px;bottom:582px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">Future finance charges on lease liabilities </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_93\" id=\"t12_93\" style=\"left:600px;bottom:582px;letter-spacing:0.02px;display:inline;\">(17,273) </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t13_93\" style=\"left:771px;bottom:582px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t15_93\" style=\"left:166px;bottom:560px;word-spacing:0.1px;display:inline;\">Present value of lease liabilities </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_93\" id=\"t16_93\" style=\"left:597px;bottom:560px;letter-spacing:0.01px;display:inline;\">545,627 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t14_93\" style=\"left:771px;bottom:565px;display:inline;\">- </div> <div class=\"t s8_93\" id=\"t17_93\" style=\"left:771px;bottom:560px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t18_93\" style=\"left:166px;bottom:522px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Present value of liabilities: </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t19_93\" style=\"left:166px;bottom:505px;letter-spacing:0.03px;word-spacing:-0.1px;display:inline;\">Due within one year </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_93\" id=\"t1a_93\" style=\"left:599px;bottom:505px;letter-spacing:0.04px;display:inline;\">413,175 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t1b_93\" style=\"left:771px;bottom:505px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t1c_93\" style=\"left:166px;bottom:488px;word-spacing:0.02px;display:inline;\">Due in the second to fifth years </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_93\" id=\"t1d_93\" style=\"left:598px;bottom:488px;letter-spacing:0.03px;display:inline;\">132,452 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t1e_93\" style=\"left:771px;bottom:488px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"tcs-selection-enabled tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_93\" id=\"t1h_93\" style=\"left:597px;bottom:466px;letter-spacing:0.01px;display:inline;\">545,627 </div> <div class=\"t s7_93\" id=\"t1f_93\" style=\"left:641px;bottom:470px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t1g_93\" style=\"left:771px;bottom:470px;display:inline;\">- </div> <div class=\"t s8_93\" id=\"t1i_93\" style=\"left:771px;bottom:466px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t1j_93\" style=\"left:166px;bottom:449px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Less: Portion due within one year included under </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_93\" id=\"t1l_93\" style=\"left:593px;bottom:449px;letter-spacing:0.03px;display:inline;\">(413,175) </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t1m_93\" style=\"left:775px;bottom:449px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t1k_93\" style=\"left:179px;bottom:430px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">current liabilities </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t1n_93\" style=\"left:166px;bottom:410px;letter-spacing:0.02px;word-spacing:0.02px;display:inline;\">Portion due after one year included under non-current </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_93\" id=\"t1p_93\" style=\"left:598px;bottom:405px;letter-spacing:0.03px;display:inline;\">132,452 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t1q_93\" style=\"left:775px;bottom:405px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_93\" id=\"t1o_93\" style=\"left:179px;bottom:391px;letter-spacing:0.01px;display:inline;\">liabilities </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s4_93\" id=\"t1r_93\" style=\"left:165px;bottom:346px;letter-spacing:-0.09px;word-spacing:1.47px;display:inline;\">The Group entered into lease arrangements for car parking space and office with contract </div><div class=\"t s4_93\" id=\"t1s_93\" style=\"left:165px;bottom:325px;letter-spacing:-0.07px;word-spacing:1.08px;display:inline;\">period of two years. The Group makes fixed payments during the contract periods. At the </div><div class=\"t s4_93\" id=\"t1t_93\" style=\"left:165px;bottom:303px;letter-spacing:-0.07px;word-spacing:0.54px;display:inline;\">end of the lease terms, the Group does not have the option to purchase the properties, and </div><span>the leases do not include contingent rentals.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00180": {
   "value": "<span>15. </span><div class=\"t s4_90\" id=\"t5_90\" style=\"left:165px;bottom:1173px;letter-spacing:0.31px;word-spacing:0.05px;display:inline;\">FINANCIAL ASSETS AT FVPL </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_90\" id=\"t6_90\" style=\"left:624px;bottom:1136px;letter-spacing:0.07px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_90\" id=\"t7_90\" style=\"left:754px;bottom:1136px;letter-spacing:0.07px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t8_90\" style=\"left:490px;bottom:1117px;letter-spacing:0.05px;display:inline;\">Notes </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t9_90\" style=\"left:625px;bottom:1117px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"ta_90\" style=\"left:755px;bottom:1117px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"tb_90\" style=\"left:166px;bottom:1078px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Equity investments listed in Hong </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_90\" id=\"td_90\" style=\"left:510px;bottom:1078px;letter-spacing:0.04px;display:inline;\">15(a) </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"te_90\" style=\"left:616px;bottom:1078px;letter-spacing:0.01px;display:inline;\">12,432 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"tf_90\" style=\"left:739px;bottom:1078px;letter-spacing:0.01px;display:inline;\">344,105 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"tc_90\" style=\"left:179px;bottom:1059px;letter-spacing:0.06px;display:inline;\">Kong </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"tg_90\" style=\"left:616px;bottom:1038px;letter-spacing:0.01px;display:inline;\">12,432 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"th_90\" style=\"left:739px;bottom:1038px;letter-spacing:0.01px;display:inline;\">344,105 </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s9_90\" id=\"ti_90\" style=\"left:165px;bottom:965px;letter-spacing:-0.07px;word-spacing:1.27px;display:inline;\">(a) . The fair values of the equity investments were determined based on quoted market bid </div><div class=\"t s9_90\" id=\"tj_90\" style=\"left:165px;bottom:944px;letter-spacing:-0.09px;word-spacing:1.49px;display:inline;\">prices at the end of the reporting period. In light of the sustained decline in the share price </div><div class=\"t s9_90\" id=\"tk_90\" style=\"left:165px;bottom:924px;letter-spacing:-0.08px;word-spacing:0.57px;display:inline;\">between 2023 and 2025, management decided to dispose of approximately 90% of the shares </div><div class=\"t s9_90\" id=\"tl_90\" style=\"left:165px;bottom:904px;letter-spacing:-0.09px;word-spacing:0.35px;display:inline;\">held by the Company through the Hong Kong Stock Exchange. The disposal was undertaken </div><div class=\"t s9_90\" id=\"tm_90\" style=\"left:165px;bottom:883px;letter-spacing:-0.09px;word-spacing:0.39px;display:inline;\">as a commercial investment decision and is not expected to have any direct or indirect impact </div><div class=\"t s9_90\" id=\"tn_90\" style=\"left:165px;bottom:863px;letter-spacing:-0.08px;word-spacing:2.21px;display:inline;\">on the existing or future business relationship and cooperation arrangements with Hatcher </div><div class=\"t s9_90\" id=\"to_90\" style=\"left:165px;bottom:842px;letter-spacing:-0.05px;word-spacing:-0.17px;display:inline;\">Group Limited </div><div class=\"t s9_90\" id=\"tp_90\" style=\"left:165px;bottom:810px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">During the year, 1,220,000 shares in Hatcher Group was disposed for consideration of HK$ </div><div class=\"t s9_90\" id=\"tq_90\" style=\"left:165px;bottom:789px;letter-spacing:-0.06px;word-spacing:0.54px;display:inline;\">456,000, resulting in a gain on disposal of HK$ 105,536, which has been recognised in profit </div><div class=\"t s9_90\" id=\"tr_90\" style=\"left:165px;bottom:769px;letter-spacing:-0.05px;word-spacing:-0.09px;display:inline;\">or loss for the year. </div><div class=\"t s9_90\" id=\"ts_90\" style=\"left:165px;bottom:736px;letter-spacing:-0.07px;word-spacing:1.63px;display:inline;\">During the year ended 31 March 2026, the group held 5,600 shares with fair value gain on </div><div class=\"t s9_90\" id=\"tt_90\" style=\"left:165px;bottom:716px;letter-spacing:-0.08px;word-spacing:-0.02px;display:inline;\">equity investments of HK$11,868 (2025: Loss HK$661,824) was recognised in profit or loss. </div><div class=\"t s9_90\" id=\"tu_90\" style=\"left:165px;bottom:683px;letter-spacing:-0.06px;word-spacing:2px;display:inline;\">Details of the fair value measurements are set out in note 24 to the consolidated financial </div><span>statements.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00182": {
   "value": "<span>16. </span><div class=\"t s4_90\" id=\"tx_90\" style=\"left:165px;bottom:612px;letter-spacing:0.35px;word-spacing:-0.01px;display:inline;\">TRADE AND OTHER RECEIVABLES AND DEPOSIT AND PREPAYMENT </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_90\" id=\"ty_90\" style=\"left:604px;bottom:579px;letter-spacing:0.07px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s3_90\" id=\"tz_90\" style=\"left:744px;bottom:579px;letter-spacing:0.07px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_90\" id=\"t10_90\" style=\"left:478px;bottom:560px;letter-spacing:0.12px;display:inline;\">Notes </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_90\" id=\"t11_90\" style=\"left:607px;bottom:560px;letter-spacing:0.12px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s3_90\" id=\"t12_90\" style=\"left:749px;bottom:560px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t13_90\" style=\"left:166px;bottom:503px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Trade receivables </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t14_90\" style=\"left:487px;bottom:503px;letter-spacing:0.03px;display:inline;\">16(a) </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t15_90\" style=\"left:589px;bottom:503px;letter-spacing:0.01px;display:inline;\">384,260 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t16_90\" style=\"left:730px;bottom:503px;display:inline;\">772,471 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t17_90\" style=\"left:166px;bottom:483px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Other receivables </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t18_90\" style=\"left:596px;bottom:483px;letter-spacing:0.01px;display:inline;\">45,370 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t19_90\" style=\"left:773px;bottom:483px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t1a_90\" style=\"left:589px;bottom:463px;letter-spacing:0.01px;display:inline;\">429,630 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t1b_90\" style=\"left:730px;bottom:463px;display:inline;\">772,471 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t1c_90\" style=\"left:166px;bottom:424px;letter-spacing:0.02px;word-spacing:-0.04px;display:inline;\">Deposit and prepayment </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t1d_90\" style=\"left:577px;bottom:424px;letter-spacing:0.02px;display:inline;\">2,054,384 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t1e_90\" style=\"left:719px;bottom:424px;display:inline;\">2,798,699 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t1f_90\" style=\"left:578px;bottom:384px;letter-spacing:0.02px;display:inline;\">2,484,014 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t1g_90\" style=\"left:719px;bottom:384px;display:inline;\">3,571,170 </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s9_90\" id=\"t1h_90\" style=\"left:165px;bottom:311px;letter-spacing:-0.04px;display:inline;\">(a) </div><div class=\"t s9_90\" id=\"t1i_90\" style=\"left:193px;bottom:311px;letter-spacing:-0.09px;word-spacing:-0.18px;display:inline;\">The Group allows an average credit period of 14 days to its trade customers. Before accepting </div><div class=\"t s9_90\" id=\"t1j_90\" style=\"left:193px;bottom:290px;letter-spacing:-0.09px;word-spacing:0.91px;display:inline;\">any new customer, the Group assesses the potential customer\u2019s credit quality and defines its </div><div class=\"t s9_90\" id=\"t1k_90\" style=\"left:193px;bottom:270px;letter-spacing:-0.08px;word-spacing:0.17px;display:inline;\">credit limits. Credit sales are made to customers with a satisfactory trustworthy credit history. </div><div class=\"t s9_90\" id=\"t1l_90\" style=\"left:193px;bottom:249px;letter-spacing:-0.08px;display:inline;\">Credit limits attributed to customers are reviewed regularly. </div><div></div><div class=\"t s5_91\" id=\"t7_91\" style=\"left:165px;bottom:1098px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Age of trade receivables that are past due but not impaired are as follows: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"t8_91\" style=\"left:618px;bottom:1066px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t9_91\" style=\"left:748px;bottom:1066px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"ta_91\" style=\"left:616px;bottom:1042px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tb_91\" style=\"left:747px;bottom:1042px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tc_91\" style=\"left:166px;bottom:1007px;letter-spacing:0.02px;word-spacing:-0.15px;display:inline;\">Neither past </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"td_91\" style=\"left:600px;bottom:1007px;letter-spacing:0.03px;display:inline;\">105,585 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"te_91\" style=\"left:729px;bottom:1007px;display:inline;\">458,643 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tf_91\" style=\"left:166px;bottom:990px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Overdue by: </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tg_91\" style=\"left:166px;bottom:973px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">0 \u2013 30 days </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"th_91\" style=\"left:643px;bottom:972px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"ti_91\" style=\"left:737px;bottom:973px;display:inline;\">53,328 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tj_91\" style=\"left:166px;bottom:955px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">31 \u2013 60 days </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"tk_91\" style=\"left:643px;bottom:955px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tl_91\" style=\"left:773px;bottom:955px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tm_91\" style=\"left:166px;bottom:938px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">61 \u2013 90 days </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"tn_91\" style=\"left:606px;bottom:938px;letter-spacing:0.01px;display:inline;\">32,995 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"to_91\" style=\"left:729px;bottom:938px;display:inline;\">122,500 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tp_91\" style=\"left:166px;bottom:920px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Over 90 days </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"tq_91\" style=\"left:599px;bottom:920px;letter-spacing:0.01px;display:inline;\">245,680 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tr_91\" style=\"left:729px;bottom:920px;display:inline;\">138,000 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"ts_91\" style=\"left:599px;bottom:898px;letter-spacing:0.01px;display:inline;\">384,260 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tt_91\" style=\"left:729px;bottom:898px;display:inline;\">772,471 </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s5_91\" id=\"tu_91\" style=\"left:165px;bottom:836px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">Trade receivables that were past due but not impaired relate to a number of customers that have a </div><div class=\"t s5_91\" id=\"tv_91\" style=\"left:165px;bottom:816px;letter-spacing:-0.07px;word-spacing:0.39px;display:inline;\">good track record with the Group. As at 31 March 2026, an impairment loss of HK$191,500 has </div><div class=\"t s5_91\" id=\"tw_91\" style=\"left:165px;bottom:795px;letter-spacing:-0.06px;word-spacing:-0.07px;display:inline;\">been provided for trade and other receivables to Mr. Meal Production Limited on trade and other </div><div class=\"t s5_91\" id=\"tx_91\" style=\"left:165px;bottom:775px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">receivable. The Group does not hold any collateral over these balances. </div><div class=\"t s5_91\" id=\"ty_91\" style=\"left:165px;bottom:740px;letter-spacing:-0.08px;word-spacing:3.64px;display:inline;\">The Directors consider that the fair values of trade and other receivables, and deposit and </div><div class=\"t s5_91\" id=\"tz_91\" style=\"left:165px;bottom:718px;letter-spacing:-0.08px;word-spacing:2.02px;display:inline;\">prepayment are not materially different from their carrying amounts except for the amount as </div><div class=\"t s5_91\" id=\"t10_91\" style=\"left:165px;bottom:697px;letter-spacing:-0.08px;word-spacing:-0.04px;display:inline;\">stated above for one of the subsidiary because these balances have short maturity periods on their </div><span>inception.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00181": {
   "value": "<span>16. </span><div class=\"t s4_90\" id=\"tx_90\" style=\"left:165px;bottom:612px;letter-spacing:0.35px;word-spacing:-0.01px;display:inline;\">TRADE AND OTHER RECEIVABLES AND DEPOSIT AND PREPAYMENT </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_90\" id=\"ty_90\" style=\"left:604px;bottom:579px;letter-spacing:0.07px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s3_90\" id=\"tz_90\" style=\"left:744px;bottom:579px;letter-spacing:0.07px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_90\" id=\"t10_90\" style=\"left:478px;bottom:560px;letter-spacing:0.12px;display:inline;\">Notes </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_90\" id=\"t11_90\" style=\"left:607px;bottom:560px;letter-spacing:0.12px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s3_90\" id=\"t12_90\" style=\"left:749px;bottom:560px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t13_90\" style=\"left:166px;bottom:503px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Trade receivables </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t14_90\" style=\"left:487px;bottom:503px;letter-spacing:0.03px;display:inline;\">16(a) </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t15_90\" style=\"left:589px;bottom:503px;letter-spacing:0.01px;display:inline;\">384,260 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t16_90\" style=\"left:730px;bottom:503px;display:inline;\">772,471 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t17_90\" style=\"left:166px;bottom:483px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Other receivables </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t18_90\" style=\"left:596px;bottom:483px;letter-spacing:0.01px;display:inline;\">45,370 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t19_90\" style=\"left:773px;bottom:483px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t1a_90\" style=\"left:589px;bottom:463px;letter-spacing:0.01px;display:inline;\">429,630 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t1b_90\" style=\"left:730px;bottom:463px;display:inline;\">772,471 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t1c_90\" style=\"left:166px;bottom:424px;letter-spacing:0.02px;word-spacing:-0.04px;display:inline;\">Deposit and prepayment </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t1d_90\" style=\"left:577px;bottom:424px;letter-spacing:0.02px;display:inline;\">2,054,384 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t1e_90\" style=\"left:719px;bottom:424px;display:inline;\">2,798,699 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_90\" id=\"t1f_90\" style=\"left:578px;bottom:384px;letter-spacing:0.02px;display:inline;\">2,484,014 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_90\" id=\"t1g_90\" style=\"left:719px;bottom:384px;display:inline;\">3,571,170 </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s9_90\" id=\"t1h_90\" style=\"left:165px;bottom:311px;letter-spacing:-0.04px;display:inline;\">(a) </div><div class=\"t s9_90\" id=\"t1i_90\" style=\"left:193px;bottom:311px;letter-spacing:-0.09px;word-spacing:-0.18px;display:inline;\">The Group allows an average credit period of 14 days to its trade customers. Before accepting </div><div class=\"t s9_90\" id=\"t1j_90\" style=\"left:193px;bottom:290px;letter-spacing:-0.09px;word-spacing:0.91px;display:inline;\">any new customer, the Group assesses the potential customer\u2019s credit quality and defines its </div><div class=\"t s9_90\" id=\"t1k_90\" style=\"left:193px;bottom:270px;letter-spacing:-0.08px;word-spacing:0.17px;display:inline;\">credit limits. Credit sales are made to customers with a satisfactory trustworthy credit history. </div><div class=\"t s9_90\" id=\"t1l_90\" style=\"left:193px;bottom:249px;letter-spacing:-0.08px;display:inline;\">Credit limits attributed to customers are reviewed regularly. </div><div></div><div class=\"t s5_91\" id=\"t7_91\" style=\"left:165px;bottom:1098px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Age of trade receivables that are past due but not impaired are as follows: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"t8_91\" style=\"left:618px;bottom:1066px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t9_91\" style=\"left:748px;bottom:1066px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"ta_91\" style=\"left:616px;bottom:1042px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tb_91\" style=\"left:747px;bottom:1042px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tc_91\" style=\"left:166px;bottom:1007px;letter-spacing:0.02px;word-spacing:-0.15px;display:inline;\">Neither past </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"td_91\" style=\"left:600px;bottom:1007px;letter-spacing:0.03px;display:inline;\">105,585 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"te_91\" style=\"left:729px;bottom:1007px;display:inline;\">458,643 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tf_91\" style=\"left:166px;bottom:990px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Overdue by: </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tg_91\" style=\"left:166px;bottom:973px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">0 \u2013 30 days </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"th_91\" style=\"left:643px;bottom:972px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"ti_91\" style=\"left:737px;bottom:973px;display:inline;\">53,328 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tj_91\" style=\"left:166px;bottom:955px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">31 \u2013 60 days </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"tk_91\" style=\"left:643px;bottom:955px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tl_91\" style=\"left:773px;bottom:955px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tm_91\" style=\"left:166px;bottom:938px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">61 \u2013 90 days </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"tn_91\" style=\"left:606px;bottom:938px;letter-spacing:0.01px;display:inline;\">32,995 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"to_91\" style=\"left:729px;bottom:938px;display:inline;\">122,500 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tp_91\" style=\"left:166px;bottom:920px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Over 90 days </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"tq_91\" style=\"left:599px;bottom:920px;letter-spacing:0.01px;display:inline;\">245,680 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tr_91\" style=\"left:729px;bottom:920px;display:inline;\">138,000 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"ts_91\" style=\"left:599px;bottom:898px;letter-spacing:0.01px;display:inline;\">384,260 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"tt_91\" style=\"left:729px;bottom:898px;display:inline;\">772,471 </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s5_91\" id=\"tu_91\" style=\"left:165px;bottom:836px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">Trade receivables that were past due but not impaired relate to a number of customers that have a </div><div class=\"t s5_91\" id=\"tv_91\" style=\"left:165px;bottom:816px;letter-spacing:-0.07px;word-spacing:0.39px;display:inline;\">good track record with the Group. As at 31 March 2026, an impairment loss of HK$191,500 has </div><div class=\"t s5_91\" id=\"tw_91\" style=\"left:165px;bottom:795px;letter-spacing:-0.06px;word-spacing:-0.07px;display:inline;\">been provided for trade and other receivables to Mr. Meal Production Limited on trade and other </div><div class=\"t s5_91\" id=\"tx_91\" style=\"left:165px;bottom:775px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">receivable. The Group does not hold any collateral over these balances. </div><div class=\"t s5_91\" id=\"ty_91\" style=\"left:165px;bottom:740px;letter-spacing:-0.08px;word-spacing:3.64px;display:inline;\">The Directors consider that the fair values of trade and other receivables, and deposit and </div><div class=\"t s5_91\" id=\"tz_91\" style=\"left:165px;bottom:718px;letter-spacing:-0.08px;word-spacing:2.02px;display:inline;\">prepayment are not materially different from their carrying amounts except for the amount as </div><div class=\"t s5_91\" id=\"t10_91\" style=\"left:165px;bottom:697px;letter-spacing:-0.08px;word-spacing:-0.04px;display:inline;\">stated above for one of the subsidiary because these balances have short maturity periods on their </div><span>inception.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00183": {
   "value": "<span>17. </span><div class=\"t s4_91\" id=\"t13_91\" style=\"left:165px;bottom:623px;letter-spacing:0.33px;word-spacing:-0.01px;display:inline;\">LOAN RECEIVABLES </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_91\" id=\"t14_91\" style=\"left:614px;bottom:602px;letter-spacing:0.07px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s3_91\" id=\"t15_91\" style=\"left:744px;bottom:602px;letter-spacing:0.07px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"t16_91\" style=\"left:616px;bottom:585px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t17_91\" style=\"left:747px;bottom:585px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t18_91\" style=\"left:166px;bottom:550px;letter-spacing:0.03px;display:inline;\">Receivables: </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_91\" id=\"t19_91\" style=\"left:172px;bottom:531px;display:inline;\">- </div><div class=\"t s7_91\" id=\"t1a_91\" style=\"left:199px;bottom:531px;letter-spacing:0.03px;word-spacing:-0.06px;display:inline;\">within one year </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"t1b_91\" style=\"left:587px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,328,000 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t1c_91\" style=\"left:718px;bottom:532px;display:inline;\">3,257,981 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_91\" id=\"t1d_91\" style=\"left:172px;bottom:514px;display:inline;\">- </div><div class=\"t s7_91\" id=\"t1e_91\" style=\"left:199px;bottom:514px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">in the second to fifth years inclusive </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"t1f_91\" style=\"left:643px;bottom:515px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t1g_91\" style=\"left:773px;bottom:515px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"t1h_91\" style=\"left:643px;bottom:487px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t1i_91\" style=\"left:773px;bottom:487px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t1j_91\" style=\"left:166px;bottom:470px;letter-spacing:0.01px;display:inline;\">Less: Amount shown under current assets </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"t1k_91\" style=\"left:587px;bottom:470px;letter-spacing:0.02px;display:inline;\">2,328,000 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t1l_91\" style=\"left:773px;bottom:470px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t1m_91\" style=\"left:166px;bottom:443px;letter-spacing:0.01px;word-spacing:-0.01px;display:inline;\">Balance due after one year </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"t1n_91\" style=\"left:643px;bottom:443px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t1o_91\" style=\"left:718px;bottom:443px;display:inline;\">3,257,981 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t1p_91\" style=\"left:166px;bottom:426px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Less: Impairment losses </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"t1q_91\" style=\"left:643px;bottom:426px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t1r_91\" style=\"left:714px;bottom:426px;letter-spacing:0.01px;display:inline;\">(3,257,981) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_91\" id=\"t1s_91\" style=\"left:587px;bottom:398px;letter-spacing:0.02px;display:inline;\">2,328,000 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_91\" id=\"t1t_91\" style=\"left:773px;bottom:398px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s5_91\" id=\"t1u_91\" style=\"left:165px;bottom:350px;letter-spacing:-0.09px;word-spacing:-0.74px;display:inline;\">As at 31 March 2025, the Directors consider that their carrying amounts exceeded their recoverable </div><div class=\"t s5_91\" id=\"t1v_91\" style=\"left:165px;bottom:328px;letter-spacing:-0.08px;word-spacing:0.72px;display:inline;\">amount in light of the significant increase in the credit risk of the counterparty. Accordingly, the </div><div class=\"t s5_91\" id=\"t1w_91\" style=\"left:165px;bottom:307px;letter-spacing:-0.09px;word-spacing:1.29px;display:inline;\">carrying amounts of loan receivables were written down to their recoverable amounts and thus, </div><div class=\"t s5_91\" id=\"t1x_91\" style=\"left:165px;bottom:286px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">provision for impairment losses of HK$3,257,981 were recognised against the loan receivables. </div><div class=\"t s5_91\" id=\"t1y_91\" style=\"left:165px;bottom:267px;letter-spacing:-0.07px;word-spacing:0.92px;display:inline;\">As at 31 March 2026, HC Capital Group Limited had provided unsecured loans to independent </div><div class=\"t s5_91\" id=\"t1z_91\" style=\"left:165px;bottom:248px;letter-spacing:-0.08px;word-spacing:-0.15px;display:inline;\">third parties under its money lending licence. These loans bear interest at 2.4% per annum and are </div><div class=\"t s5_91\" id=\"t20_91\" style=\"left:165px;bottom:229px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">subject to fixed repayment terms. No impairment loss provision was considered necessary for the </div><div class=\"t s5_91\" id=\"t21_91\" style=\"left:165px;bottom:210px;letter-spacing:-0.09px;word-spacing:3.14px;display:inline;\">year ended 31 March 2026. </div><div class=\"t s5_91\" id=\"t22_91\" style=\"left:360px;bottom:210px;letter-spacing:-0.08px;word-spacing:3.12px;display:inline;\">These loans are provided to different counterparties from those </div><div class=\"t s5_91\" id=\"t23_91\" style=\"left:165px;bottom:191px;letter-spacing:-0.08px;word-spacing:1.27px;display:inline;\">impaired in the prior year. No impairment loss provision was considered necessary for the year </div><span>ended 31 March 2026, as no significant increase in credit risk was identified.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00184": {
   "value": "<span>18. </span><div class=\"t s4_92\" id=\"t5_92\" style=\"left:165px;bottom:1173px;letter-spacing:0.34px;word-spacing:0.01px;display:inline;\">CASH AND CASH EQUIVALENTS </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"t6_92\" style=\"left:618px;bottom:1141px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t7_92\" style=\"left:748px;bottom:1141px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"t8_92\" style=\"left:616px;bottom:1124px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t9_92\" style=\"left:747px;bottom:1124px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"ta_92\" style=\"left:166px;bottom:1089px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Cash and bank balance </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"tb_92\" style=\"left:589px;bottom:1089px;letter-spacing:0.03px;display:inline;\">2,841,812 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tc_92\" style=\"left:711px;bottom:1089px;display:inline;\">11,775,409 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00185": {
   "value": "<span>19. </span><div class=\"t s4_92\" id=\"te_92\" style=\"left:165px;bottom:1033px;letter-spacing:0.36px;word-spacing:-0.08px;display:inline;\">TRADE AND OTHER PAYABLES </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"tf_92\" style=\"left:618px;bottom:979px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tg_92\" style=\"left:747px;bottom:979px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"th_92\" style=\"left:616px;bottom:961px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"ti_92\" style=\"left:747px;bottom:961px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tj_92\" style=\"left:166px;bottom:927px;letter-spacing:0.04px;word-spacing:-0.16px;display:inline;\">Trade payables </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"tk_92\" style=\"left:599px;bottom:927px;letter-spacing:0.01px;display:inline;\">320,379 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tl_92\" style=\"left:729px;bottom:927px;display:inline;\">302,484 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tm_92\" style=\"left:166px;bottom:909px;letter-spacing:0.02px;word-spacing:-0.07px;display:inline;\">Accrued charges and other payables </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"tn_92\" style=\"left:587px;bottom:909px;letter-spacing:0.02px;display:inline;\">3,285,532 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"to_92\" style=\"left:718px;bottom:909px;display:inline;\">2,637,182 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"tp_92\" style=\"left:589px;bottom:891px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tq_92\" style=\"left:718px;bottom:891px;display:inline;\">2,939,666 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tr_92\" style=\"left:166px;bottom:857px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">Contract liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"ts_92\" style=\"left:587px;bottom:857px;letter-spacing:0.02px;display:inline;\">5,677,097 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tt_92\" style=\"left:718px;bottom:857px;display:inline;\">5,460,205 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tu_92\" style=\"left:166px;bottom:840px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">Amount due to a director </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"tv_92\" style=\"left:589px;bottom:840px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tw_92\" style=\"left:718px;bottom:840px;display:inline;\">1,202,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tx_92\" style=\"left:166px;bottom:823px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Amount due to a shareholder </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"ty_92\" style=\"left:587px;bottom:823px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tz_92\" style=\"left:718px;bottom:823px;display:inline;\">2,538,748 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"t10_92\" style=\"left:582px;bottom:804px;letter-spacing:0.03px;display:inline;\">13,492,210 </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t11_92\" style=\"left:711px;bottom:804px;display:inline;\">12,141,544 </div></td></tr></table>\n<div class=\"t s7_92\" id=\"t12_92\" style=\"left:165px;bottom:747px;letter-spacing:-0.08px;word-spacing:0.93px;display:inline;\">The amount due to a director is unsecured, interest free and repayable on demand. The amount </div><div class=\"t s7_92\" id=\"t13_92\" style=\"left:165px;bottom:726px;letter-spacing:-0.08px;word-spacing:0.04px;display:inline;\">due to a shareholder is unsecured, interest free and repayable within 1 year. </div><div class=\"t s7_92\" id=\"t14_92\" style=\"left:165px;bottom:683px;letter-spacing:-0.08px;word-spacing:0.72px;display:inline;\">Contract liabilities represent receipt in advance from a customer in relation to its projects placed </div><div class=\"t s7_92\" id=\"t15_92\" style=\"left:165px;bottom:661px;letter-spacing:-0.09px;word-spacing:2.21px;display:inline;\">with the Group. Changes in contract liabilities primarily relate to the Group\u2019s performance of </div><div class=\"t s7_92\" id=\"t16_92\" style=\"left:165px;bottom:640px;letter-spacing:-0.07px;word-spacing:-0.05px;display:inline;\">services under the projects. </div><div class=\"t s7_92\" id=\"t17_92\" style=\"left:165px;bottom:597px;letter-spacing:-0.07px;word-spacing:4.03px;display:inline;\">All amounts are short-term and hence the carrying values of trade and other payables are </div><span>considered not materially different from their fair value.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00186": {
   "value": "<table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"tf_92\" style=\"left:618px;bottom:979px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tg_92\" style=\"left:747px;bottom:979px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"th_92\" style=\"left:616px;bottom:961px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"ti_92\" style=\"left:747px;bottom:961px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tj_92\" style=\"left:166px;bottom:927px;letter-spacing:0.04px;word-spacing:-0.16px;display:inline;\">Trade payables </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"tk_92\" style=\"left:599px;bottom:927px;letter-spacing:0.01px;display:inline;\">320,379 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tl_92\" style=\"left:729px;bottom:927px;display:inline;\">302,484 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tm_92\" style=\"left:166px;bottom:909px;letter-spacing:0.02px;word-spacing:-0.07px;display:inline;\">Accrued charges and other payables </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"tn_92\" style=\"left:587px;bottom:909px;letter-spacing:0.02px;display:inline;\">3,285,532 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"to_92\" style=\"left:718px;bottom:909px;display:inline;\">2,637,182 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"tp_92\" style=\"left:589px;bottom:891px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tq_92\" style=\"left:718px;bottom:891px;display:inline;\">2,939,666 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tr_92\" style=\"left:166px;bottom:857px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">Contract liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"ts_92\" style=\"left:587px;bottom:857px;letter-spacing:0.02px;display:inline;\">5,677,097 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tt_92\" style=\"left:718px;bottom:857px;display:inline;\">5,460,205 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tu_92\" style=\"left:166px;bottom:840px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">Amount due to a director </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"tv_92\" style=\"left:589px;bottom:840px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tw_92\" style=\"left:718px;bottom:840px;display:inline;\">1,202,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tx_92\" style=\"left:166px;bottom:823px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Amount due to a shareholder </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"ty_92\" style=\"left:587px;bottom:823px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"tz_92\" style=\"left:718px;bottom:823px;display:inline;\">2,538,748 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"t10_92\" style=\"left:582px;bottom:804px;letter-spacing:0.03px;display:inline;\">13,492,210 </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t11_92\" style=\"left:711px;bottom:804px;display:inline;\">12,141,544 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00187": {
   "value": "<span>20. </span><div class=\"t s4_92\" id=\"t1a_92\" style=\"left:165px;bottom:535px;letter-spacing:0.35px;display:inline;\">BORROWINGS </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"t1b_92\" style=\"left:616px;bottom:502px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t1c_92\" style=\"left:746px;bottom:502px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"t1d_92\" style=\"left:614px;bottom:470px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t1e_92\" style=\"left:745px;bottom:470px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t1f_92\" style=\"left:166px;bottom:435px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Bank loans - secured </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"t1g_92\" style=\"left:586px;bottom:435px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t1h_92\" style=\"left:716px;bottom:435px;display:inline;\">3,884,491 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t1i_92\" style=\"left:166px;bottom:400px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Presented by: </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_92\" id=\"t1j_92\" style=\"left:172px;bottom:365px;display:inline;\">- </div><div class=\"t s6_92\" id=\"t1k_92\" style=\"left:199px;bottom:365px;letter-spacing:0.02px;word-spacing:-0.03px;display:inline;\">Carrying amount repayable on demand or within </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"t1m_92\" style=\"left:599px;bottom:366px;letter-spacing:0.02px;display:inline;\">135,471 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t1n_92\" style=\"left:727px;bottom:366px;display:inline;\">134,726 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"> <div class=\"t s6_92\" id=\"t1l_92\" style=\"left:199px;bottom:347px;letter-spacing:0.05px;word-spacing:-0.18px;display:inline;\">one year </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_92\" id=\"t1o_92\" style=\"left:172px;bottom:325px;display:inline;\">- </div><div class=\"t s6_92\" id=\"t1p_92\" style=\"left:199px;bottom:325px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">Carrying amount repayable after one year with </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"t1r_92\" style=\"left:585px;bottom:327px;letter-spacing:0.02px;display:inline;\">3,749,020 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t1s_92\" style=\"left:716px;bottom:327px;display:inline;\">3,749,765 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"> <div class=\"t s6_92\" id=\"t1q_92\" style=\"left:199px;bottom:308px;letter-spacing:0.01px;word-spacing:-0.01px;display:inline;\">repayment on demand clause </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"t1t_92\" style=\"left:586px;bottom:278px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t1u_92\" style=\"left:716px;bottom:278px;display:inline;\">3,884,491 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t1v_92\" style=\"left:166px;bottom:244px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Less: Amount shown under current liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"t1w_92\" style=\"left:581px;bottom:244px;letter-spacing:0.02px;display:inline;\">(3,884,491) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t1x_92\" style=\"left:712px;bottom:244px;letter-spacing:0.01px;display:inline;\">(3,884,491) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t1y_92\" style=\"left:166px;bottom:222px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Non-current liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_92\" id=\"t1z_92\" style=\"left:641px;bottom:222px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_92\" id=\"t20_92\" style=\"left:771px;bottom:222px;display:inline;\">- </div></td></tr></table>\n<div class=\"t s7_92\" id=\"t21_92\" style=\"left:165px;bottom:170px;letter-spacing:-0.08px;word-spacing:2.32px;display:inline;\">Bank borrowings comprise variable interest-bearing facilities obtained for working capital </div><div class=\"t s7_92\" id=\"t22_92\" style=\"left:165px;bottom:151px;letter-spacing:-0.08px;word-spacing:0.55px;display:inline;\">purposes and bear interest at 3.0% below the Prime Rate per annum (2025: 2.5% below the </div><div class=\"t s7_92\" id=\"t23_92\" style=\"left:165px;bottom:132px;letter-spacing:-0.07px;word-spacing:3.26px;display:inline;\">Prime Rate per annum). The facilities contain a repayment-on-demand clause and were </div><div class=\"t s7_92\" id=\"t24_92\" style=\"left:165px;bottom:114px;letter-spacing:-0.09px;word-spacing:1.83px;display:inline;\">originally repayable by 96 unequal monthly instalments commencing one month from the </div><div class=\"t s7_92\" id=\"t25_92\" style=\"left:165px;bottom:95px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">date of drawdown. No material financial covenants are attached to these borrowings. </div><div></div><div class=\"t s4_93\" id=\"t5_93\" style=\"left:165px;bottom:1119px;letter-spacing:-0.07px;word-spacing:1.81px;display:inline;\">At 31 March 2025, the banking facilities were secured by the joint and several guarantees </div><div class=\"t s4_93\" id=\"t6_93\" style=\"left:165px;bottom:1100px;letter-spacing:-0.09px;word-spacing:0.17px;display:inline;\">provided by Mr. Chi Kit Law, the ultimate controlling party of the Company. On 22 January </div><div class=\"t s4_93\" id=\"t7_93\" style=\"left:165px;bottom:1081px;letter-spacing:-0.07px;word-spacing:-0.2px;display:inline;\">2025, the Group and The Bank of East Asia revised the banking facilities, and the repayment </div><div class=\"t s4_93\" id=\"t8_93\" style=\"left:165px;bottom:1062px;letter-spacing:-0.09px;word-spacing:1.48px;display:inline;\">schedule was extended to 108 unequal monthly instalments commencing one month from </div><div class=\"t s4_93\" id=\"t9_93\" style=\"left:165px;bottom:1043px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">the drawdown date. </div><div class=\"t s4_93\" id=\"ta_93\" style=\"left:165px;bottom:1005px;letter-spacing:-0.08px;word-spacing:1.81px;display:inline;\">At 31 March 2026, the banking facilities continued to be secured by the joint and several </div><div class=\"t s4_93\" id=\"tb_93\" style=\"left:165px;bottom:986px;letter-spacing:-0.08px;word-spacing:0.52px;display:inline;\">guarantees provided by Mr. Chi Kit Law. On 23 January 2026, the lending bank approved a </div><div class=\"t s4_93\" id=\"tc_93\" style=\"left:165px;bottom:967px;letter-spacing:-0.06px;word-spacing:-0.18px;display:inline;\">further extension of the loan repayment term from 108 months to 120 months with maturity </div><div class=\"t s4_93\" id=\"td_93\" style=\"left:165px;bottom:949px;letter-spacing:-0.07px;word-spacing:1.1px;display:inline;\">date extended until July 2031. In accordance with the loan terms, the Group is required to </div><div class=\"t s4_93\" id=\"te_93\" style=\"left:165px;bottom:930px;letter-spacing:-0.06px;word-spacing:2.72px;display:inline;\">make interest-only payments until January 2027 and thereafter, the outstanding principal </div><div class=\"t s4_93\" id=\"tf_93\" style=\"left:165px;bottom:911px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">together with applicable interest will be repaid over the remaining term of the facility. </div><div class=\"t s4_93\" id=\"tg_93\" style=\"left:165px;bottom:873px;letter-spacing:-0.08px;word-spacing:3.26px;display:inline;\">The directors assessed the modification and concluded that the revised terms were not </div><div class=\"t s4_93\" id=\"th_93\" style=\"left:165px;bottom:854px;letter-spacing:-0.08px;word-spacing:-0.74px;display:inline;\">substantially different from the original terms and, accordingly, the modification did not result </div><span>in the derecognition of the existing financial liability. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00188": {
   "value": "<span>22. </span><div class=\"t s4_94\" id=\"t5_94\" style=\"left:165px;bottom:1129px;letter-spacing:0.32px;word-spacing:-0.07px;display:inline;\">SHARE CAPITAL </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_94\" id=\"t6_94\" style=\"left:607px;bottom:1088px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"t7_94\" style=\"left:754px;bottom:1088px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_94\" id=\"t8_94\" style=\"left:550px;bottom:1069px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">No. of shares </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"t9_94\" style=\"left:700px;bottom:1069px;letter-spacing:0.03px;word-spacing:0.02px;display:inline;\">No. of shares </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_94\" id=\"ta_94\" style=\"left:166px;bottom:1030px;letter-spacing:0.02px;word-spacing:-0.04px;display:inline;\">Issued shares (nominal value of \u00a30.01 per share) </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"tb_94\" style=\"left:166px;bottom:1010px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">At the beginning of the reporting period </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s5_94\" id=\"tc_94\" style=\"left:563px;bottom:1010px;letter-spacing:0.03px;display:inline;\">150,410,420 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"td_94\" style=\"left:703px;bottom:1010px;display:inline;\">128,534,590 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"te_94\" style=\"left:166px;bottom:991px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">Issue of shares </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s5_94\" id=\"tf_94\" style=\"left:631px;bottom:991px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"tg_94\" style=\"left:710px;bottom:991px;display:inline;\">21,875,830 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"th_94\" style=\"left:166px;bottom:951px;letter-spacing:0.02px;word-spacing:-0.04px;display:inline;\">At the end of the reporting period </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_94\" id=\"ti_94\" style=\"left:563px;bottom:951px;letter-spacing:0.03px;display:inline;\">150,410,420 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"tj_94\" style=\"left:703px;bottom:951px;display:inline;\">150,410,420 </div></td>\n\t\t</tr>\n\t\n</table>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_94\" id=\"tk_94\" style=\"left:607px;bottom:888px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"tl_94\" style=\"left:747px;bottom:888px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_94\" id=\"tm_94\" style=\"left:604px;bottom:869px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"tn_94\" style=\"left:746px;bottom:869px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_94\" id=\"to_94\" style=\"left:166px;bottom:830px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Issued shares: </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"tp_94\" style=\"left:166px;bottom:810px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">At the beginning of the reporting period </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_94\" id=\"tq_94\" style=\"left:570px;bottom:810px;letter-spacing:0.02px;display:inline;\">15,722,041 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"tr_94\" style=\"left:710px;bottom:810px;display:inline;\">13,535,595 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"ts_94\" style=\"left:166px;bottom:791px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">Issue of shares </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_94\" id=\"tt_94\" style=\"left:631px;bottom:791px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"tu_94\" style=\"left:718px;bottom:791px;display:inline;\">2,186,446 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"tv_94\" style=\"left:166px;bottom:751px;letter-spacing:0.02px;word-spacing:-0.04px;display:inline;\">At the end of the reporting period </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s5_94\" id=\"tw_94\" style=\"left:570px;bottom:751px;letter-spacing:0.02px;display:inline;\">15,722,041 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_94\" id=\"tx_94\" style=\"left:710px;bottom:751px;display:inline;\">15,722,041 </div></td>\n\t\t</tr>\n\t\n</table>\n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00189": {
   "value": "<span>23. </span><div class=\"t s4_94\" id=\"tz_94\" style=\"left:165px;bottom:670px;letter-spacing:0.36px;word-spacing:-0.04px;display:inline;\">MAJOR NON-CASH TRANSACTIONS </div><div class=\"t s7_94\" id=\"t10_94\" style=\"left:165px;bottom:629px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">During the year ended 31 March 2026, the Group received non-cash consideration in the form of </div><div class=\"t s7_94\" id=\"t11_94\" style=\"left:165px;bottom:610px;letter-spacing:-0.08px;word-spacing:-0.4px;display:inline;\">Tether (\"USDT\"), a fiat-backed stablecoin, in settlement of subscription fees, programme fees and </div><div class=\"t s7_94\" id=\"t12_94\" style=\"left:165px;bottom:591px;letter-spacing:-0.09px;word-spacing:0.02px;display:inline;\">management fee income arising from its business operations. USDT amounting to HK$2,043,481 </div><div class=\"t s7_94\" id=\"t13_94\" style=\"left:165px;bottom:572px;letter-spacing:-0.08px;word-spacing:1.27px;display:inline;\">was received by HC Capital Group Limited under co-branded credit card service arrangements, </div><div class=\"t s7_94\" id=\"t14_94\" style=\"left:165px;bottom:553px;letter-spacing:-0.09px;word-spacing:4.72px;display:inline;\">while RCPAY Limited received USDT14,599 (equivalent to HK$119,371) in settlement of </div><div class=\"t s7_94\" id=\"t15_94\" style=\"left:165px;bottom:534px;letter-spacing:-0.08px;word-spacing:2.59px;display:inline;\">management fee income from the provision of business virtual account services to corporate </div><div class=\"t s7_94\" id=\"t16_94\" style=\"left:165px;bottom:515px;letter-spacing:-0.08px;word-spacing:1.1px;display:inline;\">customers in Hong Kong. </div><div class=\"t s7_94\" id=\"t17_94\" style=\"left:344px;bottom:515px;letter-spacing:-0.06px;word-spacing:1.1px;display:inline;\">In accordance with the accounting policy for virtual assets set out in </div><div class=\"t s7_94\" id=\"t18_94\" style=\"left:165px;bottom:496px;letter-spacing:-0.08px;word-spacing:2.96px;display:inline;\">Note 2.9, the USDT is accounted for as an intangible asset . The crypto-assets are held for </div><div class=\"t s7_94\" id=\"t19_94\" style=\"left:165px;bottom:478px;letter-spacing:-0.08px;word-spacing:3.29px;display:inline;\">administrative and settlement purposes and are maintained in digital wallets under custodian </div><span>accounts managed by certified trust service providers incorporated and registered in Hong Kong.</span>",
   "dimensions": {
    "concept": "rcgh:DisclosureOfMajorNonCashTransactions",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00190": {
   "value": "<span>24. </span><div class=\"t s4_94\" id=\"t1c_94\" style=\"left:165px;bottom:420px;letter-spacing:0.34px;word-spacing:0.02px;display:inline;\">FINANCIAL RISK MANAGEMENT AND FAIR VALUE MEASUREMENTS </div><div class=\"t s7_94\" id=\"t1d_94\" style=\"left:162px;bottom:376px;letter-spacing:-0.07px;word-spacing:1.84px;display:inline;\">The Group is exposed to financial risks through its use of financial instruments in its ordinary </div><div class=\"t s7_94\" id=\"t1e_94\" style=\"left:158px;bottom:354px;letter-spacing:-0.07px;word-spacing:4.04px;display:inline;\">course of operations and in its investment activities. The financial risks include market risk </div><div class=\"t s7_94\" id=\"t1f_94\" style=\"left:158px;bottom:333px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">(including foreign currency risk and interest rate risk), credit risk and liquidity risk. </div><div class=\"t s7_94\" id=\"t1g_94\" style=\"left:158px;bottom:290px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">There has been no change to the types of the Group\u2019s exposure in respect of financial instruments </div><div class=\"t s7_94\" id=\"t1h_94\" style=\"left:158px;bottom:268px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">or the manner in which it manages and measures the risks</div><div class=\"t s3_94\" id=\"t1i_94\" style=\"left:535px;bottom:269px;display:inline;\">. </div><div></div><div class=\"t s4_95\" id=\"t6_95\" style=\"left:165px;bottom:1086px;letter-spacing:0.06px;display:inline;\"><span>24.1 </span></div><div class=\"t s5_95\" id=\"t7_95\" style=\"left:220px;bottom:1085px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">Categories of financial assets and liabilities </div>\n<div class=\"t s6_95\" id=\"t8_95\" style=\"left:220px;bottom:1064px;letter-spacing:-0.04px;word-spacing:-0.23px;display:inline;\">The carrying amounts presented in the consolidated statement of financial position relate </div>\n<div class=\"t s6_95\" id=\"t9_95\" style=\"left:220px;bottom:1042px;letter-spacing:-0.04px;word-spacing:-0.01px;display:inline;\">to the following categories of financial assets and financial liabilities</div><div class=\"t s7_95\" id=\"ta_95\" style=\"left:661px;bottom:1043px;display:inline;\">: </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tb_95\" style=\"left:629px;bottom:1002px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tc_95\" style=\"left:757px;bottom:1002px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"td_95\" style=\"left:626px;bottom:968px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"te_95\" style=\"left:756px;bottom:968px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tf_95\" style=\"left:217px;bottom:933px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Financial assets </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"tg_95\" style=\"left:214.3px;bottom:915.7px;letter-spacing:-0.04px;display:inline;\">Financial assets at fair value </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"th_95\" style=\"left:217px;bottom:898px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Financial assets at FVPL </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"ti_95\" style=\"left:618px;bottom:898px;letter-spacing:0.03px;display:inline;\">12,432 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tj_95\" style=\"left:739px;bottom:898px;display:inline;\">344,105 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"tk_95\" style=\"left:214.3px;bottom:863.6px;letter-spacing:-0.05px;word-spacing:0.05px;display:inline;\">Financial assets at amortised costs </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tl_95\" style=\"left:217px;bottom:846px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Trade receivables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tm_95\" style=\"left:609px;bottom:846px;letter-spacing:0.01px;display:inline;\">384,260 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tn_95\" style=\"left:740px;bottom:846px;display:inline;\">772,471 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"to_95\" style=\"left:217px;bottom:829px;word-spacing:0.04px;display:inline;\">- Contract assets </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tp_95\" style=\"left:649px;bottom:829px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tq_95\" style=\"left:740px;bottom:829px;display:inline;\">855,410 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tr_95\" style=\"left:217px;bottom:812px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Other receivables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"ts_95\" style=\"left:616px;bottom:812px;letter-spacing:0.01px;display:inline;\">45,370 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tt_95\" style=\"left:783px;bottom:812px;display:inline;\">- </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tu_95\" style=\"left:217px;bottom:794px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due from director </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tv_95\" style=\"left:609px;bottom:794px;letter-spacing:0.01px;display:inline;\">355,796 </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tw_95\" style=\"left:217px;bottom:777px;letter-spacing:0.03px;word-spacing:-0.08px;display:inline;\">- Deposit and prepayment </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tx_95\" style=\"left:597px;bottom:777px;letter-spacing:0.02px;display:inline;\">2,054,384 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"ty_95\" style=\"left:729px;bottom:777px;display:inline;\">1,325,157 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tz_95\" style=\"left:217px;bottom:760px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">- Cash and cash equivalents </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t10_95\" style=\"left:600px;bottom:760px;letter-spacing:0.03px;display:inline;\">2,841,812 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t11_95\" style=\"left:720px;bottom:760px;display:inline;\">11,775,409 </div></td></tr><tr><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t12_95\" style=\"left:598px;bottom:738px;letter-spacing:0.02px;display:inline;\">5,694,054 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t13_95\" style=\"left:720px;bottom:738px;display:inline;\">15,072,552 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t14_95\" style=\"left:629px;bottom:693px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t15_95\" style=\"left:757px;bottom:693px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t16_95\" style=\"left:626px;bottom:676px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t17_95\" style=\"left:756px;bottom:676px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t18_95\" style=\"left:217px;bottom:659px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Financial liabilities </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t19_95\" style=\"left:725px;bottom:659px;letter-spacing:0.01px;display:inline;\">(Restated) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"t1a_95\" style=\"left:213.4px;bottom:641.4px;letter-spacing:-0.04px;word-spacing:0.05px;display:inline;\">Financial liabilities at amortised cost </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1b_95\" style=\"left:216px;bottom:624px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">- Trade payables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1c_95\" style=\"left:609px;bottom:624px;letter-spacing:0.01px;display:inline;\">320,379 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1d_95\" style=\"left:740px;bottom:624px;display:inline;\">302,484 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1e_95\" style=\"left:216px;bottom:607px;letter-spacing:0.03px;word-spacing:-0.13px;display:inline;\">- Accruals and other payables (note below) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1f_95\" style=\"left:598px;bottom:607px;letter-spacing:0.02px;display:inline;\">3,285,532 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1g_95\" style=\"left:729px;bottom:607px;display:inline;\">2,637,182 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1h_95\" style=\"left:216px;bottom:589px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Contract liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1i_95\" style=\"left:598px;bottom:589px;letter-spacing:0.02px;display:inline;\">5,677,097 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1j_95\" style=\"left:729px;bottom:589px;display:inline;\">5,460,205 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1k_95\" style=\"left:216px;bottom:572px;letter-spacing:0.02px;display:inline;\">- Amount due to a director </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1l_95\" style=\"left:600px;bottom:572px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1m_95\" style=\"left:729px;bottom:572px;display:inline;\">1,202,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1n_95\" style=\"left:216px;bottom:555px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">- Amount due to a shareholder </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1o_95\" style=\"left:598px;bottom:555px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1p_95\" style=\"left:729px;bottom:555px;display:inline;\">2,538,748 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1q_95\" style=\"left:216px;bottom:537px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">- Lease liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1r_95\" style=\"left:609px;bottom:537px;letter-spacing:0.01px;display:inline;\">545,627 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1s_95\" style=\"left:782px;bottom:537px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1t_95\" style=\"left:216px;bottom:520px;letter-spacing:0.03px;word-spacing:0.02px;display:inline;\">- Borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1u_95\" style=\"left:599px;bottom:520px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1v_95\" style=\"left:728px;bottom:520px;display:inline;\">3,884,491 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1w_95\" style=\"left:592px;bottom:495px;letter-spacing:0.02px;display:inline;\">17,376,701 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1x_95\" style=\"left:720px;bottom:495px;display:inline;\">16,026,035 </div></td></tr></table>\n<div class=\"t s9_95\" id=\"t1y_95\" style=\"left:220px;bottom:448px;letter-spacing:0.03px;word-spacing:1.94px;display:inline;\">The 2025 comparative financial liabilities have been restated to include accruals and other </div>\n<div class=\"t s9_95\" id=\"t1z_95\" style=\"left:220px;bottom:426px;letter-spacing:0.03px;display:inline;\"><span>payables. </span></div><div></div><div class=\"t s4_96\" id=\"t6_96\" style=\"left:165px;bottom:1107px;letter-spacing:0.06px;display:inline;\"><span>24.2 </span></div><div class=\"t s5_96\" id=\"t7_96\" style=\"left:220px;bottom:1106px;letter-spacing:-0.07px;word-spacing:-0.1px;display:inline;\">Foreign currency risk </div><div class=\"t s6_96\" id=\"t8_96\" style=\"left:220px;bottom:1085px;letter-spacing:-0.05px;word-spacing:-0.74px;display:inline;\">Foreign currency risk refers to the risk that the fair value or future cash flows of a financial </div><div class=\"t s6_96\" id=\"t9_96\" style=\"left:220px;bottom:1064px;letter-spacing:-0.04px;word-spacing:2.33px;display:inline;\">instrument will fluctuate because of changes in foreign exchange rates. </div><div class=\"t s6_96\" id=\"ta_96\" style=\"left:715px;bottom:1064px;letter-spacing:-0.21px;word-spacing:2.52px;display:inline;\">The Group\u2019s </div><div class=\"t s6_96\" id=\"tb_96\" style=\"left:220px;bottom:1042px;letter-spacing:-0.04px;word-spacing:-0.97px;display:inline;\">exposure to currency risk mainly arises from the fluctuation of each the following currency </div><div class=\"t s6_96\" id=\"tc_96\" style=\"left:220px;bottom:1021px;letter-spacing:-0.04px;word-spacing:0.12px;display:inline;\">against the functional currencies of the relevant entities now comprising the Group. The </div><div class=\"t s6_96\" id=\"td_96\" style=\"left:220px;bottom:999px;letter-spacing:-0.01px;word-spacing:1.78px;display:inline;\">carrying amounts of the foreign currency denominated monetary assets and monetary </div><div class=\"t s6_96\" id=\"te_96\" style=\"left:220px;bottom:978px;letter-spacing:-0.03px;word-spacing:2.88px;display:inline;\">liabilities other than the functional currencies of the relevant entities comprising the </div><div class=\"t s6_96\" id=\"tf_96\" style=\"left:220px;bottom:956px;letter-spacing:-0.09px;word-spacing:1.44px;display:inline;\">Group are as follows. The management closely monitors foreign exchange exposure to </div><div class=\"t s6_96\" id=\"tg_96\" style=\"left:220px;bottom:935px;letter-spacing:-0.05px;word-spacing:0.03px;display:inline;\">mitigate the foreign currency risk. </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"2\" rowspan=\"1\" style=\"text-align: center;\"><div class=\"t s7_96\" id=\"th_96\" style=\"left:402px;bottom:896px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"2\" rowspan=\"1\" style=\"text-align: center;\"><div class=\"t s8_96\" id=\"ti_96\" style=\"left:692px;bottom:896px;letter-spacing:0.02px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tj_96\" style=\"left:358px;bottom:872px;letter-spacing:0.01px;display:inline;\">Assets </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tk_96\" style=\"left:457px;bottom:872px;letter-spacing:0.02px;display:inline;\">Liabilities </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tl_96\" style=\"left:593px;bottom:872px;letter-spacing:0.03px;display:inline;\">Assets </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tm_96\" style=\"left:695px;bottom:872px;letter-spacing:0.02px;display:inline;\">Liabilities </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tn_96\" style=\"left:369px;bottom:849px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"to_96\" style=\"left:493px;bottom:849px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tp_96\" style=\"left:601px;bottom:849px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tq_96\" style=\"left:724px;bottom:849px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tr_96\" style=\"left:217px;bottom:827px;letter-spacing:-0.02px;display:inline;\">GBP </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"ts_96\" style=\"left:340px;bottom:827px;letter-spacing:0.02px;display:inline;\">3,300,536 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tt_96\" style=\"left:459px;bottom:827px;letter-spacing:0.03px;display:inline;\">11,549,052 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tu_96\" style=\"left:573px;bottom:827px;display:inline;\">3,302,669 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tv_96\" style=\"left:695px;bottom:827px;display:inline;\">4,817,368 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tw_96\" style=\"left:217px;bottom:803px;letter-spacing:0.07px;display:inline;\">SGD </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tx_96\" style=\"left:396px;bottom:803px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"ty_96\" style=\"left:520px;bottom:803px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tz_96\" style=\"left:627px;bottom:803px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t10_96\" style=\"left:706px;bottom:803px;display:inline;\">515,439 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t11_96\" style=\"left:217px;bottom:780px;letter-spacing:0.06px;display:inline;\">MYR </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t12_96\" style=\"left:352px;bottom:780px;letter-spacing:0.01px;display:inline;\">507,303 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t13_96\" style=\"left:476px;bottom:780px;letter-spacing:0.01px;display:inline;\">333,589 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t14_96\" style=\"left:584px;bottom:780px;display:inline;\">377,551 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t15_96\" style=\"left:706px;bottom:780px;display:inline;\">153,729 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t16_96\" style=\"left:217px;bottom:757px;letter-spacing:0.04px;display:inline;\">RMB </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t17_96\" style=\"left:352px;bottom:757px;letter-spacing:0.01px;display:inline;\">555,808 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t18_96\" style=\"left:465px;bottom:757px;letter-spacing:0.03px;display:inline;\">1,087,839 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t19_96\" style=\"left:584px;bottom:757px;display:inline;\">520,514 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t1a_96\" style=\"left:714px;bottom:757px;display:inline;\">91,406 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t1b_96\" style=\"left:340px;bottom:733px;letter-spacing:0.02px;display:inline;\">4,363,647 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t1c_96\" style=\"left:458px;bottom:733px;letter-spacing:0.03px;display:inline;\">12,970,480 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t1d_96\" style=\"left:573px;bottom:733px;display:inline;\">4,200,734 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t1e_96\" style=\"left:695px;bottom:733px;display:inline;\">5,577,942 </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s6_96\" id=\"t1f_96\" style=\"left:220px;bottom:708px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\"><span>A 1% increase in GBP/HKD would have an impact of HK$82,485</span> </div><div class=\"t s4_96\" id=\"t1g_96\" style=\"left:165px;bottom:669px;letter-spacing:0.06px;display:inline;\">24.3 </div><div class=\"t s5_96\" id=\"t1h_96\" style=\"left:220px;bottom:669px;letter-spacing:-0.05px;word-spacing:-0.17px;display:inline;\">Interest rate risk </div><div class=\"t s6_96\" id=\"t1i_96\" style=\"left:220px;bottom:647px;letter-spacing:-0.07px;word-spacing:-0.9px;display:inline;\">The Group has no significant interest-bearing assets. Cash at bank earns interest at floating </div><div class=\"t s6_96\" id=\"t1j_96\" style=\"left:220px;bottom:626px;letter-spacing:-0.08px;word-spacing:0.04px;display:inline;\">rates based on daily bank deposits rates. </div><div class=\"t s6_96\" id=\"t1k_96\" style=\"left:220px;bottom:583px;letter-spacing:-0.07px;word-spacing:2.39px;display:inline;\">The Group is exposed to cash flow interest rate risk in relation to variable-rate bank </div><div class=\"t s6_96\" id=\"t1l_96\" style=\"left:220px;bottom:561px;letter-spacing:-0.07px;word-spacing:0.69px;display:inline;\">borrowings. It is the Group\u2019s policy to keep its borrowings at floating rate of interest to </div><div class=\"t s6_96\" id=\"t1m_96\" style=\"left:220px;bottom:540px;letter-spacing:-0.08px;word-spacing:2.16px;display:inline;\">minimize the fair value interest rate risk. The Group currently does not have hedging </div><div class=\"t s6_96\" id=\"t1n_96\" style=\"left:220px;bottom:519px;letter-spacing:-0.1px;word-spacing:0.04px;display:inline;\">policy. However, the Directors monitor interest rate exposure and will consider necessary </div><div class=\"t s6_96\" id=\"t1o_96\" style=\"left:220px;bottom:497px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">action when significant interest rate exposure is anticipated. </div><div class=\"t s6_96\" id=\"t1p_96\" style=\"left:220px;bottom:457px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Sensitivity analysis </div><div class=\"t s6_96\" id=\"t1q_96\" style=\"left:220px;bottom:422px;letter-spacing:-0.08px;word-spacing:1.48px;display:inline;\">The sensitivity analyses below have been determined based on the exposure to interest </div><div class=\"t s6_96\" id=\"t1r_96\" style=\"left:220px;bottom:400px;letter-spacing:-0.07px;word-spacing:3.1px;display:inline;\">rates for variable-rate borrowings. The analysis is prepared assuming the borrowings </div><div class=\"t s6_96\" id=\"t1s_96\" style=\"left:220px;bottom:379px;letter-spacing:-0.06px;word-spacing:-0.39px;display:inline;\">outstanding at the end of the reporting period were outstanding for the whole year. A 100 </div><div class=\"t s6_96\" id=\"t1t_96\" style=\"left:220px;bottom:357px;letter-spacing:-0.07px;word-spacing:2.53px;display:inline;\">basis point increase or decrease is used when reporting interest rate risk internally to </div><div class=\"t s6_96\" id=\"t1u_96\" style=\"left:220px;bottom:336px;letter-spacing:-0.04px;word-spacing:3.09px;display:inline;\">Directors and represents Directors\u2019 assessment of the reasonably possible change in </div><div class=\"t s6_96\" id=\"t1v_96\" style=\"left:220px;bottom:315px;letter-spacing:-0.05px;word-spacing:-0.94px;display:inline;\">interest rates. If interest rates had been 100 basis point higher/lower and all other variables </div><div class=\"t s6_96\" id=\"t1w_96\" style=\"left:220px;bottom:293px;letter-spacing:-0.1px;word-spacing:2.57px;display:inline;\">were held constant, the Group\u2019s pre-tax loss for the year would increase/decrease by </div><div class=\"t s6_96\" id=\"t1x_96\" style=\"left:220px;bottom:272px;letter-spacing:-0.1px;word-spacing:1.65px;display:inline;\">HK$38,845 (2025: HK$38,845). This is mainly attributable to the Group\u2019s exposure to </div><div class=\"t s6_96\" id=\"t1y_96\" style=\"left:220px;bottom:250px;letter-spacing:-0.08px;word-spacing:-0.03px;display:inline;\">interest rates on its variable-rate bank borrowings. </div><div></div><div class=\"t s4_97\" id=\"t6_97\" style=\"left:220px;bottom:1107px;letter-spacing:0.06px;display:inline;\"><span>24.4 </span></div><div class=\"t s5_97\" id=\"t7_97\" style=\"left:254px;bottom:1106px;letter-spacing:-0.04px;word-spacing:-0.01px;display:inline;\">Credit risk </div><div class=\"t s6_97\" id=\"t8_97\" style=\"left:220px;bottom:1085px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">The Group\u2019s exposure to credit risk mainly arises from granting credit to customers and </div><div class=\"t s6_97\" id=\"t9_97\" style=\"left:220px;bottom:1064px;letter-spacing:-0.06px;word-spacing:2.51px;display:inline;\">other counterparties in the ordinary course of its operations. The Group\u2019s maximum </div><div class=\"t s6_97\" id=\"ta_97\" style=\"left:220px;bottom:1042px;word-spacing:1.74px;display:inline;\">exposure to credit risk for the components of the consolidated statement of financial </div><div class=\"t s6_97\" id=\"tb_97\" style=\"left:220px;bottom:1021px;letter-spacing:-0.05px;word-spacing:-0.24px;display:inline;\">position at 31 March 2026 refers to the carrying amount of financial assets as disclosed in </div><div class=\"t s6_97\" id=\"tc_97\" style=\"left:220px;bottom:999px;letter-spacing:-0.06px;word-spacing:0.04px;display:inline;\">note 24.5. </div><div class=\"t s6_97\" id=\"td_97\" style=\"left:220px;bottom:956px;letter-spacing:-0.09px;word-spacing:1.64px;display:inline;\">The exposures to credit risk are monitored by the Directors such that any outstanding </div><div class=\"t s6_97\" id=\"te_97\" style=\"left:220px;bottom:935px;letter-spacing:-0.1px;word-spacing:0.36px;display:inline;\">debtors are reviewed and followed up on an ongoing basis. The Group\u2019s policy is to deal </div><div class=\"t s6_97\" id=\"tf_97\" style=\"left:220px;bottom:913px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">only with creditworthy counterparties. Payment record of customers is closely monitored. </div><div class=\"t s6_97\" id=\"tg_97\" style=\"left:220px;bottom:892px;letter-spacing:-0.1px;word-spacing:0.05px;display:inline;\">Normally, the Group does not obtain collateral from debtors. </div><div class=\"t s5_97\" id=\"th_97\" style=\"left:220px;bottom:851px;letter-spacing:-0.18px;word-spacing:-0.06px;display:inline;\">Trade receivables </div><div class=\"t s6_97\" id=\"ti_97\" style=\"left:220px;bottom:816px;letter-spacing:-0.07px;word-spacing:0.22px;display:inline;\">The Group has applied the simplified approach to assess the ECL as prescribed by IFRS </div><div class=\"t s6_97\" id=\"tj_97\" style=\"left:220px;bottom:795px;letter-spacing:-0.08px;word-spacing:0.38px;display:inline;\">9. To measure the ECL, trade receivables have been grouped based on shared credit risk </div><div class=\"t s6_97\" id=\"tk_97\" style=\"left:220px;bottom:773px;letter-spacing:-0.07px;word-spacing:0.89px;display:inline;\">characteristics and the past due days. In calculating the ECL rates, the Group considers </div><div class=\"t s6_97\" id=\"tl_97\" style=\"left:220px;bottom:752px;letter-spacing:-0.07px;word-spacing:0.2px;display:inline;\">historical elements and forward-looking elements. Lifetime ECL rate of trade receivables </div><div class=\"t s6_97\" id=\"tm_97\" style=\"left:220px;bottom:731px;letter-spacing:-0.07px;word-spacing:2.02px;display:inline;\">is assessed minimal for all ageing bands as there was no recent history of default and </div><div class=\"t s6_97\" id=\"tn_97\" style=\"left:220px;bottom:709px;letter-spacing:-0.09px;word-spacing:1.26px;display:inline;\">continuous payments were received. The Group determined that the ECL allowance in </div><div class=\"t s6_97\" id=\"to_97\" style=\"left:220px;bottom:688px;letter-spacing:-0.08px;word-spacing:0.39px;display:inline;\">respect of trade receivables for the years ended 31 March 2026 is HK$191,500 and HK$ </div><div class=\"t s6_97\" id=\"tp_97\" style=\"left:220px;bottom:667px;letter-spacing:-0.09px;word-spacing:0.74px;display:inline;\">Nil for year ended 31 March 2025 but is still minimal as there has not been a significant </div><div class=\"t s6_97\" id=\"tq_97\" style=\"left:220px;bottom:645px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">change in credit quality of the customers. </div><div class=\"t s5_97\" id=\"tr_97\" style=\"left:220px;bottom:605px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Other financial assets at amortised cost </div><div class=\"t s6_97\" id=\"ts_97\" style=\"left:220px;bottom:570px;letter-spacing:-0.07px;word-spacing:6.24px;display:inline;\">Other financial assets at amortised cost include deposits, other receivables, loan </div><div class=\"t s6_97\" id=\"tt_97\" style=\"left:220px;bottom:548px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">receivables and cash and cash equivalents. </div><div class=\"t s6_97\" id=\"tu_97\" style=\"left:218px;bottom:505px;letter-spacing:-0.06px;word-spacing:-0.35px;display:inline;\">The Directors are of opinion that there is no significant increase in credit risk on deposits, </div><div class=\"t s6_97\" id=\"tv_97\" style=\"left:220px;bottom:484px;letter-spacing:-0.08px;word-spacing:2.01px;display:inline;\">other receivables, and cash and cash equivalents since initial recognition as the risk of </div><div class=\"t s6_97\" id=\"tw_97\" style=\"left:220px;bottom:462px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">default is low after considering the factors as following: </div><div class=\"t s6_97\" id=\"tx_97\" style=\"left:220px;bottom:419px;display:inline;\">- </div><div class=\"t s6_97\" id=\"ty_97\" style=\"left:248px;bottom:419px;letter-spacing:-0.06px;word-spacing:1.83px;display:inline;\">any changes in business, financial or economic conditions that affects the debtor\u2019s </div><div class=\"t s6_97\" id=\"tz_97\" style=\"left:248px;bottom:398px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">ability to meet its debt obligations; </div><div class=\"t s6_97\" id=\"t10_97\" style=\"left:220px;bottom:377px;display:inline;\">- </div><div class=\"t s6_97\" id=\"t11_97\" style=\"left:248px;bottom:377px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">any changes in the operating results of the debtor; </div><div class=\"t s6_97\" id=\"t12_97\" style=\"left:220px;bottom:355px;display:inline;\">- </div><div class=\"t s6_97\" id=\"t13_97\" style=\"left:248px;bottom:355px;letter-spacing:-0.09px;word-spacing:0.38px;display:inline;\">any changes in the regulatory, economic, or technological environment of the debtor </div><div class=\"t s6_97\" id=\"t14_97\" style=\"left:248px;bottom:334px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">that affects the debtor\u2019s ability to meet its debt obligations. </div><div class=\"t s6_97\" id=\"t15_97\" style=\"left:220px;bottom:291px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">The Group has assessed that the ECL for deposits, other receivables and loan receivables </div><div class=\"t s6_97\" id=\"t16_97\" style=\"left:220px;bottom:270px;letter-spacing:-0.08px;word-spacing:-0.21px;display:inline;\">are minimal under the 12-months ECL method as there is no significant increase in credit </div><div class=\"t s6_97\" id=\"t17_97\" style=\"left:220px;bottom:248px;letter-spacing:-0.07px;word-spacing:2.17px;display:inline;\">risk since initial recognition. The credit risk with related parties is limited because the </div><div class=\"t s6_97\" id=\"t18_97\" style=\"left:220px;bottom:227px;letter-spacing:-0.07px;word-spacing:0.65px;display:inline;\">counterparties are fellow subsidiaries. The Directors have assessed the financial position </div><div class=\"t s6_97\" id=\"t19_97\" style=\"left:220px;bottom:205px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">of these related parties and there is no indication of default. </div><div class=\"t s6_97\" id=\"t1a_97\" style=\"left:220px;bottom:162px;letter-spacing:-0.08px;word-spacing:-0.88px;display:inline;\">The credit risk for cash and cash equivalents are considered negligible as the counterparties </div><div class=\"t s6_97\" id=\"t1b_97\" style=\"left:220px;bottom:141px;letter-spacing:-0.07px;display:inline;\"><span>are reputable banks with high quality external credit ratings. </span></div><div></div><div class=\"t s4_98\" id=\"t6_98\" style=\"left:164px;bottom:1107px;letter-spacing:0.06px;display:inline;\"><span>24.5 </span></div><div class=\"t s5_98\" id=\"t7_98\" style=\"left:220px;bottom:1106px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Liquidity risk </div><div class=\"t s6_98\" id=\"t8_98\" style=\"left:220px;bottom:1063px;letter-spacing:-0.07px;word-spacing:1.47px;display:inline;\">Liquidity risk relates to the risk that the Group will not be able to meet its obligations </div><div class=\"t s6_98\" id=\"t9_98\" style=\"left:220px;bottom:1042px;letter-spacing:-0.07px;word-spacing:-0.71px;display:inline;\">associated with its financial liabilities that are settled by delivering cash or another financial </div><div class=\"t s6_98\" id=\"ta_98\" style=\"left:220px;bottom:1020px;letter-spacing:-0.04px;display:inline;\">asset. </div><div class=\"t s6_98\" id=\"tb_98\" style=\"left:220px;bottom:977px;letter-spacing:-0.08px;word-spacing:2.2px;display:inline;\">The Group\u2019s prudent policy is to regularly monitor its current and expected liquidity </div><div class=\"t s6_98\" id=\"tc_98\" style=\"left:220px;bottom:956px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">requirements, to ensure that it maintains sufficient reserves of cash and cash equivalents </div><div class=\"t s6_98\" id=\"td_98\" style=\"left:220px;bottom:934px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">to meet its liquidity requirements in the short term and longer term. </div><div class=\"t s6_98\" id=\"te_98\" style=\"left:220px;bottom:891px;letter-spacing:-0.06px;word-spacing:1.45px;display:inline;\">Analysed below are the Group\u2019s remaining contractual maturities for its non-derivative </div><div class=\"t s6_98\" id=\"tf_98\" style=\"left:220px;bottom:870px;letter-spacing:-0.07px;word-spacing:0.89px;display:inline;\">financial liabilities as at the reporting date. </div><div class=\"t s6_98\" id=\"tg_98\" style=\"left:508px;bottom:870px;letter-spacing:-0.09px;word-spacing:0.94px;display:inline;\">When the creditor has a choice of when the </div><div class=\"t s6_98\" id=\"th_98\" style=\"left:220px;bottom:849px;letter-spacing:-0.08px;word-spacing:0.19px;display:inline;\">liability is settled, the liability is included on the basis of the earliest date when the Group </div><div class=\"t s6_98\" id=\"ti_98\" style=\"left:220px;bottom:827px;letter-spacing:-0.05px;word-spacing:0.91px;display:inline;\">is required to pay. </div><div class=\"t s6_98\" id=\"tj_98\" style=\"left:349px;bottom:827px;letter-spacing:-0.07px;word-spacing:0.92px;display:inline;\">Where settlement of the liability is in instalments, each instalment is </div><div class=\"t s6_98\" id=\"tk_98\" style=\"left:220px;bottom:806px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">allocated to the earliest period in which the Group is committed to pay. </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tq_98\" style=\"left:616px;bottom:749px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Over 1 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tr_98\" style=\"left:632px;bottom:731px;letter-spacing:0.01px;display:inline;\">year </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tx_98\" style=\"left:783px;bottom:731px;letter-spacing:0.04px;display:inline;\">Total </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tn_98\" style=\"left:531px;bottom:713px;letter-spacing:0.03px;display:inline;\">Within </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"ts_98\" style=\"left:637px;bottom:713px;letter-spacing:0.02px;display:inline;\">but </div></td><td class=\"tcs-selection-enabled emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"ty_98\" style=\"left:747px;bottom:713px;letter-spacing:0.03px;display:inline;\">contractual </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tl_98\" style=\"left:399px;bottom:695px;letter-spacing:0.03px;display:inline;\">Carrying </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"to_98\" style=\"left:520px;bottom:695px;letter-spacing:0.02px;word-spacing:0.02px;display:inline;\">1 year or </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tt_98\" style=\"left:617px;bottom:695px;letter-spacing:0.02px;display:inline;\">within </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tv_98\" style=\"left:684px;bottom:695px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Over 5 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tz_98\" style=\"left:747px;bottom:695px;letter-spacing:0.01px;display:inline;\">undiscounted </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tm_98\" style=\"left:406px;bottom:677px;letter-spacing:0.01px;display:inline;\">amount </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tp_98\" style=\"left:500px;bottom:677px;letter-spacing:0.05px;word-spacing:-0.17px;display:inline;\">on demand </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tu_98\" style=\"left:614px;bottom:677px;word-spacing:0.05px;display:inline;\">5 years </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tw_98\" style=\"left:694px;bottom:677px;letter-spacing:0.02px;display:inline;\">years </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t10_98\" style=\"left:756px;bottom:677px;letter-spacing:0.05px;word-spacing:-0.17px;display:inline;\">cash flow </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t11_98\" style=\"left:426px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t12_98\" style=\"left:535px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t13_98\" style=\"left:632px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t14_98\" style=\"left:699px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t15_98\" style=\"left:787px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t16_98\" style=\"left:215px;bottom:622px;display:inline;\">2026 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t17_98\" style=\"left:215px;bottom:604px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">- Trade and other </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t19_98\" style=\"left:423px;bottom:604px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1a_98\" style=\"left:520px;bottom:604px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1b_98\" style=\"left:663px;bottom:604px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1c_98\" style=\"left:726px;bottom:604px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1d_98\" style=\"left:791px;bottom:604px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t18_98\" style=\"left:221px;bottom:586px;letter-spacing:0.03px;display:inline;\">payables </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1e_98\" style=\"left:215px;bottom:568px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1g_98\" style=\"left:423px;bottom:568px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1h_98\" style=\"left:520px;bottom:568px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1i_98\" style=\"left:663px;bottom:568px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1j_98\" style=\"left:726px;bottom:568px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1k_98\" style=\"left:791px;bottom:568px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1f_98\" style=\"left:221px;bottom:550px;letter-spacing:0.03px;display:inline;\">director </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1l_98\" style=\"left:215px;bottom:532px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1n_98\" style=\"left:421px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1o_98\" style=\"left:517px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1p_98\" style=\"left:663px;bottom:532px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1q_98\" style=\"left:726px;bottom:532px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1r_98\" style=\"left:789px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1m_98\" style=\"left:221px;bottom:514px;letter-spacing:0.03px;display:inline;\">shareholder </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1s_98\" style=\"left:215px;bottom:496px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">- Bank borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1t_98\" style=\"left:422px;bottom:496px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1u_98\" style=\"left:519px;bottom:496px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1v_98\" style=\"left:663px;bottom:496px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1w_98\" style=\"left:726px;bottom:496px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1x_98\" style=\"left:790px;bottom:496px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1y_98\" style=\"left:416px;bottom:459px;letter-spacing:0.03px;display:inline;\">11,699,604 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1z_98\" style=\"left:512px;bottom:459px;letter-spacing:0.03px;display:inline;\">11,699,604 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t20_98\" style=\"left:663px;bottom:459px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t21_98\" style=\"left:726px;bottom:459px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t22_98\" style=\"left:784px;bottom:459px;letter-spacing:0.03px;display:inline;\">11,699,604 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t23_98\" style=\"left:216px;bottom:403px;display:inline;\">2025 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t24_98\" style=\"left:216px;bottom:385px;letter-spacing:0.04px;word-spacing:-0.1px;display:inline;\">- Trade and other </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t26_98\" style=\"left:422px;bottom:385px;display:inline;\">2,939,666 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t27_98\" style=\"left:519px;bottom:385px;display:inline;\">2,939,666 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t28_98\" style=\"left:663px;bottom:385px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t29_98\" style=\"left:727px;bottom:385px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2a_98\" style=\"left:790px;bottom:385px;display:inline;\">2,939,666 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t25_98\" style=\"left:228px;bottom:367px;letter-spacing:0.02px;display:inline;\">payables </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2b_98\" style=\"left:215px;bottom:349px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2d_98\" style=\"left:422px;bottom:349px;display:inline;\">1,202,925 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2e_98\" style=\"left:519px;bottom:349px;display:inline;\">1,202,925 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2f_98\" style=\"left:663px;bottom:349px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2g_98\" style=\"left:727px;bottom:349px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2h_98\" style=\"left:790px;bottom:349px;display:inline;\">1,202,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2c_98\" style=\"left:221px;bottom:331px;letter-spacing:0.02px;display:inline;\">director </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2i_98\" style=\"left:216px;bottom:312px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2k_98\" style=\"left:422px;bottom:312px;display:inline;\">2,538,748 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2l_98\" style=\"left:519px;bottom:312px;display:inline;\">2,538,748 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2m_98\" style=\"left:663px;bottom:312px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2n_98\" style=\"left:727px;bottom:312px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2o_98\" style=\"left:790px;bottom:312px;display:inline;\">2,538,748 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2j_98\" style=\"left:216px;bottom:294px;letter-spacing:0.02px;display:inline;\">shareholder </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2p_98\" style=\"left:216px;bottom:276px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Bank borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2q_98\" style=\"left:422px;bottom:276px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2r_98\" style=\"left:519px;bottom:276px;display:inline;\">4,254,546 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2s_98\" style=\"left:663px;bottom:276px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2t_98\" style=\"left:727px;bottom:276px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2u_98\" style=\"left:790px;bottom:276px;display:inline;\">4,254,546 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2v_98\" style=\"left:415px;bottom:240px;display:inline;\">10,565,830 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2w_98\" style=\"left:511px;bottom:240px;display:inline;\">10,935,885 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2x_98\" style=\"left:663px;bottom:240px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2y_98\" style=\"left:727px;bottom:240px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2z_98\" style=\"left:783px;bottom:240px;display:inline;\">10,935,885 </div></td></tr></table><div></div><div class=\"t s4_99\" id=\"t6_99\" style=\"left:165px;bottom:1100px;letter-spacing:0.06px;display:inline;\"><span>24.6 </span></div><div class=\"t s5_99\" id=\"t7_99\" style=\"left:220px;bottom:1099px;letter-spacing:-0.08px;word-spacing:-0.05px;display:inline;\">Fair values measurement </div><div class=\"t s6_99\" id=\"t8_99\" style=\"left:220px;bottom:1064px;letter-spacing:-0.09px;word-spacing:2.73px;display:inline;\">The following presents the assets and liabilities measured at fair value or required to </div><div class=\"t s6_99\" id=\"t9_99\" style=\"left:220px;bottom:1042px;letter-spacing:-0.08px;word-spacing:-0.38px;display:inline;\">disclose their fair value in the consolidated financial statements on a recurring basis across </div><div class=\"t s6_99\" id=\"ta_99\" style=\"left:220px;bottom:1021px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">the three levels of the fair value hierarchy defined in IFRS 13 \u201cFair Value Measurement\u201d </div><div class=\"t s6_99\" id=\"tb_99\" style=\"left:220px;bottom:1000px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">with the fair value measurement categorised in its entirety based on the lowest level input </div><div class=\"t s6_99\" id=\"tc_99\" style=\"left:220px;bottom:978px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">that is significant to the entire measurement. The levels of inputs are defined as follows: </div><div class=\"t s6_99\" id=\"td_99\" style=\"left:218px;bottom:935px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">\u2022 Level 1 (highest level): quoted prices (unadjusted) in active markets for identical assets </div><div class=\"t s6_99\" id=\"te_99\" style=\"left:229px;bottom:914px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">or liabilities that the Group can access at the measurement date; </div><div class=\"t s6_99\" id=\"tf_99\" style=\"left:218px;bottom:871px;letter-spacing:-0.09px;word-spacing:0.37px;display:inline;\">\u2022 Level 2: inputs other than quoted prices included within Level 1 that are observable for </div><div class=\"t s6_99\" id=\"tg_99\" style=\"left:229px;bottom:849px;letter-spacing:-0.07px;display:inline;\">the asset or liability, either directly or indirectly; </div><div class=\"t s6_99\" id=\"th_99\" style=\"left:220px;bottom:806px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">\u2022 Level 3 (lowest level): unobservable inputs for the asset or liability. </div><div class=\"t s6_99\" id=\"ti_99\" style=\"left:213px;bottom:763px;letter-spacing:-0.04px;display:inline;\">(a) </div><div class=\"t s6_99\" id=\"tj_99\" style=\"left:241px;bottom:763px;letter-spacing:-0.08px;word-spacing:0.04px;display:inline;\">Assets measured at fair value </div><div class=\"t s6_99\" id=\"tk_99\" style=\"left:240px;bottom:720px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">During the year, there were no transfer between Level 1 and Level 2, nor transfer into </div><div class=\"t s6_99\" id=\"tl_99\" style=\"left:240px;bottom:699px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">and out of Level 3 fair value measurements. </div><div class=\"t s6_99\" id=\"tm_99\" style=\"left:213px;bottom:656px;letter-spacing:-0.02px;display:inline;\">(b) </div><div class=\"t s6_99\" id=\"tn_99\" style=\"left:240px;bottom:656px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Assets and liabilities with fair value disclosure, but not measured at fair value </div><div class=\"t s6_99\" id=\"to_99\" style=\"left:240px;bottom:612px;letter-spacing:-0.08px;word-spacing:2.04px;display:inline;\">The carrying amounts of financial assets and liabilities that are carried at amortised </div><div class=\"t s6_99\" id=\"tp_99\" style=\"left:240px;bottom:591px;letter-spacing:-0.07px;word-spacing:1.64px;display:inline;\">costs are not materially different from their fair values at the end of each reporting </div><span>period. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00191": {
   "value": "<span>24. </span><div class=\"t s4_94\" id=\"t1c_94\" style=\"left:165px;bottom:420px;letter-spacing:0.34px;word-spacing:0.02px;display:inline;\">FINANCIAL RISK MANAGEMENT AND FAIR VALUE MEASUREMENTS </div><div class=\"t s7_94\" id=\"t1d_94\" style=\"left:162px;bottom:376px;letter-spacing:-0.07px;word-spacing:1.84px;display:inline;\">The Group is exposed to financial risks through its use of financial instruments in its ordinary </div><div class=\"t s7_94\" id=\"t1e_94\" style=\"left:158px;bottom:354px;letter-spacing:-0.07px;word-spacing:4.04px;display:inline;\">course of operations and in its investment activities. The financial risks include market risk </div><div class=\"t s7_94\" id=\"t1f_94\" style=\"left:158px;bottom:333px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">(including foreign currency risk and interest rate risk), credit risk and liquidity risk. </div><div class=\"t s7_94\" id=\"t1g_94\" style=\"left:158px;bottom:290px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">There has been no change to the types of the Group\u2019s exposure in respect of financial instruments </div><div class=\"t s7_94\" id=\"t1h_94\" style=\"left:158px;bottom:268px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">or the manner in which it manages and measures the risks</div><div class=\"t s3_94\" id=\"t1i_94\" style=\"left:535px;bottom:269px;display:inline;\">. </div><div></div>\n\n\n<div class=\"t s4_95\" id=\"t6_95\" style=\"left:165px;bottom:1086px;letter-spacing:0.06px;display:inline;\"><span>24.1 </span></div><div class=\"t s5_95\" id=\"t7_95\" style=\"left:220px;bottom:1085px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">Categories of financial assets and liabilities </div>\n<div class=\"t s6_95\" id=\"t8_95\" style=\"left:220px;bottom:1064px;letter-spacing:-0.04px;word-spacing:-0.23px;display:inline;\">The carrying amounts presented in the consolidated statement of financial position relate </div>\n<div class=\"t s6_95\" id=\"t9_95\" style=\"left:220px;bottom:1042px;letter-spacing:-0.04px;word-spacing:-0.01px;display:inline;\">to the following categories of financial assets and financial liabilities</div><div class=\"t s7_95\" id=\"ta_95\" style=\"left:661px;bottom:1043px;display:inline;\">: </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tb_95\" style=\"left:629px;bottom:1002px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tc_95\" style=\"left:757px;bottom:1002px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"td_95\" style=\"left:626px;bottom:968px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"te_95\" style=\"left:756px;bottom:968px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tf_95\" style=\"left:217px;bottom:933px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Financial assets </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"tg_95\" style=\"left:214.3px;bottom:915.7px;letter-spacing:-0.04px;display:inline;\">Financial assets at fair value </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"th_95\" style=\"left:217px;bottom:898px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Financial assets at FVPL </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"ti_95\" style=\"left:618px;bottom:898px;letter-spacing:0.03px;display:inline;\">12,432 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tj_95\" style=\"left:739px;bottom:898px;display:inline;\">344,105 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"tk_95\" style=\"left:214.3px;bottom:863.6px;letter-spacing:-0.05px;word-spacing:0.05px;display:inline;\">Financial assets at amortised costs </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tl_95\" style=\"left:217px;bottom:846px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Trade receivables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tm_95\" style=\"left:609px;bottom:846px;letter-spacing:0.01px;display:inline;\">384,260 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tn_95\" style=\"left:740px;bottom:846px;display:inline;\">772,471 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"to_95\" style=\"left:217px;bottom:829px;word-spacing:0.04px;display:inline;\">- Contract assets </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tp_95\" style=\"left:649px;bottom:829px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tq_95\" style=\"left:740px;bottom:829px;display:inline;\">855,410 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tr_95\" style=\"left:217px;bottom:812px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Other receivables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"ts_95\" style=\"left:616px;bottom:812px;letter-spacing:0.01px;display:inline;\">45,370 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tt_95\" style=\"left:783px;bottom:812px;display:inline;\">- </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tu_95\" style=\"left:217px;bottom:794px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due from director </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tv_95\" style=\"left:609px;bottom:794px;letter-spacing:0.01px;display:inline;\">355,796 </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tw_95\" style=\"left:217px;bottom:777px;letter-spacing:0.03px;word-spacing:-0.08px;display:inline;\">- Deposit and prepayment </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tx_95\" style=\"left:597px;bottom:777px;letter-spacing:0.02px;display:inline;\">2,054,384 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"ty_95\" style=\"left:729px;bottom:777px;display:inline;\">1,325,157 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tz_95\" style=\"left:217px;bottom:760px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">- Cash and cash equivalents </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t10_95\" style=\"left:600px;bottom:760px;letter-spacing:0.03px;display:inline;\">2,841,812 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t11_95\" style=\"left:720px;bottom:760px;display:inline;\">11,775,409 </div></td></tr><tr><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t12_95\" style=\"left:598px;bottom:738px;letter-spacing:0.02px;display:inline;\">5,694,054 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t13_95\" style=\"left:720px;bottom:738px;display:inline;\">15,072,552 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t14_95\" style=\"left:629px;bottom:693px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t15_95\" style=\"left:757px;bottom:693px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t16_95\" style=\"left:626px;bottom:676px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t17_95\" style=\"left:756px;bottom:676px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t18_95\" style=\"left:217px;bottom:659px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Financial liabilities </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t19_95\" style=\"left:725px;bottom:659px;letter-spacing:0.01px;display:inline;\">(Restated) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"t1a_95\" style=\"left:213.4px;bottom:641.4px;letter-spacing:-0.04px;word-spacing:0.05px;display:inline;\">Financial liabilities at amortised cost </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1b_95\" style=\"left:216px;bottom:624px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">- Trade payables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1c_95\" style=\"left:609px;bottom:624px;letter-spacing:0.01px;display:inline;\">320,379 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1d_95\" style=\"left:740px;bottom:624px;display:inline;\">302,484 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1e_95\" style=\"left:216px;bottom:607px;letter-spacing:0.03px;word-spacing:-0.13px;display:inline;\">- Accruals and other payables (note below) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1f_95\" style=\"left:598px;bottom:607px;letter-spacing:0.02px;display:inline;\">3,285,532 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1g_95\" style=\"left:729px;bottom:607px;display:inline;\">2,637,182 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1h_95\" style=\"left:216px;bottom:589px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Contract liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1i_95\" style=\"left:598px;bottom:589px;letter-spacing:0.02px;display:inline;\">5,677,097 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1j_95\" style=\"left:729px;bottom:589px;display:inline;\">5,460,205 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1k_95\" style=\"left:216px;bottom:572px;letter-spacing:0.02px;display:inline;\">- Amount due to a director </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1l_95\" style=\"left:600px;bottom:572px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1m_95\" style=\"left:729px;bottom:572px;display:inline;\">1,202,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1n_95\" style=\"left:216px;bottom:555px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">- Amount due to a shareholder </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1o_95\" style=\"left:598px;bottom:555px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1p_95\" style=\"left:729px;bottom:555px;display:inline;\">2,538,748 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1q_95\" style=\"left:216px;bottom:537px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">- Lease liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1r_95\" style=\"left:609px;bottom:537px;letter-spacing:0.01px;display:inline;\">545,627 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1s_95\" style=\"left:782px;bottom:537px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1t_95\" style=\"left:216px;bottom:520px;letter-spacing:0.03px;word-spacing:0.02px;display:inline;\">- Borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1u_95\" style=\"left:599px;bottom:520px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1v_95\" style=\"left:728px;bottom:520px;display:inline;\">3,884,491 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1w_95\" style=\"left:592px;bottom:495px;letter-spacing:0.02px;display:inline;\">17,376,701 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1x_95\" style=\"left:720px;bottom:495px;display:inline;\">16,026,035 </div></td></tr></table>\n<div class=\"t s9_95\" id=\"t1y_95\" style=\"left:220px;bottom:448px;letter-spacing:0.03px;word-spacing:1.94px;display:inline;\">The 2025 comparative financial liabilities have been restated to include accruals and other </div>\n<div class=\"t s9_95\" id=\"t1z_95\" style=\"left:220px;bottom:426px;letter-spacing:0.03px;display:inline;\"><span>payables. </span></div><div></div><div class=\"t s4_96\" id=\"t6_96\" style=\"left:165px;bottom:1107px;letter-spacing:0.06px;display:inline;\"><span>24.2 </span></div><div class=\"t s5_96\" id=\"t7_96\" style=\"left:220px;bottom:1106px;letter-spacing:-0.07px;word-spacing:-0.1px;display:inline;\">Foreign currency risk </div><div class=\"t s6_96\" id=\"t8_96\" style=\"left:220px;bottom:1085px;letter-spacing:-0.05px;word-spacing:-0.74px;display:inline;\">Foreign currency risk refers to the risk that the fair value or future cash flows of a financial </div><div class=\"t s6_96\" id=\"t9_96\" style=\"left:220px;bottom:1064px;letter-spacing:-0.04px;word-spacing:2.33px;display:inline;\">instrument will fluctuate because of changes in foreign exchange rates. </div><div class=\"t s6_96\" id=\"ta_96\" style=\"left:715px;bottom:1064px;letter-spacing:-0.21px;word-spacing:2.52px;display:inline;\">The Group\u2019s </div><div class=\"t s6_96\" id=\"tb_96\" style=\"left:220px;bottom:1042px;letter-spacing:-0.04px;word-spacing:-0.97px;display:inline;\">exposure to currency risk mainly arises from the fluctuation of each the following currency </div><div class=\"t s6_96\" id=\"tc_96\" style=\"left:220px;bottom:1021px;letter-spacing:-0.04px;word-spacing:0.12px;display:inline;\">against the functional currencies of the relevant entities now comprising the Group. The </div><div class=\"t s6_96\" id=\"td_96\" style=\"left:220px;bottom:999px;letter-spacing:-0.01px;word-spacing:1.78px;display:inline;\">carrying amounts of the foreign currency denominated monetary assets and monetary </div><div class=\"t s6_96\" id=\"te_96\" style=\"left:220px;bottom:978px;letter-spacing:-0.03px;word-spacing:2.88px;display:inline;\">liabilities other than the functional currencies of the relevant entities comprising the </div><div class=\"t s6_96\" id=\"tf_96\" style=\"left:220px;bottom:956px;letter-spacing:-0.09px;word-spacing:1.44px;display:inline;\">Group are as follows. The management closely monitors foreign exchange exposure to </div><div class=\"t s6_96\" id=\"tg_96\" style=\"left:220px;bottom:935px;letter-spacing:-0.05px;word-spacing:0.03px;display:inline;\">mitigate the foreign currency risk. </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"2\" rowspan=\"1\" style=\"text-align: center;\"><div class=\"t s7_96\" id=\"th_96\" style=\"left:402px;bottom:896px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"2\" rowspan=\"1\" style=\"text-align: center;\"><div class=\"t s8_96\" id=\"ti_96\" style=\"left:692px;bottom:896px;letter-spacing:0.02px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tj_96\" style=\"left:358px;bottom:872px;letter-spacing:0.01px;display:inline;\">Assets </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tk_96\" style=\"left:457px;bottom:872px;letter-spacing:0.02px;display:inline;\">Liabilities </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tl_96\" style=\"left:593px;bottom:872px;letter-spacing:0.03px;display:inline;\">Assets </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tm_96\" style=\"left:695px;bottom:872px;letter-spacing:0.02px;display:inline;\">Liabilities </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tn_96\" style=\"left:369px;bottom:849px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"to_96\" style=\"left:493px;bottom:849px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tp_96\" style=\"left:601px;bottom:849px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tq_96\" style=\"left:724px;bottom:849px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tr_96\" style=\"left:217px;bottom:827px;letter-spacing:-0.02px;display:inline;\">GBP </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"ts_96\" style=\"left:340px;bottom:827px;letter-spacing:0.02px;display:inline;\">3,300,536 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tt_96\" style=\"left:459px;bottom:827px;letter-spacing:0.03px;display:inline;\">11,549,052 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tu_96\" style=\"left:573px;bottom:827px;display:inline;\">3,302,669 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tv_96\" style=\"left:695px;bottom:827px;display:inline;\">4,817,368 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tw_96\" style=\"left:217px;bottom:803px;letter-spacing:0.07px;display:inline;\">SGD </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tx_96\" style=\"left:396px;bottom:803px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"ty_96\" style=\"left:520px;bottom:803px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tz_96\" style=\"left:627px;bottom:803px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t10_96\" style=\"left:706px;bottom:803px;display:inline;\">515,439 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t11_96\" style=\"left:217px;bottom:780px;letter-spacing:0.06px;display:inline;\">MYR </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t12_96\" style=\"left:352px;bottom:780px;letter-spacing:0.01px;display:inline;\">507,303 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t13_96\" style=\"left:476px;bottom:780px;letter-spacing:0.01px;display:inline;\">333,589 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t14_96\" style=\"left:584px;bottom:780px;display:inline;\">377,551 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t15_96\" style=\"left:706px;bottom:780px;display:inline;\">153,729 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t16_96\" style=\"left:217px;bottom:757px;letter-spacing:0.04px;display:inline;\">RMB </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t17_96\" style=\"left:352px;bottom:757px;letter-spacing:0.01px;display:inline;\">555,808 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t18_96\" style=\"left:465px;bottom:757px;letter-spacing:0.03px;display:inline;\">1,087,839 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t19_96\" style=\"left:584px;bottom:757px;display:inline;\">520,514 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t1a_96\" style=\"left:714px;bottom:757px;display:inline;\">91,406 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t1b_96\" style=\"left:340px;bottom:733px;letter-spacing:0.02px;display:inline;\">4,363,647 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t1c_96\" style=\"left:458px;bottom:733px;letter-spacing:0.03px;display:inline;\">12,970,480 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t1d_96\" style=\"left:573px;bottom:733px;display:inline;\">4,200,734 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t1e_96\" style=\"left:695px;bottom:733px;display:inline;\">5,577,942 </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s6_96\" id=\"t1f_96\" style=\"left:220px;bottom:708px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\"><span>A 1% increase in GBP/HKD would have an impact of HK$82,485</span> </div><div class=\"t s4_96\" id=\"t1g_96\" style=\"left:165px;bottom:669px;letter-spacing:0.06px;display:inline;\">24.3 </div><div class=\"t s5_96\" id=\"t1h_96\" style=\"left:220px;bottom:669px;letter-spacing:-0.05px;word-spacing:-0.17px;display:inline;\">Interest rate risk </div><div class=\"t s6_96\" id=\"t1i_96\" style=\"left:220px;bottom:647px;letter-spacing:-0.07px;word-spacing:-0.9px;display:inline;\">The Group has no significant interest-bearing assets. Cash at bank earns interest at floating </div><div class=\"t s6_96\" id=\"t1j_96\" style=\"left:220px;bottom:626px;letter-spacing:-0.08px;word-spacing:0.04px;display:inline;\">rates based on daily bank deposits rates. </div><div class=\"t s6_96\" id=\"t1k_96\" style=\"left:220px;bottom:583px;letter-spacing:-0.07px;word-spacing:2.39px;display:inline;\">The Group is exposed to cash flow interest rate risk in relation to variable-rate bank </div><div class=\"t s6_96\" id=\"t1l_96\" style=\"left:220px;bottom:561px;letter-spacing:-0.07px;word-spacing:0.69px;display:inline;\">borrowings. It is the Group\u2019s policy to keep its borrowings at floating rate of interest to </div><div class=\"t s6_96\" id=\"t1m_96\" style=\"left:220px;bottom:540px;letter-spacing:-0.08px;word-spacing:2.16px;display:inline;\">minimize the fair value interest rate risk. The Group currently does not have hedging </div><div class=\"t s6_96\" id=\"t1n_96\" style=\"left:220px;bottom:519px;letter-spacing:-0.1px;word-spacing:0.04px;display:inline;\">policy. However, the Directors monitor interest rate exposure and will consider necessary </div><div class=\"t s6_96\" id=\"t1o_96\" style=\"left:220px;bottom:497px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">action when significant interest rate exposure is anticipated. </div><div class=\"t s6_96\" id=\"t1p_96\" style=\"left:220px;bottom:457px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Sensitivity analysis </div><div class=\"t s6_96\" id=\"t1q_96\" style=\"left:220px;bottom:422px;letter-spacing:-0.08px;word-spacing:1.48px;display:inline;\">The sensitivity analyses below have been determined based on the exposure to interest </div><div class=\"t s6_96\" id=\"t1r_96\" style=\"left:220px;bottom:400px;letter-spacing:-0.07px;word-spacing:3.1px;display:inline;\">rates for variable-rate borrowings. The analysis is prepared assuming the borrowings </div><div class=\"t s6_96\" id=\"t1s_96\" style=\"left:220px;bottom:379px;letter-spacing:-0.06px;word-spacing:-0.39px;display:inline;\">outstanding at the end of the reporting period were outstanding for the whole year. A 100 </div><div class=\"t s6_96\" id=\"t1t_96\" style=\"left:220px;bottom:357px;letter-spacing:-0.07px;word-spacing:2.53px;display:inline;\">basis point increase or decrease is used when reporting interest rate risk internally to </div><div class=\"t s6_96\" id=\"t1u_96\" style=\"left:220px;bottom:336px;letter-spacing:-0.04px;word-spacing:3.09px;display:inline;\">Directors and represents Directors\u2019 assessment of the reasonably possible change in </div><div class=\"t s6_96\" id=\"t1v_96\" style=\"left:220px;bottom:315px;letter-spacing:-0.05px;word-spacing:-0.94px;display:inline;\">interest rates. If interest rates had been 100 basis point higher/lower and all other variables </div><div class=\"t s6_96\" id=\"t1w_96\" style=\"left:220px;bottom:293px;letter-spacing:-0.1px;word-spacing:2.57px;display:inline;\">were held constant, the Group\u2019s pre-tax loss for the year would increase/decrease by </div><div class=\"t s6_96\" id=\"t1x_96\" style=\"left:220px;bottom:272px;letter-spacing:-0.1px;word-spacing:1.65px;display:inline;\">HK$38,845 (2025: HK$38,845). This is mainly attributable to the Group\u2019s exposure to </div><div class=\"t s6_96\" id=\"t1y_96\" style=\"left:220px;bottom:250px;letter-spacing:-0.08px;word-spacing:-0.03px;display:inline;\">interest rates on its variable-rate bank borrowings. </div><div></div><div class=\"t s4_97\" id=\"t6_97\" style=\"left:220px;bottom:1107px;letter-spacing:0.06px;display:inline;\"><span>24.4 </span></div><div class=\"t s5_97\" id=\"t7_97\" style=\"left:254px;bottom:1106px;letter-spacing:-0.04px;word-spacing:-0.01px;display:inline;\">Credit risk </div><div class=\"t s6_97\" id=\"t8_97\" style=\"left:220px;bottom:1085px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">The Group\u2019s exposure to credit risk mainly arises from granting credit to customers and </div><div class=\"t s6_97\" id=\"t9_97\" style=\"left:220px;bottom:1064px;letter-spacing:-0.06px;word-spacing:2.51px;display:inline;\">other counterparties in the ordinary course of its operations. The Group\u2019s maximum </div><div class=\"t s6_97\" id=\"ta_97\" style=\"left:220px;bottom:1042px;word-spacing:1.74px;display:inline;\">exposure to credit risk for the components of the consolidated statement of financial </div><div class=\"t s6_97\" id=\"tb_97\" style=\"left:220px;bottom:1021px;letter-spacing:-0.05px;word-spacing:-0.24px;display:inline;\">position at 31 March 2026 refers to the carrying amount of financial assets as disclosed in </div><div class=\"t s6_97\" id=\"tc_97\" style=\"left:220px;bottom:999px;letter-spacing:-0.06px;word-spacing:0.04px;display:inline;\">note 24.5. </div><div class=\"t s6_97\" id=\"td_97\" style=\"left:220px;bottom:956px;letter-spacing:-0.09px;word-spacing:1.64px;display:inline;\">The exposures to credit risk are monitored by the Directors such that any outstanding </div><div class=\"t s6_97\" id=\"te_97\" style=\"left:220px;bottom:935px;letter-spacing:-0.1px;word-spacing:0.36px;display:inline;\">debtors are reviewed and followed up on an ongoing basis. The Group\u2019s policy is to deal </div><div class=\"t s6_97\" id=\"tf_97\" style=\"left:220px;bottom:913px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">only with creditworthy counterparties. Payment record of customers is closely monitored. </div><div class=\"t s6_97\" id=\"tg_97\" style=\"left:220px;bottom:892px;letter-spacing:-0.1px;word-spacing:0.05px;display:inline;\">Normally, the Group does not obtain collateral from debtors. </div><div class=\"t s5_97\" id=\"th_97\" style=\"left:220px;bottom:851px;letter-spacing:-0.18px;word-spacing:-0.06px;display:inline;\">Trade receivables </div><div class=\"t s6_97\" id=\"ti_97\" style=\"left:220px;bottom:816px;letter-spacing:-0.07px;word-spacing:0.22px;display:inline;\">The Group has applied the simplified approach to assess the ECL as prescribed by IFRS </div><div class=\"t s6_97\" id=\"tj_97\" style=\"left:220px;bottom:795px;letter-spacing:-0.08px;word-spacing:0.38px;display:inline;\">9. To measure the ECL, trade receivables have been grouped based on shared credit risk </div><div class=\"t s6_97\" id=\"tk_97\" style=\"left:220px;bottom:773px;letter-spacing:-0.07px;word-spacing:0.89px;display:inline;\">characteristics and the past due days. In calculating the ECL rates, the Group considers </div><div class=\"t s6_97\" id=\"tl_97\" style=\"left:220px;bottom:752px;letter-spacing:-0.07px;word-spacing:0.2px;display:inline;\">historical elements and forward-looking elements. Lifetime ECL rate of trade receivables </div><div class=\"t s6_97\" id=\"tm_97\" style=\"left:220px;bottom:731px;letter-spacing:-0.07px;word-spacing:2.02px;display:inline;\">is assessed minimal for all ageing bands as there was no recent history of default and </div><div class=\"t s6_97\" id=\"tn_97\" style=\"left:220px;bottom:709px;letter-spacing:-0.09px;word-spacing:1.26px;display:inline;\">continuous payments were received. The Group determined that the ECL allowance in </div><div class=\"t s6_97\" id=\"to_97\" style=\"left:220px;bottom:688px;letter-spacing:-0.08px;word-spacing:0.39px;display:inline;\">respect of trade receivables for the years ended 31 March 2026 is HK$191,500 and HK$ </div><div class=\"t s6_97\" id=\"tp_97\" style=\"left:220px;bottom:667px;letter-spacing:-0.09px;word-spacing:0.74px;display:inline;\">Nil for year ended 31 March 2025 but is still minimal as there has not been a significant </div><div class=\"t s6_97\" id=\"tq_97\" style=\"left:220px;bottom:645px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">change in credit quality of the customers. </div><div class=\"t s5_97\" id=\"tr_97\" style=\"left:220px;bottom:605px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Other financial assets at amortised cost </div><div class=\"t s6_97\" id=\"ts_97\" style=\"left:220px;bottom:570px;letter-spacing:-0.07px;word-spacing:6.24px;display:inline;\">Other financial assets at amortised cost include deposits, other receivables, loan </div><div class=\"t s6_97\" id=\"tt_97\" style=\"left:220px;bottom:548px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">receivables and cash and cash equivalents. </div><div class=\"t s6_97\" id=\"tu_97\" style=\"left:218px;bottom:505px;letter-spacing:-0.06px;word-spacing:-0.35px;display:inline;\">The Directors are of opinion that there is no significant increase in credit risk on deposits, </div><div class=\"t s6_97\" id=\"tv_97\" style=\"left:220px;bottom:484px;letter-spacing:-0.08px;word-spacing:2.01px;display:inline;\">other receivables, and cash and cash equivalents since initial recognition as the risk of </div><div class=\"t s6_97\" id=\"tw_97\" style=\"left:220px;bottom:462px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">default is low after considering the factors as following: </div><div class=\"t s6_97\" id=\"tx_97\" style=\"left:220px;bottom:419px;display:inline;\">- </div><div class=\"t s6_97\" id=\"ty_97\" style=\"left:248px;bottom:419px;letter-spacing:-0.06px;word-spacing:1.83px;display:inline;\">any changes in business, financial or economic conditions that affects the debtor\u2019s </div><div class=\"t s6_97\" id=\"tz_97\" style=\"left:248px;bottom:398px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">ability to meet its debt obligations; </div><div class=\"t s6_97\" id=\"t10_97\" style=\"left:220px;bottom:377px;display:inline;\">- </div><div class=\"t s6_97\" id=\"t11_97\" style=\"left:248px;bottom:377px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">any changes in the operating results of the debtor; </div><div class=\"t s6_97\" id=\"t12_97\" style=\"left:220px;bottom:355px;display:inline;\">- </div><div class=\"t s6_97\" id=\"t13_97\" style=\"left:248px;bottom:355px;letter-spacing:-0.09px;word-spacing:0.38px;display:inline;\">any changes in the regulatory, economic, or technological environment of the debtor </div><div class=\"t s6_97\" id=\"t14_97\" style=\"left:248px;bottom:334px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">that affects the debtor\u2019s ability to meet its debt obligations. </div><div class=\"t s6_97\" id=\"t15_97\" style=\"left:220px;bottom:291px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">The Group has assessed that the ECL for deposits, other receivables and loan receivables </div><div class=\"t s6_97\" id=\"t16_97\" style=\"left:220px;bottom:270px;letter-spacing:-0.08px;word-spacing:-0.21px;display:inline;\">are minimal under the 12-months ECL method as there is no significant increase in credit </div><div class=\"t s6_97\" id=\"t17_97\" style=\"left:220px;bottom:248px;letter-spacing:-0.07px;word-spacing:2.17px;display:inline;\">risk since initial recognition. The credit risk with related parties is limited because the </div><div class=\"t s6_97\" id=\"t18_97\" style=\"left:220px;bottom:227px;letter-spacing:-0.07px;word-spacing:0.65px;display:inline;\">counterparties are fellow subsidiaries. The Directors have assessed the financial position </div><div class=\"t s6_97\" id=\"t19_97\" style=\"left:220px;bottom:205px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">of these related parties and there is no indication of default. </div><div class=\"t s6_97\" id=\"t1a_97\" style=\"left:220px;bottom:162px;letter-spacing:-0.08px;word-spacing:-0.88px;display:inline;\">The credit risk for cash and cash equivalents are considered negligible as the counterparties </div><div class=\"t s6_97\" id=\"t1b_97\" style=\"left:220px;bottom:141px;letter-spacing:-0.07px;display:inline;\"><span>are reputable banks with high quality external credit ratings. </span></div><div></div><div class=\"t s4_98\" id=\"t6_98\" style=\"left:164px;bottom:1107px;letter-spacing:0.06px;display:inline;\"><span>24.5 </span></div><div class=\"t s5_98\" id=\"t7_98\" style=\"left:220px;bottom:1106px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Liquidity risk </div><div class=\"t s6_98\" id=\"t8_98\" style=\"left:220px;bottom:1063px;letter-spacing:-0.07px;word-spacing:1.47px;display:inline;\">Liquidity risk relates to the risk that the Group will not be able to meet its obligations </div><div class=\"t s6_98\" id=\"t9_98\" style=\"left:220px;bottom:1042px;letter-spacing:-0.07px;word-spacing:-0.71px;display:inline;\">associated with its financial liabilities that are settled by delivering cash or another financial </div><div class=\"t s6_98\" id=\"ta_98\" style=\"left:220px;bottom:1020px;letter-spacing:-0.04px;display:inline;\">asset. </div><div class=\"t s6_98\" id=\"tb_98\" style=\"left:220px;bottom:977px;letter-spacing:-0.08px;word-spacing:2.2px;display:inline;\">The Group\u2019s prudent policy is to regularly monitor its current and expected liquidity </div><div class=\"t s6_98\" id=\"tc_98\" style=\"left:220px;bottom:956px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">requirements, to ensure that it maintains sufficient reserves of cash and cash equivalents </div><div class=\"t s6_98\" id=\"td_98\" style=\"left:220px;bottom:934px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">to meet its liquidity requirements in the short term and longer term. </div><div class=\"t s6_98\" id=\"te_98\" style=\"left:220px;bottom:891px;letter-spacing:-0.06px;word-spacing:1.45px;display:inline;\">Analysed below are the Group\u2019s remaining contractual maturities for its non-derivative </div><div class=\"t s6_98\" id=\"tf_98\" style=\"left:220px;bottom:870px;letter-spacing:-0.07px;word-spacing:0.89px;display:inline;\">financial liabilities as at the reporting date. </div><div class=\"t s6_98\" id=\"tg_98\" style=\"left:508px;bottom:870px;letter-spacing:-0.09px;word-spacing:0.94px;display:inline;\">When the creditor has a choice of when the </div><div class=\"t s6_98\" id=\"th_98\" style=\"left:220px;bottom:849px;letter-spacing:-0.08px;word-spacing:0.19px;display:inline;\">liability is settled, the liability is included on the basis of the earliest date when the Group </div><div class=\"t s6_98\" id=\"ti_98\" style=\"left:220px;bottom:827px;letter-spacing:-0.05px;word-spacing:0.91px;display:inline;\">is required to pay. </div><div class=\"t s6_98\" id=\"tj_98\" style=\"left:349px;bottom:827px;letter-spacing:-0.07px;word-spacing:0.92px;display:inline;\">Where settlement of the liability is in instalments, each instalment is </div><div class=\"t s6_98\" id=\"tk_98\" style=\"left:220px;bottom:806px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">allocated to the earliest period in which the Group is committed to pay. </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tq_98\" style=\"left:616px;bottom:749px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Over 1 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tr_98\" style=\"left:632px;bottom:731px;letter-spacing:0.01px;display:inline;\">year </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tx_98\" style=\"left:783px;bottom:731px;letter-spacing:0.04px;display:inline;\">Total </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tn_98\" style=\"left:531px;bottom:713px;letter-spacing:0.03px;display:inline;\">Within </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"ts_98\" style=\"left:637px;bottom:713px;letter-spacing:0.02px;display:inline;\">but </div></td><td class=\"tcs-selection-enabled emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"ty_98\" style=\"left:747px;bottom:713px;letter-spacing:0.03px;display:inline;\">contractual </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tl_98\" style=\"left:399px;bottom:695px;letter-spacing:0.03px;display:inline;\">Carrying </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"to_98\" style=\"left:520px;bottom:695px;letter-spacing:0.02px;word-spacing:0.02px;display:inline;\">1 year or </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tt_98\" style=\"left:617px;bottom:695px;letter-spacing:0.02px;display:inline;\">within </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tv_98\" style=\"left:684px;bottom:695px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Over 5 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tz_98\" style=\"left:747px;bottom:695px;letter-spacing:0.01px;display:inline;\">undiscounted </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tm_98\" style=\"left:406px;bottom:677px;letter-spacing:0.01px;display:inline;\">amount </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tp_98\" style=\"left:500px;bottom:677px;letter-spacing:0.05px;word-spacing:-0.17px;display:inline;\">on demand </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tu_98\" style=\"left:614px;bottom:677px;word-spacing:0.05px;display:inline;\">5 years </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tw_98\" style=\"left:694px;bottom:677px;letter-spacing:0.02px;display:inline;\">years </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t10_98\" style=\"left:756px;bottom:677px;letter-spacing:0.05px;word-spacing:-0.17px;display:inline;\">cash flow </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t11_98\" style=\"left:426px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t12_98\" style=\"left:535px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t13_98\" style=\"left:632px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t14_98\" style=\"left:699px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t15_98\" style=\"left:787px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t16_98\" style=\"left:215px;bottom:622px;display:inline;\">2026 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t17_98\" style=\"left:215px;bottom:604px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">- Trade and other </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t19_98\" style=\"left:423px;bottom:604px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1a_98\" style=\"left:520px;bottom:604px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1b_98\" style=\"left:663px;bottom:604px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1c_98\" style=\"left:726px;bottom:604px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1d_98\" style=\"left:791px;bottom:604px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t18_98\" style=\"left:221px;bottom:586px;letter-spacing:0.03px;display:inline;\">payables </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1e_98\" style=\"left:215px;bottom:568px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1g_98\" style=\"left:423px;bottom:568px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1h_98\" style=\"left:520px;bottom:568px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1i_98\" style=\"left:663px;bottom:568px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1j_98\" style=\"left:726px;bottom:568px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1k_98\" style=\"left:791px;bottom:568px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1f_98\" style=\"left:221px;bottom:550px;letter-spacing:0.03px;display:inline;\">director </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1l_98\" style=\"left:215px;bottom:532px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1n_98\" style=\"left:421px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1o_98\" style=\"left:517px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1p_98\" style=\"left:663px;bottom:532px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1q_98\" style=\"left:726px;bottom:532px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1r_98\" style=\"left:789px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1m_98\" style=\"left:221px;bottom:514px;letter-spacing:0.03px;display:inline;\">shareholder </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1s_98\" style=\"left:215px;bottom:496px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">- Bank borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1t_98\" style=\"left:422px;bottom:496px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1u_98\" style=\"left:519px;bottom:496px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1v_98\" style=\"left:663px;bottom:496px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1w_98\" style=\"left:726px;bottom:496px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1x_98\" style=\"left:790px;bottom:496px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1y_98\" style=\"left:416px;bottom:459px;letter-spacing:0.03px;display:inline;\">11,699,604 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1z_98\" style=\"left:512px;bottom:459px;letter-spacing:0.03px;display:inline;\">11,699,604 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t20_98\" style=\"left:663px;bottom:459px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t21_98\" style=\"left:726px;bottom:459px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t22_98\" style=\"left:784px;bottom:459px;letter-spacing:0.03px;display:inline;\">11,699,604 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t23_98\" style=\"left:216px;bottom:403px;display:inline;\">2025 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t24_98\" style=\"left:216px;bottom:385px;letter-spacing:0.04px;word-spacing:-0.1px;display:inline;\">- Trade and other </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t26_98\" style=\"left:422px;bottom:385px;display:inline;\">2,939,666 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t27_98\" style=\"left:519px;bottom:385px;display:inline;\">2,939,666 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t28_98\" style=\"left:663px;bottom:385px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t29_98\" style=\"left:727px;bottom:385px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2a_98\" style=\"left:790px;bottom:385px;display:inline;\">2,939,666 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t25_98\" style=\"left:228px;bottom:367px;letter-spacing:0.02px;display:inline;\">payables </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2b_98\" style=\"left:215px;bottom:349px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2d_98\" style=\"left:422px;bottom:349px;display:inline;\">1,202,925 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2e_98\" style=\"left:519px;bottom:349px;display:inline;\">1,202,925 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2f_98\" style=\"left:663px;bottom:349px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2g_98\" style=\"left:727px;bottom:349px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2h_98\" style=\"left:790px;bottom:349px;display:inline;\">1,202,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2c_98\" style=\"left:221px;bottom:331px;letter-spacing:0.02px;display:inline;\">director </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2i_98\" style=\"left:216px;bottom:312px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2k_98\" style=\"left:422px;bottom:312px;display:inline;\">2,538,748 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2l_98\" style=\"left:519px;bottom:312px;display:inline;\">2,538,748 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2m_98\" style=\"left:663px;bottom:312px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2n_98\" style=\"left:727px;bottom:312px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2o_98\" style=\"left:790px;bottom:312px;display:inline;\">2,538,748 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2j_98\" style=\"left:216px;bottom:294px;letter-spacing:0.02px;display:inline;\">shareholder </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2p_98\" style=\"left:216px;bottom:276px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Bank borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2q_98\" style=\"left:422px;bottom:276px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2r_98\" style=\"left:519px;bottom:276px;display:inline;\">4,254,546 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2s_98\" style=\"left:663px;bottom:276px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2t_98\" style=\"left:727px;bottom:276px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2u_98\" style=\"left:790px;bottom:276px;display:inline;\">4,254,546 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2v_98\" style=\"left:415px;bottom:240px;display:inline;\">10,565,830 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2w_98\" style=\"left:511px;bottom:240px;display:inline;\">10,935,885 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2x_98\" style=\"left:663px;bottom:240px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2y_98\" style=\"left:727px;bottom:240px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2z_98\" style=\"left:783px;bottom:240px;display:inline;\">10,935,885 </div></td></tr></table><div></div><div class=\"t s4_99\" id=\"t6_99\" style=\"left:165px;bottom:1100px;letter-spacing:0.06px;display:inline;\"><span>24.6 </span></div><div class=\"t s5_99\" id=\"t7_99\" style=\"left:220px;bottom:1099px;letter-spacing:-0.08px;word-spacing:-0.05px;display:inline;\">Fair values measurement </div><div class=\"t s6_99\" id=\"t8_99\" style=\"left:220px;bottom:1064px;letter-spacing:-0.09px;word-spacing:2.73px;display:inline;\">The following presents the assets and liabilities measured at fair value or required to </div><div class=\"t s6_99\" id=\"t9_99\" style=\"left:220px;bottom:1042px;letter-spacing:-0.08px;word-spacing:-0.38px;display:inline;\">disclose their fair value in the consolidated financial statements on a recurring basis across </div><div class=\"t s6_99\" id=\"ta_99\" style=\"left:220px;bottom:1021px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">the three levels of the fair value hierarchy defined in IFRS 13 \u201cFair Value Measurement\u201d </div><div class=\"t s6_99\" id=\"tb_99\" style=\"left:220px;bottom:1000px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">with the fair value measurement categorised in its entirety based on the lowest level input </div><div class=\"t s6_99\" id=\"tc_99\" style=\"left:220px;bottom:978px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">that is significant to the entire measurement. The levels of inputs are defined as follows: </div><div class=\"t s6_99\" id=\"td_99\" style=\"left:218px;bottom:935px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">\u2022 Level 1 (highest level): quoted prices (unadjusted) in active markets for identical assets </div><div class=\"t s6_99\" id=\"te_99\" style=\"left:229px;bottom:914px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">or liabilities that the Group can access at the measurement date; </div><div class=\"t s6_99\" id=\"tf_99\" style=\"left:218px;bottom:871px;letter-spacing:-0.09px;word-spacing:0.37px;display:inline;\">\u2022 Level 2: inputs other than quoted prices included within Level 1 that are observable for </div><div class=\"t s6_99\" id=\"tg_99\" style=\"left:229px;bottom:849px;letter-spacing:-0.07px;display:inline;\">the asset or liability, either directly or indirectly; </div><div class=\"t s6_99\" id=\"th_99\" style=\"left:220px;bottom:806px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">\u2022 Level 3 (lowest level): unobservable inputs for the asset or liability. </div><div class=\"t s6_99\" id=\"ti_99\" style=\"left:213px;bottom:763px;letter-spacing:-0.04px;display:inline;\">(a) </div><div class=\"t s6_99\" id=\"tj_99\" style=\"left:241px;bottom:763px;letter-spacing:-0.08px;word-spacing:0.04px;display:inline;\">Assets measured at fair value </div><div class=\"t s6_99\" id=\"tk_99\" style=\"left:240px;bottom:720px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">During the year, there were no transfer between Level 1 and Level 2, nor transfer into </div><div class=\"t s6_99\" id=\"tl_99\" style=\"left:240px;bottom:699px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">and out of Level 3 fair value measurements. </div><div class=\"t s6_99\" id=\"tm_99\" style=\"left:213px;bottom:656px;letter-spacing:-0.02px;display:inline;\">(b) </div><div class=\"t s6_99\" id=\"tn_99\" style=\"left:240px;bottom:656px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Assets and liabilities with fair value disclosure, but not measured at fair value </div><div class=\"t s6_99\" id=\"to_99\" style=\"left:240px;bottom:612px;letter-spacing:-0.08px;word-spacing:2.04px;display:inline;\">The carrying amounts of financial assets and liabilities that are carried at amortised </div><div class=\"t s6_99\" id=\"tp_99\" style=\"left:240px;bottom:591px;letter-spacing:-0.07px;word-spacing:1.64px;display:inline;\">costs are not materially different from their fair values at the end of each reporting </div><span>period. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00194": {
   "value": "<span>24. </span><div class=\"t s4_94\" id=\"t1c_94\" style=\"left:165px;bottom:420px;letter-spacing:0.34px;word-spacing:0.02px;display:inline;\">FINANCIAL RISK MANAGEMENT AND FAIR VALUE MEASUREMENTS </div><div class=\"t s7_94\" id=\"t1d_94\" style=\"left:162px;bottom:376px;letter-spacing:-0.07px;word-spacing:1.84px;display:inline;\">The Group is exposed to financial risks through its use of financial instruments in its ordinary </div><div class=\"t s7_94\" id=\"t1e_94\" style=\"left:158px;bottom:354px;letter-spacing:-0.07px;word-spacing:4.04px;display:inline;\">course of operations and in its investment activities. The financial risks include market risk </div><div class=\"t s7_94\" id=\"t1f_94\" style=\"left:158px;bottom:333px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">(including foreign currency risk and interest rate risk), credit risk and liquidity risk. </div><div class=\"t s7_94\" id=\"t1g_94\" style=\"left:158px;bottom:290px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">There has been no change to the types of the Group\u2019s exposure in respect of financial instruments </div><div class=\"t s7_94\" id=\"t1h_94\" style=\"left:158px;bottom:268px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">or the manner in which it manages and measures the risks</div><div class=\"t s3_94\" id=\"t1i_94\" style=\"left:535px;bottom:269px;display:inline;\">. </div><div></div>\n\n\n<div class=\"t s4_95\" id=\"t6_95\" style=\"left:165px;bottom:1086px;letter-spacing:0.06px;display:inline;\"><span>24.1 </span></div><div class=\"t s5_95\" id=\"t7_95\" style=\"left:220px;bottom:1085px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">Categories of financial assets and liabilities </div>\n<div class=\"t s6_95\" id=\"t8_95\" style=\"left:220px;bottom:1064px;letter-spacing:-0.04px;word-spacing:-0.23px;display:inline;\">The carrying amounts presented in the consolidated statement of financial position relate </div>\n<div class=\"t s6_95\" id=\"t9_95\" style=\"left:220px;bottom:1042px;letter-spacing:-0.04px;word-spacing:-0.01px;display:inline;\">to the following categories of financial assets and financial liabilities</div><div class=\"t s7_95\" id=\"ta_95\" style=\"left:661px;bottom:1043px;display:inline;\">: </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tb_95\" style=\"left:629px;bottom:1002px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tc_95\" style=\"left:757px;bottom:1002px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"td_95\" style=\"left:626px;bottom:968px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"te_95\" style=\"left:756px;bottom:968px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tf_95\" style=\"left:217px;bottom:933px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Financial assets </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"tg_95\" style=\"left:214.3px;bottom:915.7px;letter-spacing:-0.04px;display:inline;\">Financial assets at fair value </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"th_95\" style=\"left:217px;bottom:898px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Financial assets at FVPL </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"ti_95\" style=\"left:618px;bottom:898px;letter-spacing:0.03px;display:inline;\">12,432 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tj_95\" style=\"left:739px;bottom:898px;display:inline;\">344,105 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"tk_95\" style=\"left:214.3px;bottom:863.6px;letter-spacing:-0.05px;word-spacing:0.05px;display:inline;\">Financial assets at amortised costs </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tl_95\" style=\"left:217px;bottom:846px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Trade receivables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tm_95\" style=\"left:609px;bottom:846px;letter-spacing:0.01px;display:inline;\">384,260 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tn_95\" style=\"left:740px;bottom:846px;display:inline;\">772,471 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"to_95\" style=\"left:217px;bottom:829px;word-spacing:0.04px;display:inline;\">- Contract assets </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tp_95\" style=\"left:649px;bottom:829px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tq_95\" style=\"left:740px;bottom:829px;display:inline;\">855,410 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tr_95\" style=\"left:217px;bottom:812px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Other receivables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"ts_95\" style=\"left:616px;bottom:812px;letter-spacing:0.01px;display:inline;\">45,370 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tt_95\" style=\"left:783px;bottom:812px;display:inline;\">- </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tu_95\" style=\"left:217px;bottom:794px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due from director </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tv_95\" style=\"left:609px;bottom:794px;letter-spacing:0.01px;display:inline;\">355,796 </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tw_95\" style=\"left:217px;bottom:777px;letter-spacing:0.03px;word-spacing:-0.08px;display:inline;\">- Deposit and prepayment </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tx_95\" style=\"left:597px;bottom:777px;letter-spacing:0.02px;display:inline;\">2,054,384 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"ty_95\" style=\"left:729px;bottom:777px;display:inline;\">1,325,157 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tz_95\" style=\"left:217px;bottom:760px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">- Cash and cash equivalents </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t10_95\" style=\"left:600px;bottom:760px;letter-spacing:0.03px;display:inline;\">2,841,812 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t11_95\" style=\"left:720px;bottom:760px;display:inline;\">11,775,409 </div></td></tr><tr><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t12_95\" style=\"left:598px;bottom:738px;letter-spacing:0.02px;display:inline;\">5,694,054 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t13_95\" style=\"left:720px;bottom:738px;display:inline;\">15,072,552 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t14_95\" style=\"left:629px;bottom:693px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t15_95\" style=\"left:757px;bottom:693px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t16_95\" style=\"left:626px;bottom:676px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t17_95\" style=\"left:756px;bottom:676px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t18_95\" style=\"left:217px;bottom:659px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Financial liabilities </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t19_95\" style=\"left:725px;bottom:659px;letter-spacing:0.01px;display:inline;\">(Restated) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"t1a_95\" style=\"left:213.4px;bottom:641.4px;letter-spacing:-0.04px;word-spacing:0.05px;display:inline;\">Financial liabilities at amortised cost </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1b_95\" style=\"left:216px;bottom:624px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">- Trade payables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1c_95\" style=\"left:609px;bottom:624px;letter-spacing:0.01px;display:inline;\">320,379 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1d_95\" style=\"left:740px;bottom:624px;display:inline;\">302,484 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1e_95\" style=\"left:216px;bottom:607px;letter-spacing:0.03px;word-spacing:-0.13px;display:inline;\">- Accruals and other payables (note below) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1f_95\" style=\"left:598px;bottom:607px;letter-spacing:0.02px;display:inline;\">3,285,532 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1g_95\" style=\"left:729px;bottom:607px;display:inline;\">2,637,182 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1h_95\" style=\"left:216px;bottom:589px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Contract liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1i_95\" style=\"left:598px;bottom:589px;letter-spacing:0.02px;display:inline;\">5,677,097 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1j_95\" style=\"left:729px;bottom:589px;display:inline;\">5,460,205 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1k_95\" style=\"left:216px;bottom:572px;letter-spacing:0.02px;display:inline;\">- Amount due to a director </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1l_95\" style=\"left:600px;bottom:572px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1m_95\" style=\"left:729px;bottom:572px;display:inline;\">1,202,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1n_95\" style=\"left:216px;bottom:555px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">- Amount due to a shareholder </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1o_95\" style=\"left:598px;bottom:555px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1p_95\" style=\"left:729px;bottom:555px;display:inline;\">2,538,748 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1q_95\" style=\"left:216px;bottom:537px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">- Lease liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1r_95\" style=\"left:609px;bottom:537px;letter-spacing:0.01px;display:inline;\">545,627 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1s_95\" style=\"left:782px;bottom:537px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1t_95\" style=\"left:216px;bottom:520px;letter-spacing:0.03px;word-spacing:0.02px;display:inline;\">- Borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1u_95\" style=\"left:599px;bottom:520px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1v_95\" style=\"left:728px;bottom:520px;display:inline;\">3,884,491 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1w_95\" style=\"left:592px;bottom:495px;letter-spacing:0.02px;display:inline;\">17,376,701 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1x_95\" style=\"left:720px;bottom:495px;display:inline;\">16,026,035 </div></td></tr></table>\n<div class=\"t s9_95\" id=\"t1y_95\" style=\"left:220px;bottom:448px;letter-spacing:0.03px;word-spacing:1.94px;display:inline;\">The 2025 comparative financial liabilities have been restated to include accruals and other </div>\n<div class=\"t s9_95\" id=\"t1z_95\" style=\"left:220px;bottom:426px;letter-spacing:0.03px;display:inline;\"><span>payables. </span></div><div></div><div class=\"t s4_96\" id=\"t6_96\" style=\"left:165px;bottom:1107px;letter-spacing:0.06px;display:inline;\"><span>24.2 </span></div><div class=\"t s5_96\" id=\"t7_96\" style=\"left:220px;bottom:1106px;letter-spacing:-0.07px;word-spacing:-0.1px;display:inline;\">Foreign currency risk </div><div class=\"t s6_96\" id=\"t8_96\" style=\"left:220px;bottom:1085px;letter-spacing:-0.05px;word-spacing:-0.74px;display:inline;\">Foreign currency risk refers to the risk that the fair value or future cash flows of a financial </div><div class=\"t s6_96\" id=\"t9_96\" style=\"left:220px;bottom:1064px;letter-spacing:-0.04px;word-spacing:2.33px;display:inline;\">instrument will fluctuate because of changes in foreign exchange rates. </div><div class=\"t s6_96\" id=\"ta_96\" style=\"left:715px;bottom:1064px;letter-spacing:-0.21px;word-spacing:2.52px;display:inline;\">The Group\u2019s </div><div class=\"t s6_96\" id=\"tb_96\" style=\"left:220px;bottom:1042px;letter-spacing:-0.04px;word-spacing:-0.97px;display:inline;\">exposure to currency risk mainly arises from the fluctuation of each the following currency </div><div class=\"t s6_96\" id=\"tc_96\" style=\"left:220px;bottom:1021px;letter-spacing:-0.04px;word-spacing:0.12px;display:inline;\">against the functional currencies of the relevant entities now comprising the Group. The </div><div class=\"t s6_96\" id=\"td_96\" style=\"left:220px;bottom:999px;letter-spacing:-0.01px;word-spacing:1.78px;display:inline;\">carrying amounts of the foreign currency denominated monetary assets and monetary </div><div class=\"t s6_96\" id=\"te_96\" style=\"left:220px;bottom:978px;letter-spacing:-0.03px;word-spacing:2.88px;display:inline;\">liabilities other than the functional currencies of the relevant entities comprising the </div><div class=\"t s6_96\" id=\"tf_96\" style=\"left:220px;bottom:956px;letter-spacing:-0.09px;word-spacing:1.44px;display:inline;\">Group are as follows. The management closely monitors foreign exchange exposure to </div><div class=\"t s6_96\" id=\"tg_96\" style=\"left:220px;bottom:935px;letter-spacing:-0.05px;word-spacing:0.03px;display:inline;\">mitigate the foreign currency risk. </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"2\" rowspan=\"1\" style=\"text-align: center;\"><div class=\"t s7_96\" id=\"th_96\" style=\"left:402px;bottom:896px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"2\" rowspan=\"1\" style=\"text-align: center;\"><div class=\"t s8_96\" id=\"ti_96\" style=\"left:692px;bottom:896px;letter-spacing:0.02px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tj_96\" style=\"left:358px;bottom:872px;letter-spacing:0.01px;display:inline;\">Assets </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tk_96\" style=\"left:457px;bottom:872px;letter-spacing:0.02px;display:inline;\">Liabilities </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tl_96\" style=\"left:593px;bottom:872px;letter-spacing:0.03px;display:inline;\">Assets </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tm_96\" style=\"left:695px;bottom:872px;letter-spacing:0.02px;display:inline;\">Liabilities </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tn_96\" style=\"left:369px;bottom:849px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"to_96\" style=\"left:493px;bottom:849px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tp_96\" style=\"left:601px;bottom:849px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tq_96\" style=\"left:724px;bottom:849px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tr_96\" style=\"left:217px;bottom:827px;letter-spacing:-0.02px;display:inline;\">GBP </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"ts_96\" style=\"left:340px;bottom:827px;letter-spacing:0.02px;display:inline;\">3,300,536 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tt_96\" style=\"left:459px;bottom:827px;letter-spacing:0.03px;display:inline;\">11,549,052 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tu_96\" style=\"left:573px;bottom:827px;display:inline;\">3,302,669 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tv_96\" style=\"left:695px;bottom:827px;display:inline;\">4,817,368 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tw_96\" style=\"left:217px;bottom:803px;letter-spacing:0.07px;display:inline;\">SGD </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tx_96\" style=\"left:396px;bottom:803px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"ty_96\" style=\"left:520px;bottom:803px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tz_96\" style=\"left:627px;bottom:803px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t10_96\" style=\"left:706px;bottom:803px;display:inline;\">515,439 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t11_96\" style=\"left:217px;bottom:780px;letter-spacing:0.06px;display:inline;\">MYR </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t12_96\" style=\"left:352px;bottom:780px;letter-spacing:0.01px;display:inline;\">507,303 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t13_96\" style=\"left:476px;bottom:780px;letter-spacing:0.01px;display:inline;\">333,589 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t14_96\" style=\"left:584px;bottom:780px;display:inline;\">377,551 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t15_96\" style=\"left:706px;bottom:780px;display:inline;\">153,729 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t16_96\" style=\"left:217px;bottom:757px;letter-spacing:0.04px;display:inline;\">RMB </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t17_96\" style=\"left:352px;bottom:757px;letter-spacing:0.01px;display:inline;\">555,808 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t18_96\" style=\"left:465px;bottom:757px;letter-spacing:0.03px;display:inline;\">1,087,839 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t19_96\" style=\"left:584px;bottom:757px;display:inline;\">520,514 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t1a_96\" style=\"left:714px;bottom:757px;display:inline;\">91,406 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t1b_96\" style=\"left:340px;bottom:733px;letter-spacing:0.02px;display:inline;\">4,363,647 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t1c_96\" style=\"left:458px;bottom:733px;letter-spacing:0.03px;display:inline;\">12,970,480 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t1d_96\" style=\"left:573px;bottom:733px;display:inline;\">4,200,734 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t1e_96\" style=\"left:695px;bottom:733px;display:inline;\">5,577,942 </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s6_96\" id=\"t1f_96\" style=\"left:220px;bottom:708px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\"><span>A 1% increase in GBP/HKD would have an impact of HK$82,485</span> </div><div class=\"t s4_96\" id=\"t1g_96\" style=\"left:165px;bottom:669px;letter-spacing:0.06px;display:inline;\">24.3 </div><div class=\"t s5_96\" id=\"t1h_96\" style=\"left:220px;bottom:669px;letter-spacing:-0.05px;word-spacing:-0.17px;display:inline;\">Interest rate risk </div><div class=\"t s6_96\" id=\"t1i_96\" style=\"left:220px;bottom:647px;letter-spacing:-0.07px;word-spacing:-0.9px;display:inline;\">The Group has no significant interest-bearing assets. Cash at bank earns interest at floating </div><div class=\"t s6_96\" id=\"t1j_96\" style=\"left:220px;bottom:626px;letter-spacing:-0.08px;word-spacing:0.04px;display:inline;\">rates based on daily bank deposits rates. </div><div class=\"t s6_96\" id=\"t1k_96\" style=\"left:220px;bottom:583px;letter-spacing:-0.07px;word-spacing:2.39px;display:inline;\">The Group is exposed to cash flow interest rate risk in relation to variable-rate bank </div><div class=\"t s6_96\" id=\"t1l_96\" style=\"left:220px;bottom:561px;letter-spacing:-0.07px;word-spacing:0.69px;display:inline;\">borrowings. It is the Group\u2019s policy to keep its borrowings at floating rate of interest to </div><div class=\"t s6_96\" id=\"t1m_96\" style=\"left:220px;bottom:540px;letter-spacing:-0.08px;word-spacing:2.16px;display:inline;\">minimize the fair value interest rate risk. The Group currently does not have hedging </div><div class=\"t s6_96\" id=\"t1n_96\" style=\"left:220px;bottom:519px;letter-spacing:-0.1px;word-spacing:0.04px;display:inline;\">policy. However, the Directors monitor interest rate exposure and will consider necessary </div><div class=\"t s6_96\" id=\"t1o_96\" style=\"left:220px;bottom:497px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">action when significant interest rate exposure is anticipated. </div><div class=\"t s6_96\" id=\"t1p_96\" style=\"left:220px;bottom:457px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Sensitivity analysis </div><div class=\"t s6_96\" id=\"t1q_96\" style=\"left:220px;bottom:422px;letter-spacing:-0.08px;word-spacing:1.48px;display:inline;\">The sensitivity analyses below have been determined based on the exposure to interest </div><div class=\"t s6_96\" id=\"t1r_96\" style=\"left:220px;bottom:400px;letter-spacing:-0.07px;word-spacing:3.1px;display:inline;\">rates for variable-rate borrowings. The analysis is prepared assuming the borrowings </div><div class=\"t s6_96\" id=\"t1s_96\" style=\"left:220px;bottom:379px;letter-spacing:-0.06px;word-spacing:-0.39px;display:inline;\">outstanding at the end of the reporting period were outstanding for the whole year. A 100 </div><div class=\"t s6_96\" id=\"t1t_96\" style=\"left:220px;bottom:357px;letter-spacing:-0.07px;word-spacing:2.53px;display:inline;\">basis point increase or decrease is used when reporting interest rate risk internally to </div><div class=\"t s6_96\" id=\"t1u_96\" style=\"left:220px;bottom:336px;letter-spacing:-0.04px;word-spacing:3.09px;display:inline;\">Directors and represents Directors\u2019 assessment of the reasonably possible change in </div><div class=\"t s6_96\" id=\"t1v_96\" style=\"left:220px;bottom:315px;letter-spacing:-0.05px;word-spacing:-0.94px;display:inline;\">interest rates. If interest rates had been 100 basis point higher/lower and all other variables </div><div class=\"t s6_96\" id=\"t1w_96\" style=\"left:220px;bottom:293px;letter-spacing:-0.1px;word-spacing:2.57px;display:inline;\">were held constant, the Group\u2019s pre-tax loss for the year would increase/decrease by </div><div class=\"t s6_96\" id=\"t1x_96\" style=\"left:220px;bottom:272px;letter-spacing:-0.1px;word-spacing:1.65px;display:inline;\">HK$38,845 (2025: HK$38,845). This is mainly attributable to the Group\u2019s exposure to </div><div class=\"t s6_96\" id=\"t1y_96\" style=\"left:220px;bottom:250px;letter-spacing:-0.08px;word-spacing:-0.03px;display:inline;\">interest rates on its variable-rate bank borrowings. </div><div></div><div class=\"t s4_97\" id=\"t6_97\" style=\"left:220px;bottom:1107px;letter-spacing:0.06px;display:inline;\"><span>24.4 </span></div><div class=\"t s5_97\" id=\"t7_97\" style=\"left:254px;bottom:1106px;letter-spacing:-0.04px;word-spacing:-0.01px;display:inline;\">Credit risk </div><div class=\"t s6_97\" id=\"t8_97\" style=\"left:220px;bottom:1085px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">The Group\u2019s exposure to credit risk mainly arises from granting credit to customers and </div><div class=\"t s6_97\" id=\"t9_97\" style=\"left:220px;bottom:1064px;letter-spacing:-0.06px;word-spacing:2.51px;display:inline;\">other counterparties in the ordinary course of its operations. The Group\u2019s maximum </div><div class=\"t s6_97\" id=\"ta_97\" style=\"left:220px;bottom:1042px;word-spacing:1.74px;display:inline;\">exposure to credit risk for the components of the consolidated statement of financial </div><div class=\"t s6_97\" id=\"tb_97\" style=\"left:220px;bottom:1021px;letter-spacing:-0.05px;word-spacing:-0.24px;display:inline;\">position at 31 March 2026 refers to the carrying amount of financial assets as disclosed in </div><div class=\"t s6_97\" id=\"tc_97\" style=\"left:220px;bottom:999px;letter-spacing:-0.06px;word-spacing:0.04px;display:inline;\">note 24.5. </div><div class=\"t s6_97\" id=\"td_97\" style=\"left:220px;bottom:956px;letter-spacing:-0.09px;word-spacing:1.64px;display:inline;\">The exposures to credit risk are monitored by the Directors such that any outstanding </div><div class=\"t s6_97\" id=\"te_97\" style=\"left:220px;bottom:935px;letter-spacing:-0.1px;word-spacing:0.36px;display:inline;\">debtors are reviewed and followed up on an ongoing basis. The Group\u2019s policy is to deal </div><div class=\"t s6_97\" id=\"tf_97\" style=\"left:220px;bottom:913px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">only with creditworthy counterparties. Payment record of customers is closely monitored. </div><div class=\"t s6_97\" id=\"tg_97\" style=\"left:220px;bottom:892px;letter-spacing:-0.1px;word-spacing:0.05px;display:inline;\">Normally, the Group does not obtain collateral from debtors. </div><div class=\"t s5_97\" id=\"th_97\" style=\"left:220px;bottom:851px;letter-spacing:-0.18px;word-spacing:-0.06px;display:inline;\">Trade receivables </div><div class=\"t s6_97\" id=\"ti_97\" style=\"left:220px;bottom:816px;letter-spacing:-0.07px;word-spacing:0.22px;display:inline;\">The Group has applied the simplified approach to assess the ECL as prescribed by IFRS </div><div class=\"t s6_97\" id=\"tj_97\" style=\"left:220px;bottom:795px;letter-spacing:-0.08px;word-spacing:0.38px;display:inline;\">9. To measure the ECL, trade receivables have been grouped based on shared credit risk </div><div class=\"t s6_97\" id=\"tk_97\" style=\"left:220px;bottom:773px;letter-spacing:-0.07px;word-spacing:0.89px;display:inline;\">characteristics and the past due days. In calculating the ECL rates, the Group considers </div><div class=\"t s6_97\" id=\"tl_97\" style=\"left:220px;bottom:752px;letter-spacing:-0.07px;word-spacing:0.2px;display:inline;\">historical elements and forward-looking elements. Lifetime ECL rate of trade receivables </div><div class=\"t s6_97\" id=\"tm_97\" style=\"left:220px;bottom:731px;letter-spacing:-0.07px;word-spacing:2.02px;display:inline;\">is assessed minimal for all ageing bands as there was no recent history of default and </div><div class=\"t s6_97\" id=\"tn_97\" style=\"left:220px;bottom:709px;letter-spacing:-0.09px;word-spacing:1.26px;display:inline;\">continuous payments were received. The Group determined that the ECL allowance in </div><div class=\"t s6_97\" id=\"to_97\" style=\"left:220px;bottom:688px;letter-spacing:-0.08px;word-spacing:0.39px;display:inline;\">respect of trade receivables for the years ended 31 March 2026 is HK$191,500 and HK$ </div><div class=\"t s6_97\" id=\"tp_97\" style=\"left:220px;bottom:667px;letter-spacing:-0.09px;word-spacing:0.74px;display:inline;\">Nil for year ended 31 March 2025 but is still minimal as there has not been a significant </div><div class=\"t s6_97\" id=\"tq_97\" style=\"left:220px;bottom:645px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">change in credit quality of the customers. </div><div class=\"t s5_97\" id=\"tr_97\" style=\"left:220px;bottom:605px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Other financial assets at amortised cost </div><div class=\"t s6_97\" id=\"ts_97\" style=\"left:220px;bottom:570px;letter-spacing:-0.07px;word-spacing:6.24px;display:inline;\">Other financial assets at amortised cost include deposits, other receivables, loan </div><div class=\"t s6_97\" id=\"tt_97\" style=\"left:220px;bottom:548px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">receivables and cash and cash equivalents. </div><div class=\"t s6_97\" id=\"tu_97\" style=\"left:218px;bottom:505px;letter-spacing:-0.06px;word-spacing:-0.35px;display:inline;\">The Directors are of opinion that there is no significant increase in credit risk on deposits, </div><div class=\"t s6_97\" id=\"tv_97\" style=\"left:220px;bottom:484px;letter-spacing:-0.08px;word-spacing:2.01px;display:inline;\">other receivables, and cash and cash equivalents since initial recognition as the risk of </div><div class=\"t s6_97\" id=\"tw_97\" style=\"left:220px;bottom:462px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">default is low after considering the factors as following: </div><div class=\"t s6_97\" id=\"tx_97\" style=\"left:220px;bottom:419px;display:inline;\">- </div><div class=\"t s6_97\" id=\"ty_97\" style=\"left:248px;bottom:419px;letter-spacing:-0.06px;word-spacing:1.83px;display:inline;\">any changes in business, financial or economic conditions that affects the debtor\u2019s </div><div class=\"t s6_97\" id=\"tz_97\" style=\"left:248px;bottom:398px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">ability to meet its debt obligations; </div><div class=\"t s6_97\" id=\"t10_97\" style=\"left:220px;bottom:377px;display:inline;\">- </div><div class=\"t s6_97\" id=\"t11_97\" style=\"left:248px;bottom:377px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">any changes in the operating results of the debtor; </div><div class=\"t s6_97\" id=\"t12_97\" style=\"left:220px;bottom:355px;display:inline;\">- </div><div class=\"t s6_97\" id=\"t13_97\" style=\"left:248px;bottom:355px;letter-spacing:-0.09px;word-spacing:0.38px;display:inline;\">any changes in the regulatory, economic, or technological environment of the debtor </div><div class=\"t s6_97\" id=\"t14_97\" style=\"left:248px;bottom:334px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">that affects the debtor\u2019s ability to meet its debt obligations. </div><div class=\"t s6_97\" id=\"t15_97\" style=\"left:220px;bottom:291px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">The Group has assessed that the ECL for deposits, other receivables and loan receivables </div><div class=\"t s6_97\" id=\"t16_97\" style=\"left:220px;bottom:270px;letter-spacing:-0.08px;word-spacing:-0.21px;display:inline;\">are minimal under the 12-months ECL method as there is no significant increase in credit </div><div class=\"t s6_97\" id=\"t17_97\" style=\"left:220px;bottom:248px;letter-spacing:-0.07px;word-spacing:2.17px;display:inline;\">risk since initial recognition. The credit risk with related parties is limited because the </div><div class=\"t s6_97\" id=\"t18_97\" style=\"left:220px;bottom:227px;letter-spacing:-0.07px;word-spacing:0.65px;display:inline;\">counterparties are fellow subsidiaries. The Directors have assessed the financial position </div><div class=\"t s6_97\" id=\"t19_97\" style=\"left:220px;bottom:205px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">of these related parties and there is no indication of default. </div><div class=\"t s6_97\" id=\"t1a_97\" style=\"left:220px;bottom:162px;letter-spacing:-0.08px;word-spacing:-0.88px;display:inline;\">The credit risk for cash and cash equivalents are considered negligible as the counterparties </div><div class=\"t s6_97\" id=\"t1b_97\" style=\"left:220px;bottom:141px;letter-spacing:-0.07px;display:inline;\"><span>are reputable banks with high quality external credit ratings. </span></div><div></div><div class=\"t s4_98\" id=\"t6_98\" style=\"left:164px;bottom:1107px;letter-spacing:0.06px;display:inline;\"><span>24.5 </span></div><div class=\"t s5_98\" id=\"t7_98\" style=\"left:220px;bottom:1106px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Liquidity risk </div><div class=\"t s6_98\" id=\"t8_98\" style=\"left:220px;bottom:1063px;letter-spacing:-0.07px;word-spacing:1.47px;display:inline;\">Liquidity risk relates to the risk that the Group will not be able to meet its obligations </div><div class=\"t s6_98\" id=\"t9_98\" style=\"left:220px;bottom:1042px;letter-spacing:-0.07px;word-spacing:-0.71px;display:inline;\">associated with its financial liabilities that are settled by delivering cash or another financial </div><div class=\"t s6_98\" id=\"ta_98\" style=\"left:220px;bottom:1020px;letter-spacing:-0.04px;display:inline;\">asset. </div><div class=\"t s6_98\" id=\"tb_98\" style=\"left:220px;bottom:977px;letter-spacing:-0.08px;word-spacing:2.2px;display:inline;\">The Group\u2019s prudent policy is to regularly monitor its current and expected liquidity </div><div class=\"t s6_98\" id=\"tc_98\" style=\"left:220px;bottom:956px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">requirements, to ensure that it maintains sufficient reserves of cash and cash equivalents </div><div class=\"t s6_98\" id=\"td_98\" style=\"left:220px;bottom:934px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">to meet its liquidity requirements in the short term and longer term. </div><div class=\"t s6_98\" id=\"te_98\" style=\"left:220px;bottom:891px;letter-spacing:-0.06px;word-spacing:1.45px;display:inline;\">Analysed below are the Group\u2019s remaining contractual maturities for its non-derivative </div><div class=\"t s6_98\" id=\"tf_98\" style=\"left:220px;bottom:870px;letter-spacing:-0.07px;word-spacing:0.89px;display:inline;\">financial liabilities as at the reporting date. </div><div class=\"t s6_98\" id=\"tg_98\" style=\"left:508px;bottom:870px;letter-spacing:-0.09px;word-spacing:0.94px;display:inline;\">When the creditor has a choice of when the </div><div class=\"t s6_98\" id=\"th_98\" style=\"left:220px;bottom:849px;letter-spacing:-0.08px;word-spacing:0.19px;display:inline;\">liability is settled, the liability is included on the basis of the earliest date when the Group </div><div class=\"t s6_98\" id=\"ti_98\" style=\"left:220px;bottom:827px;letter-spacing:-0.05px;word-spacing:0.91px;display:inline;\">is required to pay. </div><div class=\"t s6_98\" id=\"tj_98\" style=\"left:349px;bottom:827px;letter-spacing:-0.07px;word-spacing:0.92px;display:inline;\">Where settlement of the liability is in instalments, each instalment is </div><div class=\"t s6_98\" id=\"tk_98\" style=\"left:220px;bottom:806px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">allocated to the earliest period in which the Group is committed to pay. </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tq_98\" style=\"left:616px;bottom:749px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Over 1 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tr_98\" style=\"left:632px;bottom:731px;letter-spacing:0.01px;display:inline;\">year </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tx_98\" style=\"left:783px;bottom:731px;letter-spacing:0.04px;display:inline;\">Total </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tn_98\" style=\"left:531px;bottom:713px;letter-spacing:0.03px;display:inline;\">Within </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"ts_98\" style=\"left:637px;bottom:713px;letter-spacing:0.02px;display:inline;\">but </div></td><td class=\"tcs-selection-enabled emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"ty_98\" style=\"left:747px;bottom:713px;letter-spacing:0.03px;display:inline;\">contractual </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tl_98\" style=\"left:399px;bottom:695px;letter-spacing:0.03px;display:inline;\">Carrying </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"to_98\" style=\"left:520px;bottom:695px;letter-spacing:0.02px;word-spacing:0.02px;display:inline;\">1 year or </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tt_98\" style=\"left:617px;bottom:695px;letter-spacing:0.02px;display:inline;\">within </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tv_98\" style=\"left:684px;bottom:695px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Over 5 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tz_98\" style=\"left:747px;bottom:695px;letter-spacing:0.01px;display:inline;\">undiscounted </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tm_98\" style=\"left:406px;bottom:677px;letter-spacing:0.01px;display:inline;\">amount </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tp_98\" style=\"left:500px;bottom:677px;letter-spacing:0.05px;word-spacing:-0.17px;display:inline;\">on demand </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tu_98\" style=\"left:614px;bottom:677px;word-spacing:0.05px;display:inline;\">5 years </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tw_98\" style=\"left:694px;bottom:677px;letter-spacing:0.02px;display:inline;\">years </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t10_98\" style=\"left:756px;bottom:677px;letter-spacing:0.05px;word-spacing:-0.17px;display:inline;\">cash flow </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t11_98\" style=\"left:426px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t12_98\" style=\"left:535px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t13_98\" style=\"left:632px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t14_98\" style=\"left:699px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t15_98\" style=\"left:787px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t16_98\" style=\"left:215px;bottom:622px;display:inline;\">2026 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t17_98\" style=\"left:215px;bottom:604px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">- Trade and other </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t19_98\" style=\"left:423px;bottom:604px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1a_98\" style=\"left:520px;bottom:604px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1b_98\" style=\"left:663px;bottom:604px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1c_98\" style=\"left:726px;bottom:604px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1d_98\" style=\"left:791px;bottom:604px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t18_98\" style=\"left:221px;bottom:586px;letter-spacing:0.03px;display:inline;\">payables </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1e_98\" style=\"left:215px;bottom:568px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1g_98\" style=\"left:423px;bottom:568px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1h_98\" style=\"left:520px;bottom:568px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1i_98\" style=\"left:663px;bottom:568px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1j_98\" style=\"left:726px;bottom:568px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1k_98\" style=\"left:791px;bottom:568px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1f_98\" style=\"left:221px;bottom:550px;letter-spacing:0.03px;display:inline;\">director </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1l_98\" style=\"left:215px;bottom:532px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1n_98\" style=\"left:421px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1o_98\" style=\"left:517px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1p_98\" style=\"left:663px;bottom:532px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1q_98\" style=\"left:726px;bottom:532px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1r_98\" style=\"left:789px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1m_98\" style=\"left:221px;bottom:514px;letter-spacing:0.03px;display:inline;\">shareholder </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1s_98\" style=\"left:215px;bottom:496px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">- Bank borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1t_98\" style=\"left:422px;bottom:496px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1u_98\" style=\"left:519px;bottom:496px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1v_98\" style=\"left:663px;bottom:496px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1w_98\" style=\"left:726px;bottom:496px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1x_98\" style=\"left:790px;bottom:496px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1y_98\" style=\"left:416px;bottom:459px;letter-spacing:0.03px;display:inline;\">11,699,604 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1z_98\" style=\"left:512px;bottom:459px;letter-spacing:0.03px;display:inline;\">11,699,604 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t20_98\" style=\"left:663px;bottom:459px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t21_98\" style=\"left:726px;bottom:459px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t22_98\" style=\"left:784px;bottom:459px;letter-spacing:0.03px;display:inline;\">11,699,604 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t23_98\" style=\"left:216px;bottom:403px;display:inline;\">2025 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t24_98\" style=\"left:216px;bottom:385px;letter-spacing:0.04px;word-spacing:-0.1px;display:inline;\">- Trade and other </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t26_98\" style=\"left:422px;bottom:385px;display:inline;\">2,939,666 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t27_98\" style=\"left:519px;bottom:385px;display:inline;\">2,939,666 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t28_98\" style=\"left:663px;bottom:385px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t29_98\" style=\"left:727px;bottom:385px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2a_98\" style=\"left:790px;bottom:385px;display:inline;\">2,939,666 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t25_98\" style=\"left:228px;bottom:367px;letter-spacing:0.02px;display:inline;\">payables </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2b_98\" style=\"left:215px;bottom:349px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2d_98\" style=\"left:422px;bottom:349px;display:inline;\">1,202,925 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2e_98\" style=\"left:519px;bottom:349px;display:inline;\">1,202,925 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2f_98\" style=\"left:663px;bottom:349px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2g_98\" style=\"left:727px;bottom:349px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2h_98\" style=\"left:790px;bottom:349px;display:inline;\">1,202,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2c_98\" style=\"left:221px;bottom:331px;letter-spacing:0.02px;display:inline;\">director </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2i_98\" style=\"left:216px;bottom:312px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2k_98\" style=\"left:422px;bottom:312px;display:inline;\">2,538,748 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2l_98\" style=\"left:519px;bottom:312px;display:inline;\">2,538,748 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2m_98\" style=\"left:663px;bottom:312px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2n_98\" style=\"left:727px;bottom:312px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2o_98\" style=\"left:790px;bottom:312px;display:inline;\">2,538,748 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2j_98\" style=\"left:216px;bottom:294px;letter-spacing:0.02px;display:inline;\">shareholder </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2p_98\" style=\"left:216px;bottom:276px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Bank borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2q_98\" style=\"left:422px;bottom:276px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2r_98\" style=\"left:519px;bottom:276px;display:inline;\">4,254,546 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2s_98\" style=\"left:663px;bottom:276px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2t_98\" style=\"left:727px;bottom:276px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2u_98\" style=\"left:790px;bottom:276px;display:inline;\">4,254,546 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2v_98\" style=\"left:415px;bottom:240px;display:inline;\">10,565,830 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2w_98\" style=\"left:511px;bottom:240px;display:inline;\">10,935,885 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2x_98\" style=\"left:663px;bottom:240px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2y_98\" style=\"left:727px;bottom:240px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2z_98\" style=\"left:783px;bottom:240px;display:inline;\">10,935,885 </div></td></tr></table><div></div><div class=\"t s4_99\" id=\"t6_99\" style=\"left:165px;bottom:1100px;letter-spacing:0.06px;display:inline;\"><span>24.6 </span></div><div class=\"t s5_99\" id=\"t7_99\" style=\"left:220px;bottom:1099px;letter-spacing:-0.08px;word-spacing:-0.05px;display:inline;\">Fair values measurement </div><div class=\"t s6_99\" id=\"t8_99\" style=\"left:220px;bottom:1064px;letter-spacing:-0.09px;word-spacing:2.73px;display:inline;\">The following presents the assets and liabilities measured at fair value or required to </div><div class=\"t s6_99\" id=\"t9_99\" style=\"left:220px;bottom:1042px;letter-spacing:-0.08px;word-spacing:-0.38px;display:inline;\">disclose their fair value in the consolidated financial statements on a recurring basis across </div><div class=\"t s6_99\" id=\"ta_99\" style=\"left:220px;bottom:1021px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">the three levels of the fair value hierarchy defined in IFRS 13 \u201cFair Value Measurement\u201d </div><div class=\"t s6_99\" id=\"tb_99\" style=\"left:220px;bottom:1000px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">with the fair value measurement categorised in its entirety based on the lowest level input </div><div class=\"t s6_99\" id=\"tc_99\" style=\"left:220px;bottom:978px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">that is significant to the entire measurement. The levels of inputs are defined as follows: </div><div class=\"t s6_99\" id=\"td_99\" style=\"left:218px;bottom:935px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">\u2022 Level 1 (highest level): quoted prices (unadjusted) in active markets for identical assets </div><div class=\"t s6_99\" id=\"te_99\" style=\"left:229px;bottom:914px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">or liabilities that the Group can access at the measurement date; </div><div class=\"t s6_99\" id=\"tf_99\" style=\"left:218px;bottom:871px;letter-spacing:-0.09px;word-spacing:0.37px;display:inline;\">\u2022 Level 2: inputs other than quoted prices included within Level 1 that are observable for </div><div class=\"t s6_99\" id=\"tg_99\" style=\"left:229px;bottom:849px;letter-spacing:-0.07px;display:inline;\">the asset or liability, either directly or indirectly; </div><div class=\"t s6_99\" id=\"th_99\" style=\"left:220px;bottom:806px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">\u2022 Level 3 (lowest level): unobservable inputs for the asset or liability. </div><div class=\"t s6_99\" id=\"ti_99\" style=\"left:213px;bottom:763px;letter-spacing:-0.04px;display:inline;\">(a) </div><div class=\"t s6_99\" id=\"tj_99\" style=\"left:241px;bottom:763px;letter-spacing:-0.08px;word-spacing:0.04px;display:inline;\">Assets measured at fair value </div><div class=\"t s6_99\" id=\"tk_99\" style=\"left:240px;bottom:720px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">During the year, there were no transfer between Level 1 and Level 2, nor transfer into </div><div class=\"t s6_99\" id=\"tl_99\" style=\"left:240px;bottom:699px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">and out of Level 3 fair value measurements. </div><div class=\"t s6_99\" id=\"tm_99\" style=\"left:213px;bottom:656px;letter-spacing:-0.02px;display:inline;\">(b) </div><div class=\"t s6_99\" id=\"tn_99\" style=\"left:240px;bottom:656px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Assets and liabilities with fair value disclosure, but not measured at fair value </div><div class=\"t s6_99\" id=\"to_99\" style=\"left:240px;bottom:612px;letter-spacing:-0.08px;word-spacing:2.04px;display:inline;\">The carrying amounts of financial assets and liabilities that are carried at amortised </div><div class=\"t s6_99\" id=\"tp_99\" style=\"left:240px;bottom:591px;letter-spacing:-0.07px;word-spacing:1.64px;display:inline;\">costs are not materially different from their fair values at the end of each reporting </div><span>period. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00192": {
   "value": "<span>24.1 </span><div class=\"t s5_95\" id=\"t7_95\" style=\"left:220px;bottom:1085px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">Categories of financial assets and liabilities </div>\n<div class=\"t s6_95\" id=\"t8_95\" style=\"left:220px;bottom:1064px;letter-spacing:-0.04px;word-spacing:-0.23px;display:inline;\">The carrying amounts presented in the consolidated statement of financial position relate </div>\n<div class=\"t s6_95\" id=\"t9_95\" style=\"left:220px;bottom:1042px;letter-spacing:-0.04px;word-spacing:-0.01px;display:inline;\">to the following categories of financial assets and financial liabilities</div><div class=\"t s7_95\" id=\"ta_95\" style=\"left:661px;bottom:1043px;display:inline;\">: </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tb_95\" style=\"left:629px;bottom:1002px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tc_95\" style=\"left:757px;bottom:1002px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"td_95\" style=\"left:626px;bottom:968px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"te_95\" style=\"left:756px;bottom:968px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tf_95\" style=\"left:217px;bottom:933px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Financial assets </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"tg_95\" style=\"left:214.3px;bottom:915.7px;letter-spacing:-0.04px;display:inline;\">Financial assets at fair value </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"th_95\" style=\"left:217px;bottom:898px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Financial assets at FVPL </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"ti_95\" style=\"left:618px;bottom:898px;letter-spacing:0.03px;display:inline;\">12,432 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tj_95\" style=\"left:739px;bottom:898px;display:inline;\">344,105 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"tk_95\" style=\"left:214.3px;bottom:863.6px;letter-spacing:-0.05px;word-spacing:0.05px;display:inline;\">Financial assets at amortised costs </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tl_95\" style=\"left:217px;bottom:846px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Trade receivables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tm_95\" style=\"left:609px;bottom:846px;letter-spacing:0.01px;display:inline;\">384,260 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tn_95\" style=\"left:740px;bottom:846px;display:inline;\">772,471 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"to_95\" style=\"left:217px;bottom:829px;word-spacing:0.04px;display:inline;\">- Contract assets </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tp_95\" style=\"left:649px;bottom:829px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tq_95\" style=\"left:740px;bottom:829px;display:inline;\">855,410 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tr_95\" style=\"left:217px;bottom:812px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Other receivables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"ts_95\" style=\"left:616px;bottom:812px;letter-spacing:0.01px;display:inline;\">45,370 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tt_95\" style=\"left:783px;bottom:812px;display:inline;\">- </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tu_95\" style=\"left:217px;bottom:794px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due from director </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tv_95\" style=\"left:609px;bottom:794px;letter-spacing:0.01px;display:inline;\">355,796 </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tw_95\" style=\"left:217px;bottom:777px;letter-spacing:0.03px;word-spacing:-0.08px;display:inline;\">- Deposit and prepayment </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tx_95\" style=\"left:597px;bottom:777px;letter-spacing:0.02px;display:inline;\">2,054,384 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"ty_95\" style=\"left:729px;bottom:777px;display:inline;\">1,325,157 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tz_95\" style=\"left:217px;bottom:760px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">- Cash and cash equivalents </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t10_95\" style=\"left:600px;bottom:760px;letter-spacing:0.03px;display:inline;\">2,841,812 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t11_95\" style=\"left:720px;bottom:760px;display:inline;\">11,775,409 </div></td></tr><tr><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t12_95\" style=\"left:598px;bottom:738px;letter-spacing:0.02px;display:inline;\">5,694,054 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t13_95\" style=\"left:720px;bottom:738px;display:inline;\">15,072,552 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t14_95\" style=\"left:629px;bottom:693px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t15_95\" style=\"left:757px;bottom:693px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t16_95\" style=\"left:626px;bottom:676px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t17_95\" style=\"left:756px;bottom:676px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t18_95\" style=\"left:217px;bottom:659px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Financial liabilities </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t19_95\" style=\"left:725px;bottom:659px;letter-spacing:0.01px;display:inline;\">(Restated) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"t1a_95\" style=\"left:213.4px;bottom:641.4px;letter-spacing:-0.04px;word-spacing:0.05px;display:inline;\">Financial liabilities at amortised cost </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1b_95\" style=\"left:216px;bottom:624px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">- Trade payables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1c_95\" style=\"left:609px;bottom:624px;letter-spacing:0.01px;display:inline;\">320,379 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1d_95\" style=\"left:740px;bottom:624px;display:inline;\">302,484 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1e_95\" style=\"left:216px;bottom:607px;letter-spacing:0.03px;word-spacing:-0.13px;display:inline;\">- Accruals and other payables (note below) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1f_95\" style=\"left:598px;bottom:607px;letter-spacing:0.02px;display:inline;\">3,285,532 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1g_95\" style=\"left:729px;bottom:607px;display:inline;\">2,637,182 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1h_95\" style=\"left:216px;bottom:589px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Contract liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1i_95\" style=\"left:598px;bottom:589px;letter-spacing:0.02px;display:inline;\">5,677,097 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1j_95\" style=\"left:729px;bottom:589px;display:inline;\">5,460,205 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1k_95\" style=\"left:216px;bottom:572px;letter-spacing:0.02px;display:inline;\">- Amount due to a director </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1l_95\" style=\"left:600px;bottom:572px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1m_95\" style=\"left:729px;bottom:572px;display:inline;\">1,202,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1n_95\" style=\"left:216px;bottom:555px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">- Amount due to a shareholder </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1o_95\" style=\"left:598px;bottom:555px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1p_95\" style=\"left:729px;bottom:555px;display:inline;\">2,538,748 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1q_95\" style=\"left:216px;bottom:537px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">- Lease liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1r_95\" style=\"left:609px;bottom:537px;letter-spacing:0.01px;display:inline;\">545,627 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1s_95\" style=\"left:782px;bottom:537px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1t_95\" style=\"left:216px;bottom:520px;letter-spacing:0.03px;word-spacing:0.02px;display:inline;\">- Borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1u_95\" style=\"left:599px;bottom:520px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1v_95\" style=\"left:728px;bottom:520px;display:inline;\">3,884,491 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1w_95\" style=\"left:592px;bottom:495px;letter-spacing:0.02px;display:inline;\">17,376,701 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1x_95\" style=\"left:720px;bottom:495px;display:inline;\">16,026,035 </div></td></tr></table>\n<div class=\"t s9_95\" id=\"t1y_95\" style=\"left:220px;bottom:448px;letter-spacing:0.03px;word-spacing:1.94px;display:inline;\">The 2025 comparative financial liabilities have been restated to include accruals and other </div>\n<span>payables. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00193": {
   "value": "<span>24.1 </span><div class=\"t s5_95\" id=\"t7_95\" style=\"left:220px;bottom:1085px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">Categories of financial assets and liabilities </div>\n<div class=\"t s6_95\" id=\"t8_95\" style=\"left:220px;bottom:1064px;letter-spacing:-0.04px;word-spacing:-0.23px;display:inline;\">The carrying amounts presented in the consolidated statement of financial position relate </div>\n<div class=\"t s6_95\" id=\"t9_95\" style=\"left:220px;bottom:1042px;letter-spacing:-0.04px;word-spacing:-0.01px;display:inline;\">to the following categories of financial assets and financial liabilities</div><div class=\"t s7_95\" id=\"ta_95\" style=\"left:661px;bottom:1043px;display:inline;\">: </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tb_95\" style=\"left:629px;bottom:1002px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tc_95\" style=\"left:757px;bottom:1002px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"td_95\" style=\"left:626px;bottom:968px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"te_95\" style=\"left:756px;bottom:968px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tf_95\" style=\"left:217px;bottom:933px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Financial assets </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"tg_95\" style=\"left:214.3px;bottom:915.7px;letter-spacing:-0.04px;display:inline;\">Financial assets at fair value </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"th_95\" style=\"left:217px;bottom:898px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Financial assets at FVPL </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"ti_95\" style=\"left:618px;bottom:898px;letter-spacing:0.03px;display:inline;\">12,432 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tj_95\" style=\"left:739px;bottom:898px;display:inline;\">344,105 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"tk_95\" style=\"left:214.3px;bottom:863.6px;letter-spacing:-0.05px;word-spacing:0.05px;display:inline;\">Financial assets at amortised costs </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tl_95\" style=\"left:217px;bottom:846px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Trade receivables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tm_95\" style=\"left:609px;bottom:846px;letter-spacing:0.01px;display:inline;\">384,260 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tn_95\" style=\"left:740px;bottom:846px;display:inline;\">772,471 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"to_95\" style=\"left:217px;bottom:829px;word-spacing:0.04px;display:inline;\">- Contract assets </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tp_95\" style=\"left:649px;bottom:829px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tq_95\" style=\"left:740px;bottom:829px;display:inline;\">855,410 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tr_95\" style=\"left:217px;bottom:812px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Other receivables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"ts_95\" style=\"left:616px;bottom:812px;letter-spacing:0.01px;display:inline;\">45,370 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tt_95\" style=\"left:783px;bottom:812px;display:inline;\">- </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tu_95\" style=\"left:217px;bottom:794px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due from director </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tv_95\" style=\"left:609px;bottom:794px;letter-spacing:0.01px;display:inline;\">355,796 </div></td><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tw_95\" style=\"left:217px;bottom:777px;letter-spacing:0.03px;word-spacing:-0.08px;display:inline;\">- Deposit and prepayment </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"tx_95\" style=\"left:597px;bottom:777px;letter-spacing:0.02px;display:inline;\">2,054,384 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"ty_95\" style=\"left:729px;bottom:777px;display:inline;\">1,325,157 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"tz_95\" style=\"left:217px;bottom:760px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">- Cash and cash equivalents </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t10_95\" style=\"left:600px;bottom:760px;letter-spacing:0.03px;display:inline;\">2,841,812 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t11_95\" style=\"left:720px;bottom:760px;display:inline;\">11,775,409 </div></td></tr><tr><td class=\"tcs-selected emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t12_95\" style=\"left:598px;bottom:738px;letter-spacing:0.02px;display:inline;\">5,694,054 </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t13_95\" style=\"left:720px;bottom:738px;display:inline;\">15,072,552 </div></td></tr></table><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t14_95\" style=\"left:629px;bottom:693px;display:inline;\">2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t15_95\" style=\"left:757px;bottom:693px;display:inline;\">2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t16_95\" style=\"left:626px;bottom:676px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t17_95\" style=\"left:756px;bottom:676px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t18_95\" style=\"left:217px;bottom:659px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Financial liabilities </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t19_95\" style=\"left:725px;bottom:659px;letter-spacing:0.01px;display:inline;\">(Restated) </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t m0_95 s5_95\" id=\"t1a_95\" style=\"left:213.4px;bottom:641.4px;letter-spacing:-0.04px;word-spacing:0.05px;display:inline;\">Financial liabilities at amortised cost </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1b_95\" style=\"left:216px;bottom:624px;letter-spacing:0.02px;word-spacing:-0.06px;display:inline;\">- Trade payables </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1c_95\" style=\"left:609px;bottom:624px;letter-spacing:0.01px;display:inline;\">320,379 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1d_95\" style=\"left:740px;bottom:624px;display:inline;\">302,484 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1e_95\" style=\"left:216px;bottom:607px;letter-spacing:0.03px;word-spacing:-0.13px;display:inline;\">- Accruals and other payables (note below) </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1f_95\" style=\"left:598px;bottom:607px;letter-spacing:0.02px;display:inline;\">3,285,532 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1g_95\" style=\"left:729px;bottom:607px;display:inline;\">2,637,182 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1h_95\" style=\"left:216px;bottom:589px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Contract liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1i_95\" style=\"left:598px;bottom:589px;letter-spacing:0.02px;display:inline;\">5,677,097 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1j_95\" style=\"left:729px;bottom:589px;display:inline;\">5,460,205 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1k_95\" style=\"left:216px;bottom:572px;letter-spacing:0.02px;display:inline;\">- Amount due to a director </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1l_95\" style=\"left:600px;bottom:572px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1m_95\" style=\"left:729px;bottom:572px;display:inline;\">1,202,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1n_95\" style=\"left:216px;bottom:555px;letter-spacing:0.01px;word-spacing:0.01px;display:inline;\">- Amount due to a shareholder </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1o_95\" style=\"left:598px;bottom:555px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1p_95\" style=\"left:729px;bottom:555px;display:inline;\">2,538,748 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1q_95\" style=\"left:216px;bottom:537px;letter-spacing:0.01px;word-spacing:0.03px;display:inline;\">- Lease liabilities </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1r_95\" style=\"left:609px;bottom:537px;letter-spacing:0.01px;display:inline;\">545,627 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1s_95\" style=\"left:782px;bottom:537px;display:inline;\">- </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1t_95\" style=\"left:216px;bottom:520px;letter-spacing:0.03px;word-spacing:0.02px;display:inline;\">- Borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1u_95\" style=\"left:599px;bottom:520px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1v_95\" style=\"left:728px;bottom:520px;display:inline;\">3,884,491 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_95\" id=\"t1w_95\" style=\"left:592px;bottom:495px;letter-spacing:0.02px;display:inline;\">17,376,701 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s9_95\" id=\"t1x_95\" style=\"left:720px;bottom:495px;display:inline;\">16,026,035 </div></td></tr></table>\n<div class=\"t s9_95\" id=\"t1y_95\" style=\"left:220px;bottom:448px;letter-spacing:0.03px;word-spacing:1.94px;display:inline;\">The 2025 comparative financial liabilities have been restated to include accruals and other </div>\n<span>payables. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00195": {
   "value": "<span>24.2 </span><div class=\"t s5_96\" id=\"t7_96\" style=\"left:220px;bottom:1106px;letter-spacing:-0.07px;word-spacing:-0.1px;display:inline;\">Foreign currency risk </div><div class=\"t s6_96\" id=\"t8_96\" style=\"left:220px;bottom:1085px;letter-spacing:-0.05px;word-spacing:-0.74px;display:inline;\">Foreign currency risk refers to the risk that the fair value or future cash flows of a financial </div><div class=\"t s6_96\" id=\"t9_96\" style=\"left:220px;bottom:1064px;letter-spacing:-0.04px;word-spacing:2.33px;display:inline;\">instrument will fluctuate because of changes in foreign exchange rates. </div><div class=\"t s6_96\" id=\"ta_96\" style=\"left:715px;bottom:1064px;letter-spacing:-0.21px;word-spacing:2.52px;display:inline;\">The Group\u2019s </div><div class=\"t s6_96\" id=\"tb_96\" style=\"left:220px;bottom:1042px;letter-spacing:-0.04px;word-spacing:-0.97px;display:inline;\">exposure to currency risk mainly arises from the fluctuation of each the following currency </div><div class=\"t s6_96\" id=\"tc_96\" style=\"left:220px;bottom:1021px;letter-spacing:-0.04px;word-spacing:0.12px;display:inline;\">against the functional currencies of the relevant entities now comprising the Group. The </div><div class=\"t s6_96\" id=\"td_96\" style=\"left:220px;bottom:999px;letter-spacing:-0.01px;word-spacing:1.78px;display:inline;\">carrying amounts of the foreign currency denominated monetary assets and monetary </div><div class=\"t s6_96\" id=\"te_96\" style=\"left:220px;bottom:978px;letter-spacing:-0.03px;word-spacing:2.88px;display:inline;\">liabilities other than the functional currencies of the relevant entities comprising the </div><div class=\"t s6_96\" id=\"tf_96\" style=\"left:220px;bottom:956px;letter-spacing:-0.09px;word-spacing:1.44px;display:inline;\">Group are as follows. The management closely monitors foreign exchange exposure to </div><div class=\"t s6_96\" id=\"tg_96\" style=\"left:220px;bottom:935px;letter-spacing:-0.05px;word-spacing:0.03px;display:inline;\">mitigate the foreign currency risk. </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"2\" rowspan=\"1\" style=\"text-align: center;\"><div class=\"t s7_96\" id=\"th_96\" style=\"left:402px;bottom:896px;display:inline;\">2026 </div></td>\n\t\t\t<td colspan=\"2\" rowspan=\"1\" style=\"text-align: center;\"><div class=\"t s8_96\" id=\"ti_96\" style=\"left:692px;bottom:896px;letter-spacing:0.02px;display:inline;\">2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tj_96\" style=\"left:358px;bottom:872px;letter-spacing:0.01px;display:inline;\">Assets </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tk_96\" style=\"left:457px;bottom:872px;letter-spacing:0.02px;display:inline;\">Liabilities </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tl_96\" style=\"left:593px;bottom:872px;letter-spacing:0.03px;display:inline;\">Assets </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tm_96\" style=\"left:695px;bottom:872px;letter-spacing:0.02px;display:inline;\">Liabilities </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tn_96\" style=\"left:369px;bottom:849px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"to_96\" style=\"left:493px;bottom:849px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tp_96\" style=\"left:601px;bottom:849px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tq_96\" style=\"left:724px;bottom:849px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tr_96\" style=\"left:217px;bottom:827px;letter-spacing:-0.02px;display:inline;\">GBP </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"ts_96\" style=\"left:340px;bottom:827px;letter-spacing:0.02px;display:inline;\">3,300,536 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tt_96\" style=\"left:459px;bottom:827px;letter-spacing:0.03px;display:inline;\">11,549,052 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tu_96\" style=\"left:573px;bottom:827px;display:inline;\">3,302,669 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tv_96\" style=\"left:695px;bottom:827px;display:inline;\">4,817,368 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tw_96\" style=\"left:217px;bottom:803px;letter-spacing:0.07px;display:inline;\">SGD </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"tx_96\" style=\"left:396px;bottom:803px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"ty_96\" style=\"left:520px;bottom:803px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"tz_96\" style=\"left:627px;bottom:803px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t10_96\" style=\"left:706px;bottom:803px;display:inline;\">515,439 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t11_96\" style=\"left:217px;bottom:780px;letter-spacing:0.06px;display:inline;\">MYR </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t12_96\" style=\"left:352px;bottom:780px;letter-spacing:0.01px;display:inline;\">507,303 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t13_96\" style=\"left:476px;bottom:780px;letter-spacing:0.01px;display:inline;\">333,589 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t14_96\" style=\"left:584px;bottom:780px;display:inline;\">377,551 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t15_96\" style=\"left:706px;bottom:780px;display:inline;\">153,729 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t16_96\" style=\"left:217px;bottom:757px;letter-spacing:0.04px;display:inline;\">RMB </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t17_96\" style=\"left:352px;bottom:757px;letter-spacing:0.01px;display:inline;\">555,808 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t18_96\" style=\"left:465px;bottom:757px;letter-spacing:0.03px;display:inline;\">1,087,839 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t19_96\" style=\"left:584px;bottom:757px;display:inline;\">520,514 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t1a_96\" style=\"left:714px;bottom:757px;display:inline;\">91,406 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\">\u00a0</td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t1b_96\" style=\"left:340px;bottom:733px;letter-spacing:0.02px;display:inline;\">4,363,647 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_96\" id=\"t1c_96\" style=\"left:458px;bottom:733px;letter-spacing:0.03px;display:inline;\">12,970,480 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t1d_96\" style=\"left:573px;bottom:733px;display:inline;\">4,200,734 </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_96\" id=\"t1e_96\" style=\"left:695px;bottom:733px;display:inline;\">5,577,942 </div></td>\n\t\t</tr>\n\t\n</table>\n<span>A 1% increase in GBP/HKD would have an impact of HK$82,485</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00196": {
   "value": "<span>24.4 </span><div class=\"t s5_97\" id=\"t7_97\" style=\"left:254px;bottom:1106px;letter-spacing:-0.04px;word-spacing:-0.01px;display:inline;\">Credit risk </div><div class=\"t s6_97\" id=\"t8_97\" style=\"left:220px;bottom:1085px;letter-spacing:-0.08px;word-spacing:0.54px;display:inline;\">The Group\u2019s exposure to credit risk mainly arises from granting credit to customers and </div><div class=\"t s6_97\" id=\"t9_97\" style=\"left:220px;bottom:1064px;letter-spacing:-0.06px;word-spacing:2.51px;display:inline;\">other counterparties in the ordinary course of its operations. The Group\u2019s maximum </div><div class=\"t s6_97\" id=\"ta_97\" style=\"left:220px;bottom:1042px;word-spacing:1.74px;display:inline;\">exposure to credit risk for the components of the consolidated statement of financial </div><div class=\"t s6_97\" id=\"tb_97\" style=\"left:220px;bottom:1021px;letter-spacing:-0.05px;word-spacing:-0.24px;display:inline;\">position at 31 March 2026 refers to the carrying amount of financial assets as disclosed in </div><div class=\"t s6_97\" id=\"tc_97\" style=\"left:220px;bottom:999px;letter-spacing:-0.06px;word-spacing:0.04px;display:inline;\">note 24.5. </div><div class=\"t s6_97\" id=\"td_97\" style=\"left:220px;bottom:956px;letter-spacing:-0.09px;word-spacing:1.64px;display:inline;\">The exposures to credit risk are monitored by the Directors such that any outstanding </div><div class=\"t s6_97\" id=\"te_97\" style=\"left:220px;bottom:935px;letter-spacing:-0.1px;word-spacing:0.36px;display:inline;\">debtors are reviewed and followed up on an ongoing basis. The Group\u2019s policy is to deal </div><div class=\"t s6_97\" id=\"tf_97\" style=\"left:220px;bottom:913px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">only with creditworthy counterparties. Payment record of customers is closely monitored. </div><div class=\"t s6_97\" id=\"tg_97\" style=\"left:220px;bottom:892px;letter-spacing:-0.1px;word-spacing:0.05px;display:inline;\">Normally, the Group does not obtain collateral from debtors. </div><div class=\"t s5_97\" id=\"th_97\" style=\"left:220px;bottom:851px;letter-spacing:-0.18px;word-spacing:-0.06px;display:inline;\">Trade receivables </div><div class=\"t s6_97\" id=\"ti_97\" style=\"left:220px;bottom:816px;letter-spacing:-0.07px;word-spacing:0.22px;display:inline;\">The Group has applied the simplified approach to assess the ECL as prescribed by IFRS </div><div class=\"t s6_97\" id=\"tj_97\" style=\"left:220px;bottom:795px;letter-spacing:-0.08px;word-spacing:0.38px;display:inline;\">9. To measure the ECL, trade receivables have been grouped based on shared credit risk </div><div class=\"t s6_97\" id=\"tk_97\" style=\"left:220px;bottom:773px;letter-spacing:-0.07px;word-spacing:0.89px;display:inline;\">characteristics and the past due days. In calculating the ECL rates, the Group considers </div><div class=\"t s6_97\" id=\"tl_97\" style=\"left:220px;bottom:752px;letter-spacing:-0.07px;word-spacing:0.2px;display:inline;\">historical elements and forward-looking elements. Lifetime ECL rate of trade receivables </div><div class=\"t s6_97\" id=\"tm_97\" style=\"left:220px;bottom:731px;letter-spacing:-0.07px;word-spacing:2.02px;display:inline;\">is assessed minimal for all ageing bands as there was no recent history of default and </div><div class=\"t s6_97\" id=\"tn_97\" style=\"left:220px;bottom:709px;letter-spacing:-0.09px;word-spacing:1.26px;display:inline;\">continuous payments were received. The Group determined that the ECL allowance in </div><div class=\"t s6_97\" id=\"to_97\" style=\"left:220px;bottom:688px;letter-spacing:-0.08px;word-spacing:0.39px;display:inline;\">respect of trade receivables for the years ended 31 March 2026 is HK$191,500 and HK$ </div><div class=\"t s6_97\" id=\"tp_97\" style=\"left:220px;bottom:667px;letter-spacing:-0.09px;word-spacing:0.74px;display:inline;\">Nil for year ended 31 March 2025 but is still minimal as there has not been a significant </div><div class=\"t s6_97\" id=\"tq_97\" style=\"left:220px;bottom:645px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">change in credit quality of the customers. </div><div class=\"t s5_97\" id=\"tr_97\" style=\"left:220px;bottom:605px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Other financial assets at amortised cost </div><div class=\"t s6_97\" id=\"ts_97\" style=\"left:220px;bottom:570px;letter-spacing:-0.07px;word-spacing:6.24px;display:inline;\">Other financial assets at amortised cost include deposits, other receivables, loan </div><div class=\"t s6_97\" id=\"tt_97\" style=\"left:220px;bottom:548px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">receivables and cash and cash equivalents. </div><div class=\"t s6_97\" id=\"tu_97\" style=\"left:218px;bottom:505px;letter-spacing:-0.06px;word-spacing:-0.35px;display:inline;\">The Directors are of opinion that there is no significant increase in credit risk on deposits, </div><div class=\"t s6_97\" id=\"tv_97\" style=\"left:220px;bottom:484px;letter-spacing:-0.08px;word-spacing:2.01px;display:inline;\">other receivables, and cash and cash equivalents since initial recognition as the risk of </div><div class=\"t s6_97\" id=\"tw_97\" style=\"left:220px;bottom:462px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">default is low after considering the factors as following: </div><div class=\"t s6_97\" id=\"tx_97\" style=\"left:220px;bottom:419px;display:inline;\">- </div><div class=\"t s6_97\" id=\"ty_97\" style=\"left:248px;bottom:419px;letter-spacing:-0.06px;word-spacing:1.83px;display:inline;\">any changes in business, financial or economic conditions that affects the debtor\u2019s </div><div class=\"t s6_97\" id=\"tz_97\" style=\"left:248px;bottom:398px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">ability to meet its debt obligations; </div><div class=\"t s6_97\" id=\"t10_97\" style=\"left:220px;bottom:377px;display:inline;\">- </div><div class=\"t s6_97\" id=\"t11_97\" style=\"left:248px;bottom:377px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">any changes in the operating results of the debtor; </div><div class=\"t s6_97\" id=\"t12_97\" style=\"left:220px;bottom:355px;display:inline;\">- </div><div class=\"t s6_97\" id=\"t13_97\" style=\"left:248px;bottom:355px;letter-spacing:-0.09px;word-spacing:0.38px;display:inline;\">any changes in the regulatory, economic, or technological environment of the debtor </div><div class=\"t s6_97\" id=\"t14_97\" style=\"left:248px;bottom:334px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">that affects the debtor\u2019s ability to meet its debt obligations. </div><div class=\"t s6_97\" id=\"t15_97\" style=\"left:220px;bottom:291px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">The Group has assessed that the ECL for deposits, other receivables and loan receivables </div><div class=\"t s6_97\" id=\"t16_97\" style=\"left:220px;bottom:270px;letter-spacing:-0.08px;word-spacing:-0.21px;display:inline;\">are minimal under the 12-months ECL method as there is no significant increase in credit </div><div class=\"t s6_97\" id=\"t17_97\" style=\"left:220px;bottom:248px;letter-spacing:-0.07px;word-spacing:2.17px;display:inline;\">risk since initial recognition. The credit risk with related parties is limited because the </div><div class=\"t s6_97\" id=\"t18_97\" style=\"left:220px;bottom:227px;letter-spacing:-0.07px;word-spacing:0.65px;display:inline;\">counterparties are fellow subsidiaries. The Directors have assessed the financial position </div><div class=\"t s6_97\" id=\"t19_97\" style=\"left:220px;bottom:205px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">of these related parties and there is no indication of default. </div><div class=\"t s6_97\" id=\"t1a_97\" style=\"left:220px;bottom:162px;letter-spacing:-0.08px;word-spacing:-0.88px;display:inline;\">The credit risk for cash and cash equivalents are considered negligible as the counterparties </div><span>are reputable banks with high quality external credit ratings. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00197": {
   "value": "<span>24.5 </span><div class=\"t s5_98\" id=\"t7_98\" style=\"left:220px;bottom:1106px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">Liquidity risk </div><div class=\"t s6_98\" id=\"t8_98\" style=\"left:220px;bottom:1063px;letter-spacing:-0.07px;word-spacing:1.47px;display:inline;\">Liquidity risk relates to the risk that the Group will not be able to meet its obligations </div><div class=\"t s6_98\" id=\"t9_98\" style=\"left:220px;bottom:1042px;letter-spacing:-0.07px;word-spacing:-0.71px;display:inline;\">associated with its financial liabilities that are settled by delivering cash or another financial </div><div class=\"t s6_98\" id=\"ta_98\" style=\"left:220px;bottom:1020px;letter-spacing:-0.04px;display:inline;\">asset. </div><div class=\"t s6_98\" id=\"tb_98\" style=\"left:220px;bottom:977px;letter-spacing:-0.08px;word-spacing:2.2px;display:inline;\">The Group\u2019s prudent policy is to regularly monitor its current and expected liquidity </div><div class=\"t s6_98\" id=\"tc_98\" style=\"left:220px;bottom:956px;letter-spacing:-0.07px;word-spacing:0.17px;display:inline;\">requirements, to ensure that it maintains sufficient reserves of cash and cash equivalents </div><div class=\"t s6_98\" id=\"td_98\" style=\"left:220px;bottom:934px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">to meet its liquidity requirements in the short term and longer term. </div><div class=\"t s6_98\" id=\"te_98\" style=\"left:220px;bottom:891px;letter-spacing:-0.06px;word-spacing:1.45px;display:inline;\">Analysed below are the Group\u2019s remaining contractual maturities for its non-derivative </div><div class=\"t s6_98\" id=\"tf_98\" style=\"left:220px;bottom:870px;letter-spacing:-0.07px;word-spacing:0.89px;display:inline;\">financial liabilities as at the reporting date. </div><div class=\"t s6_98\" id=\"tg_98\" style=\"left:508px;bottom:870px;letter-spacing:-0.09px;word-spacing:0.94px;display:inline;\">When the creditor has a choice of when the </div><div class=\"t s6_98\" id=\"th_98\" style=\"left:220px;bottom:849px;letter-spacing:-0.08px;word-spacing:0.19px;display:inline;\">liability is settled, the liability is included on the basis of the earliest date when the Group </div><div class=\"t s6_98\" id=\"ti_98\" style=\"left:220px;bottom:827px;letter-spacing:-0.05px;word-spacing:0.91px;display:inline;\">is required to pay. </div><div class=\"t s6_98\" id=\"tj_98\" style=\"left:349px;bottom:827px;letter-spacing:-0.07px;word-spacing:0.92px;display:inline;\">Where settlement of the liability is in instalments, each instalment is </div><div class=\"t s6_98\" id=\"tk_98\" style=\"left:220px;bottom:806px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">allocated to the earliest period in which the Group is committed to pay. </div><table><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tq_98\" style=\"left:616px;bottom:749px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Over 1 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tr_98\" style=\"left:632px;bottom:731px;letter-spacing:0.01px;display:inline;\">year </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tx_98\" style=\"left:783px;bottom:731px;letter-spacing:0.04px;display:inline;\">Total </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tn_98\" style=\"left:531px;bottom:713px;letter-spacing:0.03px;display:inline;\">Within </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"ts_98\" style=\"left:637px;bottom:713px;letter-spacing:0.02px;display:inline;\">but </div></td><td class=\"tcs-selection-enabled emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"ty_98\" style=\"left:747px;bottom:713px;letter-spacing:0.03px;display:inline;\">contractual </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tl_98\" style=\"left:399px;bottom:695px;letter-spacing:0.03px;display:inline;\">Carrying </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"to_98\" style=\"left:520px;bottom:695px;letter-spacing:0.02px;word-spacing:0.02px;display:inline;\">1 year or </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tt_98\" style=\"left:617px;bottom:695px;letter-spacing:0.02px;display:inline;\">within </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tv_98\" style=\"left:684px;bottom:695px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Over 5 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tz_98\" style=\"left:747px;bottom:695px;letter-spacing:0.01px;display:inline;\">undiscounted </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tm_98\" style=\"left:406px;bottom:677px;letter-spacing:0.01px;display:inline;\">amount </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tp_98\" style=\"left:500px;bottom:677px;letter-spacing:0.05px;word-spacing:-0.17px;display:inline;\">on demand </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tu_98\" style=\"left:614px;bottom:677px;word-spacing:0.05px;display:inline;\">5 years </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"tw_98\" style=\"left:694px;bottom:677px;letter-spacing:0.02px;display:inline;\">years </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t10_98\" style=\"left:756px;bottom:677px;letter-spacing:0.05px;word-spacing:-0.17px;display:inline;\">cash flow </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t11_98\" style=\"left:426px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t12_98\" style=\"left:535px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t13_98\" style=\"left:632px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t14_98\" style=\"left:699px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td><td class=\"tcs-selection-enabled tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t15_98\" style=\"left:787px;bottom:658px;letter-spacing:0.08px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t16_98\" style=\"left:215px;bottom:622px;display:inline;\">2026 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t17_98\" style=\"left:215px;bottom:604px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">- Trade and other </div></td><td class=\"tcs-selection-enabled\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t19_98\" style=\"left:423px;bottom:604px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1a_98\" style=\"left:520px;bottom:604px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1b_98\" style=\"left:663px;bottom:604px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1c_98\" style=\"left:726px;bottom:604px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1d_98\" style=\"left:791px;bottom:604px;letter-spacing:0.03px;display:inline;\">3,605,911 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t18_98\" style=\"left:221px;bottom:586px;letter-spacing:0.03px;display:inline;\">payables </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1e_98\" style=\"left:215px;bottom:568px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1g_98\" style=\"left:423px;bottom:568px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1h_98\" style=\"left:520px;bottom:568px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1i_98\" style=\"left:663px;bottom:568px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1j_98\" style=\"left:726px;bottom:568px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1k_98\" style=\"left:791px;bottom:568px;letter-spacing:0.03px;display:inline;\">1,609,212 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1f_98\" style=\"left:221px;bottom:550px;letter-spacing:0.03px;display:inline;\">director </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1l_98\" style=\"left:215px;bottom:532px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1n_98\" style=\"left:421px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1o_98\" style=\"left:517px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1p_98\" style=\"left:663px;bottom:532px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1q_98\" style=\"left:726px;bottom:532px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1r_98\" style=\"left:789px;bottom:532px;letter-spacing:0.02px;display:inline;\">2,599,990 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1m_98\" style=\"left:221px;bottom:514px;letter-spacing:0.03px;display:inline;\">shareholder </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1s_98\" style=\"left:215px;bottom:496px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">- Bank borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1t_98\" style=\"left:422px;bottom:496px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1u_98\" style=\"left:519px;bottom:496px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1v_98\" style=\"left:663px;bottom:496px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1w_98\" style=\"left:726px;bottom:496px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1x_98\" style=\"left:790px;bottom:496px;letter-spacing:0.02px;display:inline;\">3,884,491 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1y_98\" style=\"left:416px;bottom:459px;letter-spacing:0.03px;display:inline;\">11,699,604 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t1z_98\" style=\"left:512px;bottom:459px;letter-spacing:0.03px;display:inline;\">11,699,604 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t20_98\" style=\"left:663px;bottom:459px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t21_98\" style=\"left:726px;bottom:459px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_98\" id=\"t22_98\" style=\"left:784px;bottom:459px;letter-spacing:0.03px;display:inline;\">11,699,604 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t23_98\" style=\"left:216px;bottom:403px;display:inline;\">2025 </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t24_98\" style=\"left:216px;bottom:385px;letter-spacing:0.04px;word-spacing:-0.1px;display:inline;\">- Trade and other </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t26_98\" style=\"left:422px;bottom:385px;display:inline;\">2,939,666 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t27_98\" style=\"left:519px;bottom:385px;display:inline;\">2,939,666 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t28_98\" style=\"left:663px;bottom:385px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t29_98\" style=\"left:727px;bottom:385px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2a_98\" style=\"left:790px;bottom:385px;display:inline;\">2,939,666 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t25_98\" style=\"left:228px;bottom:367px;letter-spacing:0.02px;display:inline;\">payables </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2b_98\" style=\"left:215px;bottom:349px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2d_98\" style=\"left:422px;bottom:349px;display:inline;\">1,202,925 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2e_98\" style=\"left:519px;bottom:349px;display:inline;\">1,202,925 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2f_98\" style=\"left:663px;bottom:349px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2g_98\" style=\"left:727px;bottom:349px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2h_98\" style=\"left:790px;bottom:349px;display:inline;\">1,202,925 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2c_98\" style=\"left:221px;bottom:331px;letter-spacing:0.02px;display:inline;\">director </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2i_98\" style=\"left:216px;bottom:312px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">- Amount due to a </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2k_98\" style=\"left:422px;bottom:312px;display:inline;\">2,538,748 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2l_98\" style=\"left:519px;bottom:312px;display:inline;\">2,538,748 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2m_98\" style=\"left:663px;bottom:312px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2n_98\" style=\"left:727px;bottom:312px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2o_98\" style=\"left:790px;bottom:312px;display:inline;\">2,538,748 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2j_98\" style=\"left:216px;bottom:294px;letter-spacing:0.02px;display:inline;\">shareholder </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2p_98\" style=\"left:216px;bottom:276px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">- Bank borrowings </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2q_98\" style=\"left:422px;bottom:276px;display:inline;\">3,884,491 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2r_98\" style=\"left:519px;bottom:276px;display:inline;\">4,254,546 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2s_98\" style=\"left:663px;bottom:276px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2t_98\" style=\"left:727px;bottom:276px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2u_98\" style=\"left:790px;bottom:276px;display:inline;\">4,254,546 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2v_98\" style=\"left:415px;bottom:240px;display:inline;\">10,565,830 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2w_98\" style=\"left:511px;bottom:240px;display:inline;\">10,935,885 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2x_98\" style=\"left:663px;bottom:240px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2y_98\" style=\"left:727px;bottom:240px;display:inline;\">- </div></td><td class=\"cke_table-faked-selection-temp\" colspan=\"1\" rowspan=\"1\"><div class=\"t s8_98\" id=\"t2z_98\" style=\"left:783px;bottom:240px;display:inline;\">10,935,885 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00198": {
   "value": "<span>24.6 </span><div class=\"t s5_99\" id=\"t7_99\" style=\"left:220px;bottom:1099px;letter-spacing:-0.08px;word-spacing:-0.05px;display:inline;\">Fair values measurement </div><div class=\"t s6_99\" id=\"t8_99\" style=\"left:220px;bottom:1064px;letter-spacing:-0.09px;word-spacing:2.73px;display:inline;\">The following presents the assets and liabilities measured at fair value or required to </div><div class=\"t s6_99\" id=\"t9_99\" style=\"left:220px;bottom:1042px;letter-spacing:-0.08px;word-spacing:-0.38px;display:inline;\">disclose their fair value in the consolidated financial statements on a recurring basis across </div><div class=\"t s6_99\" id=\"ta_99\" style=\"left:220px;bottom:1021px;letter-spacing:-0.08px;word-spacing:0.35px;display:inline;\">the three levels of the fair value hierarchy defined in IFRS 13 \u201cFair Value Measurement\u201d </div><div class=\"t s6_99\" id=\"tb_99\" style=\"left:220px;bottom:1000px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">with the fair value measurement categorised in its entirety based on the lowest level input </div><div class=\"t s6_99\" id=\"tc_99\" style=\"left:220px;bottom:978px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">that is significant to the entire measurement. The levels of inputs are defined as follows: </div><div class=\"t s6_99\" id=\"td_99\" style=\"left:218px;bottom:935px;letter-spacing:-0.08px;word-spacing:0.91px;display:inline;\">\u2022 Level 1 (highest level): quoted prices (unadjusted) in active markets for identical assets </div><div class=\"t s6_99\" id=\"te_99\" style=\"left:229px;bottom:914px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">or liabilities that the Group can access at the measurement date; </div><div class=\"t s6_99\" id=\"tf_99\" style=\"left:218px;bottom:871px;letter-spacing:-0.09px;word-spacing:0.37px;display:inline;\">\u2022 Level 2: inputs other than quoted prices included within Level 1 that are observable for </div><div class=\"t s6_99\" id=\"tg_99\" style=\"left:229px;bottom:849px;letter-spacing:-0.07px;display:inline;\">the asset or liability, either directly or indirectly; </div><div class=\"t s6_99\" id=\"th_99\" style=\"left:220px;bottom:806px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">\u2022 Level 3 (lowest level): unobservable inputs for the asset or liability. </div><div class=\"t s6_99\" id=\"ti_99\" style=\"left:213px;bottom:763px;letter-spacing:-0.04px;display:inline;\">(a) </div><div class=\"t s6_99\" id=\"tj_99\" style=\"left:241px;bottom:763px;letter-spacing:-0.08px;word-spacing:0.04px;display:inline;\">Assets measured at fair value </div><div class=\"t s6_99\" id=\"tk_99\" style=\"left:240px;bottom:720px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">During the year, there were no transfer between Level 1 and Level 2, nor transfer into </div><div class=\"t s6_99\" id=\"tl_99\" style=\"left:240px;bottom:699px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">and out of Level 3 fair value measurements. </div><div class=\"t s6_99\" id=\"tm_99\" style=\"left:213px;bottom:656px;letter-spacing:-0.02px;display:inline;\">(b) </div><div class=\"t s6_99\" id=\"tn_99\" style=\"left:240px;bottom:656px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Assets and liabilities with fair value disclosure, but not measured at fair value </div><div class=\"t s6_99\" id=\"to_99\" style=\"left:240px;bottom:612px;letter-spacing:-0.08px;word-spacing:2.04px;display:inline;\">The carrying amounts of financial assets and liabilities that are carried at amortised </div><div class=\"t s6_99\" id=\"tp_99\" style=\"left:240px;bottom:591px;letter-spacing:-0.07px;word-spacing:1.64px;display:inline;\">costs are not materially different from their fair values at the end of each reporting </div><span>period. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00199": {
   "value": "<span>25. </span><div class=\"t s3_99\" id=\"ts_99\" style=\"left:220px;bottom:511px;letter-spacing:0.36px;word-spacing:-0.08px;display:inline;\">CAPITAL MANAGEMENT </div><div class=\"t s6_99\" id=\"tt_99\" style=\"left:220px;bottom:475px;letter-spacing:-0.06px;word-spacing:-0.35px;display:inline;\">The Group\u2019s capital management objectives are to ensure its ability to continue as a going </div><div class=\"t s6_99\" id=\"tu_99\" style=\"left:220px;bottom:453px;letter-spacing:-0.08px;word-spacing:6.16px;display:inline;\">concern and to provide an adequate return for shareholders by pricing services </div><div class=\"t s6_99\" id=\"tv_99\" style=\"left:220px;bottom:432px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">commensurately with the level of risks. </div><div class=\"t s6_99\" id=\"tw_99\" style=\"left:220px;bottom:389px;letter-spacing:-0.08px;word-spacing:2.03px;display:inline;\">The Group actively and regularly reviews and manages its capital structure and makes </div><div class=\"t s6_99\" id=\"tx_99\" style=\"left:220px;bottom:368px;letter-spacing:-0.07px;word-spacing:-0.38px;display:inline;\">adjustments in light of changes in economic conditions. In order to maintain or adjust the </div><div class=\"t s6_99\" id=\"ty_99\" style=\"left:220px;bottom:346px;letter-spacing:-0.07px;word-spacing:1.81px;display:inline;\">capital structure, the Group may adjust the amount of dividends paid to shareholders, </div><span>issue new shares or raises new debt financing.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00200": {
   "value": "<span>26</span><div class=\"t s4_100\" id=\"t5_100\" style=\"left:182px;bottom:1173px;display:inline;\">. </div><div class=\"t s4_100\" id=\"t6_100\" style=\"left:216px;bottom:1173px;letter-spacing:0.36px;word-spacing:0.1px;display:inline;\">DISCONTINUED OPERATIONS </div>\n<div class=\"t s5_100\" id=\"t7_100\" style=\"left:220px;bottom:1139px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">During the year ended 31 March 2025, the Group discontinued the following operations: </div>\n<div class=\"t s5_100\" id=\"t8_100\" style=\"left:220px;bottom:1106px;letter-spacing:-0.1px;word-spacing:0.92px;display:inline;\">a. RCPAY Limited (\u201cRCPAY HK\u201d) \u2013 disposed of on 21 November 2024 pursuant to a </div>\n<div class=\"t s5_100\" id=\"t9_100\" style=\"left:220px;bottom:1086px;letter-spacing:-0.1px;word-spacing:3.33px;display:inline;\">sale and purchase agreement with an independent third party for a consideration of </div>\n<div class=\"t s5_100\" id=\"ta_100\" style=\"left:220px;bottom:1065px;letter-spacing:-0.08px;display:inline;\">HK$400,000. </div>\n<div class=\"t s5_100\" id=\"tb_100\" style=\"left:220px;bottom:1033px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">b. Regal Crown Technology (Singapore) Pte Ltd \u2013 struck off on 10 March 2025. </div>\n<div class=\"t s5_100\" id=\"tc_100\" style=\"left:220px;bottom:1000px;letter-spacing:-0.07px;word-spacing:-0.03px;display:inline;\">c. RC365 Solution Sdn Bhd \u2013 struck off on 30 March 2025. </div>\n<div class=\"t s5_100\" id=\"td_100\" style=\"left:220px;bottom:967px;letter-spacing:-0.08px;display:inline;\">d. RC365 Business Advisory Limited \u2013 struck off on 25 April 2024. </div>\n<div class=\"t s5_100\" id=\"te_100\" style=\"left:220px;bottom:935px;letter-spacing:-0.08px;word-spacing:-0.36px;display:inline;\">All of the above disposals and strike-offs were completed during the year ended 31 March </div>\n<div class=\"t s5_100\" id=\"tf_100\" style=\"left:220px;bottom:914px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">2025. There were no discontinued operations during the year ended 31 March 2026. </div>\n<div class=\"t s5_100\" id=\"tg_100\" style=\"left:144px;bottom:882px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">a. The Group disposed RCPAY Limited during the year ended 31 March 2025: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"th_100\" style=\"left:595px;bottom:850px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">1 April 2025 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"tj_100\" style=\"left:721px;bottom:850px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">1 April 2024 to 21 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"> <div class=\"t s6_100\" id=\"ti_100\" style=\"left:553px;bottom:818px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">to 31 March 2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"tk_100\" style=\"left:733px;bottom:830px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">November 2024 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"tl_100\" style=\"left:655px;bottom:802px;letter-spacing:0.11px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"tm_100\" style=\"left:804px;bottom:798px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"tn_100\" style=\"left:166px;bottom:768px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Loss from the discontinued operations for the year </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"> <div class=\"t s7_100\" id=\"to_100\" style=\"left:667px;bottom:781px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"tp_100\" style=\"left:765px;bottom:768px;letter-spacing:0.02px;display:inline;\">(2,657,442) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"tq_100\" style=\"left:166px;bottom:736px;letter-spacing:0.02px;word-spacing:-0.04px;display:inline;\">Gain on de-consolidation of a subsidiary </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"tr_100\" style=\"left:667px;bottom:736px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"ts_100\" style=\"left:788px;bottom:729px;letter-spacing:0.02px;display:inline;\">513,061 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"tt_100\" style=\"left:667px;bottom:702px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"tu_100\" style=\"left:767px;bottom:695px;letter-spacing:0.03px;display:inline;\">(2,144,381) </div></td>\n\t\t</tr>\n\t\n</table>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> <div class=\"t s6_100\" id=\"tv_100\" style=\"left:576px;bottom:648px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">1 April 2025 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"tx_100\" style=\"left:717px;bottom:635px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">1 April 2024 to 21 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"tw_100\" style=\"left:560px;bottom:616px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">to 31 March 2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"ty_100\" style=\"left:723px;bottom:615px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">November 2024 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"tz_100\" style=\"left:658px;bottom:584px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t10_100\" style=\"left:821px;bottom:584px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t11_100\" style=\"left:153px;bottom:552px;letter-spacing:0.04px;display:inline;\">Revenue </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t12_100\" style=\"left:670px;bottom:552px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t13_100\" style=\"left:779px;bottom:552px;display:inline;\">150,000 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t14_100\" style=\"left:153px;bottom:520px;letter-spacing:0.03px;word-spacing:-0.08px;display:inline;\">Cost of sales </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t15_100\" style=\"left:670px;bottom:520px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t16_100\" style=\"left:761px;bottom:520px;letter-spacing:0.01px;display:inline;\">(1,098,274) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t17_100\" style=\"left:153px;bottom:488px;letter-spacing:0.01px;word-spacing:0.07px;display:inline;\">Gross (loss)/profit </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t18_100\" style=\"left:670px;bottom:488px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t19_100\" style=\"left:772px;bottom:488px;letter-spacing:0.01px;display:inline;\">(948,274) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1a_100\" style=\"left:153px;bottom:456px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Other income </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t1b_100\" style=\"left:670px;bottom:456px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1c_100\" style=\"left:779px;bottom:456px;display:inline;\">110,894 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1d_100\" style=\"left:153px;bottom:424px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Subcontracting fee paid </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t1e_100\" style=\"left:670px;bottom:424px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1f_100\" style=\"left:822px;bottom:424px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1g_100\" style=\"left:153px;bottom:393px;letter-spacing:0.02px;word-spacing:0.02px;display:inline;\">Staff costs </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t1h_100\" style=\"left:670px;bottom:393px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1i_100\" style=\"left:761px;bottom:393px;letter-spacing:0.01px;display:inline;\">(1,072,500) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1j_100\" style=\"left:153px;bottom:361px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">Other operating expenses </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t1k_100\" style=\"left:670px;bottom:361px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1l_100\" style=\"left:772px;bottom:361px;letter-spacing:0.01px;display:inline;\">(412,370) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1m_100\" style=\"left:153px;bottom:330px;letter-spacing:0.02px;word-spacing:-0.01px;display:inline;\">Depreciation on property, plant and equipment and right- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t1o_100\" style=\"left:670px;bottom:329px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"> <div class=\"t s6_100\" id=\"t1p_100\" style=\"left:772px;bottom:320px;letter-spacing:0.01px;display:inline;\">(321,376) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1n_100\" style=\"left:166px;bottom:310px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">of-use assets </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t1q_100\" style=\"left:153px;bottom:277px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Operating loss </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t1r_100\" style=\"left:670px;bottom:277px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1s_100\" style=\"left:761px;bottom:277px;letter-spacing:0.01px;display:inline;\">(2,643,625) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1t_100\" style=\"left:153px;bottom:246px;letter-spacing:0.02px;word-spacing:-0.15px;display:inline;\">Finance charges </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t1u_100\" style=\"left:670px;bottom:246px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1v_100\" style=\"left:779px;bottom:246px;letter-spacing:0.01px;display:inline;\">(13,817) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t1w_100\" style=\"left:153px;bottom:214px;letter-spacing:0.04px;word-spacing:-0.1px;display:inline;\">Loss before income tax </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t1x_100\" style=\"left:670px;bottom:214px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t1y_100\" style=\"left:760px;bottom:211px;letter-spacing:0.01px;display:inline;\">(2,657,442) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t1z_100\" style=\"left:153px;bottom:177px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Income tax </div></td>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t20_100\" style=\"left:822px;bottom:177px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t21_100\" style=\"left:153px;bottom:145px;letter-spacing:0.04px;word-spacing:-0.11px;display:inline;\">Loss for the year </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_100\" id=\"t22_100\" style=\"left:670px;bottom:145px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_100\" id=\"t23_100\" style=\"left:760px;bottom:145px;letter-spacing:0.01px;display:inline;\">(2,657,442) </div></td>\n\t\t</tr>\n\t\n</table><div></div><div class=\"t s4_101\" id=\"t5_101\" style=\"left:165px;bottom:1133px;display:inline;\">b</div><div class=\"t s5_101\" id=\"t6_101\" style=\"left:173px;bottom:1132px;letter-spacing:-0.09px;word-spacing:0.34px;display:inline;\">. On 30 March 2025, Regal Crown Technology (Singapore) Ptd Ltd was struck off on 10 March </div>\n<div class=\"t s5_101\" id=\"t7_101\" style=\"left:165px;bottom:1111px;letter-spacing:-0.08px;word-spacing:2.42px;display:inline;\">2025. The Group discontinued Regal Crown Technology (Singapore) Ptd Ltd during the year </div>\n<div class=\"t s5_101\" id=\"t8_101\" style=\"left:165px;bottom:1090px;letter-spacing:-0.08px;word-spacing:0.02px;display:inline;\">ended 31 March 2025</div><div class=\"t s4_101\" id=\"t9_101\" style=\"left:307px;bottom:1090px;display:inline;\">: </div>\n<table>\n                                            <tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> </td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"ta_101\" style=\"left:576px;bottom:1050px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">1 April 2025 to </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"tc_101\" style=\"left:714px;bottom:1050px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">1 April 2024 to </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> </td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"tb_101\" style=\"left:576px;bottom:1030px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"td_101\" style=\"left:715px;bottom:1030px;letter-spacing:0.03px;word-spacing:0.03px;display:inline;\">10 March 2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> </td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> </td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"te_101\" style=\"left:778px;bottom:993px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"tf_101\" style=\"left:166px;bottom:976px;letter-spacing:0.01px;word-spacing:3.46px;display:inline;\">Proft/(Loss) from the discontinued operations for the </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"th_101\" style=\"left:683px;bottom:976px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"ti_101\" style=\"left:780px;bottom:976px;display:inline;\">617,198 </div></td></tr><tr><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"tg_101\" style=\"left:179px;bottom:957px;letter-spacing:0.03px;display:inline;\">year </div></td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> </td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> </td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> </td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"tj_101\" style=\"left:683px;bottom:942px;display:inline;\">- </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"tk_101\" style=\"left:780px;bottom:942px;display:inline;\">617,198 </div></td></tr>\n                                        </table>\n<table>\n                                            <tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> </td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"tl_101\" style=\"left:572px;bottom:883px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">1 April 2025 to </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"tn_101\" style=\"left:702px;bottom:883px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">1 April 2024 to </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> </td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"tm_101\" style=\"left:585px;bottom:863px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">31 March 2026 </div></td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"to_101\" style=\"left:715px;bottom:863px;letter-spacing:0.03px;word-spacing:0.03px;display:inline;\">10 March 2025 </div></td></tr><tr><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> </td><td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> </td><td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"tp_101\" style=\"left:784px;bottom:821px;letter-spacing:0.06px;display:inline;\">HK$ </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"tq_101\" style=\"left:166px;bottom:775px;letter-spacing:0.04px;display:inline;\">Revenue </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"tr_101\" style=\"left:678px;bottom:775px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"ts_101\" style=\"left:816px;bottom:775px;display:inline;\">- </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"tt_101\" style=\"left:166px;bottom:745px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Gross profit </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"tu_101\" style=\"left:678px;bottom:745px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"tv_101\" style=\"left:816px;bottom:745px;display:inline;\">- </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"tw_101\" style=\"left:166px;bottom:716px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Other income </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"tx_101\" style=\"left:678px;bottom:716px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"ty_101\" style=\"left:773px;bottom:716px;display:inline;\">779,924 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"tz_101\" style=\"left:166px;bottom:681px;letter-spacing:0.02px;word-spacing:0.02px;display:inline;\">Staff costs </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"t10_101\" style=\"left:678px;bottom:681px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"t11_101\" style=\"left:816px;bottom:681px;display:inline;\">- </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"t12_101\" style=\"left:166px;bottom:651px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">Other operating expenses </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"t13_101\" style=\"left:678px;bottom:652px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"t14_101\" style=\"left:763px;bottom:652px;letter-spacing:0.01px;display:inline;\">(136,996) </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"t15_101\" style=\"left:166px;bottom:585px;word-spacing:0.05px;display:inline;\">Operating loss </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"t16_101\" style=\"left:678px;bottom:585px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"t17_101\" style=\"left:773px;bottom:585px;display:inline;\">642,928 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"t18_101\" style=\"left:166px;bottom:554px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Exchange difference </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"t19_101\" style=\"left:678px;bottom:554px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"t1a_101\" style=\"left:771px;bottom:554px;letter-spacing:0.01px;display:inline;\">(25,729) </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"t1b_101\" style=\"left:166px;bottom:523px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">Profit/(Loss) before income tax </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"t1c_101\" style=\"left:678px;bottom:524px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"t1d_101\" style=\"left:773px;bottom:524px;display:inline;\">617,198 </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"t1e_101\" style=\"left:166px;bottom:494px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Income tax </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"t1f_101\" style=\"left:678px;bottom:494px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"t1g_101\" style=\"left:816px;bottom:494px;display:inline;\">- </div></td></tr><tr><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"t1h_101\" style=\"left:166px;bottom:463px;letter-spacing:0.03px;word-spacing:-0.05px;display:inline;\">Profit/(Loss) for the year </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_101\" id=\"t1i_101\" style=\"left:678px;bottom:463px;display:inline;\">- </div></td><td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_101\" id=\"t1j_101\" style=\"left:773px;bottom:463px;display:inline;\">617,198 </div></td></tr>\n                                        </table><div></div><div class=\"t s5_102\" id=\"t6_102\" style=\"left:165px;bottom:1132px;letter-spacing:-0.07px;word-spacing:1.27px;display:inline;\">c. On 10 March 2025, RC365 Solution Sdn Bhd was struck off on 30 March 2025. The Group </div>\n<div class=\"t s5_102\" id=\"t7_102\" style=\"left:165px;bottom:1111px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">discontinued RC365 Solution Sdn Bhd during the year ended 31 March 2025: </div>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"t8_102\" style=\"left:557px;bottom:1072px;letter-spacing:0.02px;display:inline;\">1 April 2025 to 30 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"ta_102\" style=\"left:721px;bottom:1072px;letter-spacing:0.03px;word-spacing:-0.01px;display:inline;\">1 April 2024 to 30 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"t9_102\" style=\"left:599px;bottom:1052px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Mach 2026 </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"tb_102\" style=\"left:766px;bottom:1052px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Mach 2025 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"tc_102\" style=\"left:641px;bottom:1014px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"td_102\" style=\"left:805px;bottom:1014px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"te_102\" style=\"left:166px;bottom:997px;letter-spacing:0.02px;word-spacing:-0.02px;display:inline;\">Loss from the discontinued operations for the year </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"tf_102\" style=\"left:667px;bottom:997px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"tg_102\" style=\"left:797px;bottom:997px;letter-spacing:0.01px;display:inline;\">(892,518) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"th_102\" style=\"left:667px;bottom:951px;display:inline;\">- </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"ti_102\" style=\"left:797px;bottom:951px;letter-spacing:0.01px;display:inline;\">(892,518) </div></td>\n\t\t</tr>\n\t\n</table>\n\n<table>\n\t\n\t\t<tr>\n\t\t\t<td>                                            \u00a0</td>\n\t\t\t<td>                                        \u00a0</td>\n\t\t</tr>\n\t\n\t\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"tj_102\" style=\"left:572px;bottom:892px;letter-spacing:0.03px;word-spacing:-0.04px;display:inline;\">1 April 2025 to </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"tl_102\" style=\"left:702px;bottom:892px;letter-spacing:0.03px;word-spacing:-0.03px;display:inline;\">1 April 2024 to 30 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"tk_102\" style=\"left:585px;bottom:872px;letter-spacing:0.02px;word-spacing:0.05px;display:inline;\">30 Mach 2026 </div> </td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"tm_102\" style=\"left:715px;bottom:872px;letter-spacing:0.02px;word-spacing:0.04px;display:inline;\">Mach 2025 </div> </td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"emptyTDSTag\" colspan=\"1\" rowspan=\"1\"> \u00a0</td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"tn_102\" style=\"left:654px;bottom:830px;letter-spacing:0.08px;display:inline;\">HK$ </div></td>\n\t\t\t<td colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"to_102\" style=\"left:818px;bottom:830px;letter-spacing:0.06px;display:inline;\">HK$ </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"tp_102\" style=\"left:166px;bottom:785px;letter-spacing:0.04px;display:inline;\">Revenue </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"tq_102\" style=\"left:682px;bottom:785px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"tr_102\" style=\"left:850px;bottom:785px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"ts_102\" style=\"left:166px;bottom:754px;letter-spacing:0.02px;word-spacing:0.03px;display:inline;\">Gross profit </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"tt_102\" style=\"left:682px;bottom:754px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"tu_102\" style=\"left:850px;bottom:754px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"tv_102\" style=\"left:166px;bottom:725px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Other income </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"tw_102\" style=\"left:682px;bottom:726px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"tx_102\" style=\"left:840px;bottom:726px;letter-spacing:-0.01px;display:inline;\">34 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"ty_102\" style=\"left:166px;bottom:690px;letter-spacing:0.02px;word-spacing:0.02px;display:inline;\">Staff costs </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"tz_102\" style=\"left:682px;bottom:690px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"t10_102\" style=\"left:797px;bottom:690px;letter-spacing:0.01px;display:inline;\">(578,805) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"t11_102\" style=\"left:166px;bottom:661px;letter-spacing:0.02px;word-spacing:-0.05px;display:inline;\">Other operating expenses </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"t12_102\" style=\"left:682px;bottom:661px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"t13_102\" style=\"left:797px;bottom:661px;letter-spacing:0.01px;display:inline;\">(315,854) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"t14_102\" style=\"left:166px;bottom:594px;word-spacing:0.05px;display:inline;\">Operating loss </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"t15_102\" style=\"left:682px;bottom:594px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"t16_102\" style=\"left:797px;bottom:594px;letter-spacing:0.01px;display:inline;\">(894,625) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"t17_102\" style=\"left:166px;bottom:564px;letter-spacing:0.01px;word-spacing:0.05px;display:inline;\">Exchange difference </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"t18_102\" style=\"left:682px;bottom:564px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"t19_102\" style=\"left:821px;bottom:564px;display:inline;\">2,107 </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"t1a_102\" style=\"left:166px;bottom:533px;letter-spacing:0.04px;word-spacing:-0.1px;display:inline;\">Loss before income tax </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"t1b_102\" style=\"left:682px;bottom:533px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"t1c_102\" style=\"left:797px;bottom:533px;letter-spacing:0.01px;display:inline;\">(892,518) </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"t1d_102\" style=\"left:166px;bottom:503px;letter-spacing:0.01px;word-spacing:0.04px;display:inline;\">Income tax </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"t1e_102\" style=\"left:682px;bottom:504px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"t1f_102\" style=\"left:850px;bottom:504px;display:inline;\">- </div></td>\n\t\t</tr>\n\t\t<tr>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"t1g_102\" style=\"left:166px;bottom:472px;letter-spacing:0.04px;word-spacing:-0.11px;display:inline;\">Loss for the year </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s6_102\" id=\"t1h_102\" style=\"left:682px;bottom:472px;display:inline;\">- </div></td>\n\t\t\t<td class=\"tcs-selected\" colspan=\"1\" rowspan=\"1\"><div class=\"t s7_102\" id=\"t1i_102\" style=\"left:797px;bottom:472px;letter-spacing:0.01px;display:inline;\">(892,518) </div></td>\n\t\t</tr>\n\t\n</table>\n<div class=\"t s8_102\" id=\"t1j_102\" style=\"left:169px;bottom:383px;letter-spacing:0.03px;display:inline;\">d. </div><div class=\"t s5_102\" id=\"t1k_102\" style=\"left:188px;bottom:382px;letter-spacing:-0.06px;word-spacing:1.45px;display:inline;\">RC365 Business Advisory Limited was struck off on 25 April 2024. This subsidiary did not </div>\n<div class=\"t s5_102\" id=\"t1l_102\" style=\"left:165px;bottom:360px;letter-spacing:-0.07px;word-spacing:1.1px;display:inline;\">contribute to the profit or loss of the Group for the years ended 31 March 2024 and 31 March </div>\n<span>2025.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00201": {
   "value": "<span>27. </span><div class=\"t s4_103\" id=\"t5_103\" style=\"left:165px;bottom:1172px;letter-spacing:0.35px;word-spacing:0.05px;display:inline;\">MATERIAL RELATED PARTY TRANSACTIONS </div>\n<div class=\"t s5_103\" id=\"t6_103\" style=\"left:165px;bottom:1130px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">Saved as disclosed elsewhere in these consolidated financial statements, the Group had no other </div>\n<div class=\"t s5_103\" id=\"t7_103\" style=\"left:165px;bottom:1109px;letter-spacing:-0.07px;display:inline;\">significant transactions or balances with related parties. </div>\n<div class=\"t s5_103\" id=\"t8_103\" style=\"left:165px;bottom:1077px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">The remuneration of the directors of the Company during the years ended 31 March 2025 and </div>\n<div class=\"t s5_103\" id=\"t9_103\" style=\"left:165px;bottom:1056px;letter-spacing:-0.06px;word-spacing:-0.02px;display:inline;\">2026 is set out in note 8 to the consolidated financial statements. </div>\n<div class=\"t s5_103\" id=\"ta_103\" style=\"left:165px;bottom:1024px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">Other balances with related parties are disclosed in the Company\u2019s statement of financial position </div>\n<div class=\"t s5_103\" id=\"tb_103\" style=\"left:165px;bottom:1003px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">in note 19 of the consolidated financial statements. All other transactions are within wholly </div>\n<span>owned entities of the Group. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00202": {
   "value": "<span>28. </span><div class=\"t s4_103\" id=\"te_103\" style=\"left:165px;bottom:915px;letter-spacing:0.36px;word-spacing:0.11px;display:inline;\">CAPITAL COMMITMENTS </div>\n<span>There were no capital commitments at 31 March 2026. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00204": {
   "value": "<span>28. </span><div class=\"t s4_103\" id=\"te_103\" style=\"left:165px;bottom:915px;letter-spacing:0.36px;word-spacing:0.11px;display:inline;\">CAPITAL COMMITMENTS </div>\n<div class=\"t s5_103\" id=\"tf_103\" style=\"left:165px;bottom:870px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\"><span>There were no capital commitments at 31 March 2026. </span></div>\n<div class=\"t s3_103\" id=\"tg_103\" style=\"left:110px;bottom:828px;letter-spacing:0.05px;display:inline;\"><span>29. </span></div><div class=\"t s6_103\" id=\"th_103\" style=\"left:165px;bottom:828px;letter-spacing:0.17px;word-spacing:0.01px;display:inline;\">CONTINGENT LIABILITIES </div>\n<div class=\"t s5_103\" id=\"ti_103\" style=\"left:165px;bottom:784px;letter-spacing:-0.07px;display:inline;\">As at 31 March 2026, there were contingent liabilities in respect of the following: </div>\n<div class=\"t s5_103\" id=\"tj_103\" style=\"left:165px;bottom:741px;letter-spacing:-0.04px;display:inline;\">(i) </div><div class=\"t s5_103\" id=\"tk_103\" style=\"left:220px;bottom:741px;letter-spacing:-0.07px;word-spacing:-0.18px;display:inline;\">The Group is subject to 50% revenue shares payable to Hatcher Group Limited from the </div>\n<div class=\"t s5_103\" id=\"tl_103\" style=\"left:220px;bottom:720px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">revenue generated by RC3.0 APP. This shall continue for a term of 15 years commencing </div>\n<div class=\"t s5_103\" id=\"tm_103\" style=\"left:220px;bottom:698px;letter-spacing:-0.09px;word-spacing:0.34px;display:inline;\">from the date of launch of RC3.0 APP and shall automatically renew for successive term </div>\n<div class=\"t s5_103\" id=\"tn_103\" style=\"left:220px;bottom:677px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">of 1 year. </div>\n<div class=\"t s5_103\" id=\"to_103\" style=\"left:165px;bottom:634px;letter-spacing:-0.03px;display:inline;\">(ii) </div><div class=\"t s5_103\" id=\"tp_103\" style=\"left:220px;bottom:634px;letter-spacing:-0.08px;word-spacing:0.57px;display:inline;\">The Group is subject to 1% revenue payable to YouneeqAI from the revenue generated </div>\n<div class=\"t s5_103\" id=\"tq_103\" style=\"left:220px;bottom:612px;letter-spacing:-0.07px;word-spacing:0.37px;display:inline;\">from its sales. This will conclude after a period of 10 years and shall automatically renew </div>\n<span>for successive terms of 5 years. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00203": {
   "value": "<span>29. </span><div class=\"t s6_103\" id=\"th_103\" style=\"left:165px;bottom:828px;letter-spacing:0.17px;word-spacing:0.01px;display:inline;\">CONTINGENT LIABILITIES </div>\n<div class=\"t s5_103\" id=\"ti_103\" style=\"left:165px;bottom:784px;letter-spacing:-0.07px;display:inline;\">As at 31 March 2026, there were contingent liabilities in respect of the following: </div>\n<div class=\"t s5_103\" id=\"tj_103\" style=\"left:165px;bottom:741px;letter-spacing:-0.04px;display:inline;\">(i) </div><div class=\"t s5_103\" id=\"tk_103\" style=\"left:220px;bottom:741px;letter-spacing:-0.07px;word-spacing:-0.18px;display:inline;\">The Group is subject to 50% revenue shares payable to Hatcher Group Limited from the </div>\n<div class=\"t s5_103\" id=\"tl_103\" style=\"left:220px;bottom:720px;letter-spacing:-0.07px;word-spacing:-0.16px;display:inline;\">revenue generated by RC3.0 APP. This shall continue for a term of 15 years commencing </div>\n<div class=\"t s5_103\" id=\"tm_103\" style=\"left:220px;bottom:698px;letter-spacing:-0.09px;word-spacing:0.34px;display:inline;\">from the date of launch of RC3.0 APP and shall automatically renew for successive term </div>\n<div class=\"t s5_103\" id=\"tn_103\" style=\"left:220px;bottom:677px;letter-spacing:-0.06px;word-spacing:0.02px;display:inline;\">of 1 year. </div>\n<div class=\"t s5_103\" id=\"to_103\" style=\"left:165px;bottom:634px;letter-spacing:-0.03px;display:inline;\">(ii) </div><div class=\"t s5_103\" id=\"tp_103\" style=\"left:220px;bottom:634px;letter-spacing:-0.08px;word-spacing:0.57px;display:inline;\">The Group is subject to 1% revenue payable to YouneeqAI from the revenue generated </div>\n<div class=\"t s5_103\" id=\"tq_103\" style=\"left:220px;bottom:612px;letter-spacing:-0.07px;word-spacing:0.37px;display:inline;\">from its sales. This will conclude after a period of 10 years and shall automatically renew </div><span>for successive terms of 5 years. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00205": {
   "value": "<span>30. </span><div class=\"t s4_103\" id=\"tt_103\" style=\"left:165px;bottom:549px;letter-spacing:0.36px;word-spacing:-0.08px;display:inline;\">ULTIMATE CONTROLLING PARTY </div>\n<div class=\"t s5_103\" id=\"tu_103\" style=\"left:165px;bottom:505px;letter-spacing:-0.09px;word-spacing:0.38px;display:inline;\">The Directors are of the opinion that the ultimate controlling party was Mr. Chi Kit Law as at 31 </div>\n<span>March 2026.</span>",
   "dimensions": {
    "concept": "rcgh:DisclosureOfUltimateControllingParty",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00206": {
   "value": "<span>31. </span><div class=\"t s3_104\" id=\"t5_104\" style=\"left:165px;bottom:1172px;letter-spacing:0.35px;word-spacing:-0.06px;display:inline;\">POST BALANCE SHEET EVENTS </div>\n<div class=\"t s4_104\" id=\"t6_104\" style=\"left:165px;bottom:1110px;display:inline;\">1</div><div class=\"t s5_104\" id=\"t7_104\" style=\"left:174px;bottom:1110px;display:inline;\">. </div><div class=\"t s6_104\" id=\"t8_104\" style=\"left:182px;bottom:1110px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">Launch of RC3.0 Application </div>\n<div class=\"t s5_104\" id=\"t9_104\" style=\"left:165px;bottom:1077px;letter-spacing:-0.08px;word-spacing:5.1px;display:inline;\">On 7 June 2026, the Group announced the soft launch of its upgraded flagship mobile </div>\n<div class=\"t s5_104\" id=\"ta_104\" style=\"left:165px;bottom:1057px;letter-spacing:-0.06px;display:inline;\">application,RC3.0. </div>\n<div class=\"t s6_104\" id=\"tb_104\" style=\"left:165px;bottom:1024px;letter-spacing:-0.09px;word-spacing:-0.88px;display:inline;\">Nature of Event</div><div class=\"t s5_104\" id=\"tc_104\" style=\"left:278px;bottom:1024px;letter-spacing:-0.08px;word-spacing:-0.96px;display:inline;\">: The RC3.0 application represents an expansion of the Group's product roadmap, </div>\n<div class=\"t s5_104\" id=\"td_104\" style=\"left:165px;bottom:1004px;letter-spacing:-0.08px;word-spacing:-0.01px;display:inline;\">introducing integrated Banking Virtual Account (BVA) infrastructure for clearing, settlement, and </div>\n<div class=\"t s5_104\" id=\"te_104\" style=\"left:165px;bottom:984px;letter-spacing:-0.08px;word-spacing:6.9px;display:inline;\">e-banking solutions, alongside a Merchant Owned Ecosystem POS (MOE-POS) system </div>\n<div class=\"t s5_104\" id=\"tf_104\" style=\"left:165px;bottom:963px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">supporting digital currency and QR code transactions. </div>\n<div class=\"t s5_104\" id=\"tg_104\" style=\"left:165px;bottom:931px;letter-spacing:-0.06px;display:inline;\">2. </div><div class=\"t s6_104\" id=\"th_104\" style=\"left:181px;bottom:931px;letter-spacing:-0.08px;word-spacing:-0.1px;display:inline;\">Equity Financings (Placings) and Share Capital Reconstitution </div>\n<div class=\"t s5_104\" id=\"ti_104\" style=\"left:165px;bottom:898px;letter-spacing:-0.08px;word-spacing:1.8px;display:inline;\">The Company completed two separate equity placings to raise a combined total of \u00a31,250,000 </div>\n<div class=\"t s5_104\" id=\"tj_104\" style=\"left:165px;bottom:878px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">(before expenses) via the issuance of new ordinary shares ranking </div><div class=\"t s7_104\" id=\"tk_104\" style=\"left:595px;bottom:878px;letter-spacing:-0.07px;word-spacing:0.03px;display:inline;\">pari passu </div><div class=\"t s5_104\" id=\"tl_104\" style=\"left:656px;bottom:878px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">with existing shares: </div>\n<div class=\"t s5_104\" id=\"tm_104\" style=\"left:165px;bottom:845px;letter-spacing:-0.07px;word-spacing:-0.21px;display:inline;\">June 2026 Placing: On 9 June 2026, the Company conditionally raised gross proceeds of \u00a3500,000 </div>\n<div class=\"t s5_104\" id=\"tn_104\" style=\"left:165px;bottom:824px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">through the placing of 25,000,000 new ordinary shares at a price of \u00a30.02 per share. In connection </div>\n<div class=\"t s5_104\" id=\"to_104\" style=\"left:165px;bottom:804px;letter-spacing:-0.08px;word-spacing:2.37px;display:inline;\">with this placing, the Company issued 1,500,000 ordinary shares to certain advisors in lieu of </div>\n<div class=\"t s5_104\" id=\"tp_104\" style=\"left:165px;bottom:784px;letter-spacing:-0.08px;display:inline;\">professional fees (\"Fee Shares\"). Dealings in these shares commenced on 15 June 2026. </div>\n<div class=\"t s5_104\" id=\"tq_104\" style=\"left:165px;bottom:751px;letter-spacing:-0.07px;word-spacing:-0.75px;display:inline;\">July 2026 Placing: On 8 July 2026, the Company raised further gross proceeds of \u00a3750,000 through </div>\n<div class=\"t s5_104\" id=\"tr_104\" style=\"left:165px;bottom:731px;letter-spacing:-0.07px;word-spacing:0.33px;display:inline;\">a secondary placing of 34,090,909 new ordinary shares at a price of \u00a30.022 per share. Dealings in </div>\n<div class=\"t s5_104\" id=\"ts_104\" style=\"left:165px;bottom:710px;letter-spacing:-0.07px;display:inline;\">these shares commenced on or around 14 July 2026. </div>\n<div class=\"t s5_104\" id=\"tt_104\" style=\"left:165px;bottom:678px;letter-spacing:-0.08px;word-spacing:2.19px;display:inline;\">As a result of these share issuances, the Company\u2019s enlarged issued share capital expanded to </div>\n<div class=\"t s5_104\" id=\"tu_104\" style=\"left:165px;bottom:657px;letter-spacing:-0.07px;word-spacing:0.53px;display:inline;\">211,001,330 ordinary shares (carrying identical total voting rights), representing a significant post </div>\n<div class=\"t s5_104\" id=\"tv_104\" style=\"left:165px;bottom:637px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">period dilution and structural alteration to equity. </div>\n<div class=\"t s6_104\" id=\"tw_104\" style=\"left:165px;bottom:604px;letter-spacing:-0.05px;word-spacing:0.01px;display:inline;\">3. Facilities </div>\n<div class=\"t s5_104\" id=\"tx_104\" style=\"left:165px;bottom:572px;letter-spacing:-0.08px;word-spacing:2.75px;display:inline;\">Related Party Standby Credit Facility: On 8 July 2026, the Company's wholly owned indirect </div>\n<div class=\"t s5_104\" id=\"ty_104\" style=\"left:165px;bottom:551px;letter-spacing:-0.08px;word-spacing:1.1px;display:inline;\">subsidiary entered into a US$2.0 million non-dilutive standby credit facility agreement with LYS </div>\n<div class=\"t s5_104\" id=\"tz_104\" style=\"left:165px;bottom:531px;letter-spacing:-0.07px;word-spacing:0.83px;display:inline;\">Limited. LYS Limited is a substantial shareholder wholly owned and controlled by Chi Kit Law, </div>\n<div class=\"t s5_104\" id=\"t10_104\" style=\"left:165px;bottom:510px;letter-spacing:-0.08px;word-spacing:-0.39px;display:inline;\">the Executive Director and Chief Executive Officer of the Company, qualifying this transaction as </div>\n<div class=\"t s5_104\" id=\"t11_104\" style=\"left:165px;bottom:490px;letter-spacing:-0.06px;word-spacing:-0.06px;display:inline;\">a Related Party Transaction. </div>\n<div class=\"t s5_104\" id=\"t12_104\" style=\"left:165px;bottom:457px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">The principal commercial terms of the credit facility include: </div>\n<div class=\"t s6_104\" id=\"t13_104\" style=\"left:165px;bottom:425px;letter-spacing:-0.06px;display:inline;\">Term: </div><div class=\"t s5_104\" id=\"t14_104\" style=\"left:213px;bottom:425px;letter-spacing:-0.07px;word-spacing:-0.11px;display:inline;\">24 months from execution. </div>\n<div class=\"t s6_104\" id=\"t15_104\" style=\"left:165px;bottom:392px;letter-spacing:-0.08px;display:inline;\">Cost: </div><div class=\"t s5_104\" id=\"t16_104\" style=\"left:206px;bottom:392px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">Interest-free with zero commitment, arrangement, or utilisation fees. </div>\n<div class=\"t s6_104\" id=\"t17_104\" style=\"left:165px;bottom:359px;letter-spacing:-0.07px;display:inline;\">Security</div><div class=\"t s5_104\" id=\"t18_104\" style=\"left:222px;bottom:359px;letter-spacing:-0.08px;word-spacing:0.01px;display:inline;\">: Unsecured; no charges or corporate guarantees have been granted by the Group. </div>\n<div class=\"t s5_104\" id=\"t19_104\" style=\"left:165px;bottom:327px;letter-spacing:-0.09px;word-spacing:1.45px;display:inline;\">Drawdowns: Subject to 3 business days\u2019 notice and lender availability, with flexible prepayment </div>\n<div class=\"t s5_104\" id=\"t1a_104\" style=\"left:165px;bottom:306px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">options without penalty. </div>\n<div class=\"t s5_104\" id=\"t1b_104\" style=\"left:165px;bottom:274px;letter-spacing:-0.06px;word-spacing:0.55px;display:inline;\">LYS Limited, a substantial shareholder wholly owned and controlled by Chi Kit Law, has agreed </div>\n<div class=\"t s5_104\" id=\"t1c_104\" style=\"left:165px;bottom:253px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">to provide additional US$2.0 million funding, if required. </div><div></div><div class=\"t s4_105\" id=\"t5_105\" style=\"left:165px;bottom:1139px;letter-spacing:-0.06px;display:inline;\">4. </div><div class=\"t s5_105\" id=\"t6_105\" style=\"left:181px;bottom:1139px;letter-spacing:-0.08px;word-spacing:-0.02px;display:inline;\">Derivative Financial Instruments (Warrants Issued) </div>\n<div class=\"t s4_105\" id=\"t7_105\" style=\"left:165px;bottom:1106px;letter-spacing:-0.07px;word-spacing:-0.07px;display:inline;\">In tandem with the placings and advisory restructurings, the Company generated subsequent </div>\n<div class=\"t s4_105\" id=\"t8_105\" style=\"left:165px;bottom:1073px;letter-spacing:-0.08px;word-spacing:-0.01px;display:inline;\">commitments via the issuance of share options/warrants: </div>\n<div class=\"t s5_105\" id=\"t9_105\" style=\"left:165px;bottom:1041px;letter-spacing:-0.07px;word-spacing:0.01px;display:inline;\">Investor Warrants</div><div class=\"t s4_105\" id=\"ta_105\" style=\"left:292px;bottom:1041px;letter-spacing:-0.06px;display:inline;\">: Issued on the basis of one warrant for every two shares subscribed for in the </div>\n<div class=\"t s4_105\" id=\"tb_105\" style=\"left:165px;bottom:1020px;letter-spacing:-0.07px;word-spacing:-0.72px;display:inline;\">June Placing, amounting to 12,500,000 investor warrants. These instruments carry an exercise price </div>\n<div class=\"t s4_105\" id=\"tc_105\" style=\"left:165px;bottom:1000px;letter-spacing:-0.07px;word-spacing:-0.01px;display:inline;\">of \u00a30.025 per share and remain exercisable for three years from the admission date. </div>\n<div class=\"t s4_105\" id=\"td_105\" style=\"left:165px;bottom:967px;letter-spacing:-0.08px;word-spacing:7.27px;display:inline;\">Broker Warrants: Appointed broker Bowsprit Partners Limited received two blocks of </div>\n<div class=\"t s4_105\" id=\"te_105\" style=\"left:165px;bottom:947px;letter-spacing:-0.08px;word-spacing:4.58px;display:inline;\">performance/service warrants exercisable for a period of three years from their respective </div>\n<div class=\"t s4_105\" id=\"tf_105\" style=\"left:165px;bottom:927px;letter-spacing:-0.06px;word-spacing:0.01px;display:inline;\">admission dates: </div>\n<div class=\"t s4_105\" id=\"tg_105\" style=\"left:165px;bottom:894px;letter-spacing:-0.07px;word-spacing:-0.04px;display:inline;\">1,750,000 warrants exercisable at \u00a30.02 per share (issued June 2026). </div>\n<div class=\"t s4_105\" id=\"th_105\" style=\"left:165px;bottom:861px;letter-spacing:-0.07px;word-spacing:-0.02px;display:inline;\">2,386,364 warrants exercisable at \u00a30.022 per share (issued July 2026). </div>\n<div class=\"t s4_105\" id=\"ti_105\" style=\"left:165px;bottom:796px;display:inline;\">5</div><div class=\"t s5_105\" id=\"tj_105\" style=\"left:173px;bottom:796px;letter-spacing:-0.09px;word-spacing:0.04px;display:inline;\">. Corporate Appointments </div>\n<div class=\"t s4_105\" id=\"tk_105\" style=\"left:165px;bottom:763px;letter-spacing:-0.07px;word-spacing:0.02px;display:inline;\">On 9 June 2026, the Company appointed Bowsprit Partners Limited as its Corporate Broker with </div>\n<div class=\"t s4_105\" id=\"tl_105\" style=\"left:165px;bottom:743px;letter-spacing:-0.08px;word-spacing:0.33px;display:inline;\">immediate effect, expanding their existing mandate as Financial Adviser (held since August 2025) </div>\n<div class=\"t s4_105\" id=\"tm_105\" style=\"left:165px;bottom:722px;letter-spacing:-0.07px;display:inline;\">to provide joint corporate broking and advisory functions moving forward. </div>\n<div class=\"t s5_105\" id=\"tn_105\" style=\"left:165px;bottom:657px;letter-spacing:-0.09px;word-spacing:2.96px;display:inline;\">6.  Change in Shareholding</div><div class=\"t s4_105\" id=\"to_105\" style=\"left:369px;bottom:657px;letter-spacing:-0.08px;word-spacing:2.93px;display:inline;\">: On 3 July 2026, Alvar Financial Services Ltd notified RC365 </div>\n<div class=\"t s4_105\" id=\"tp_105\" style=\"left:165px;bottom:637px;letter-spacing:-0.08px;word-spacing:1.45px;display:inline;\">Holding PLC (the \"Company\") of a change in its major holding of financial instruments in the </div>\n<div class=\"t s4_105\" id=\"tq_105\" style=\"left:165px;bottom:617px;letter-spacing:-0.08px;display:inline;\">Company. </div>\n<div class=\"t s4_105\" id=\"tr_105\" style=\"left:165px;bottom:584px;letter-spacing:-0.08px;word-spacing:0.68px;display:inline;\">Following the transaction completed on 3 July 2026, Alvar Financial Services Ltd held 9,137,005 </div>\n<div class=\"t s4_105\" id=\"ts_105\" style=\"left:165px;bottom:563px;letter-spacing:-0.07px;word-spacing:-0.35px;display:inline;\">voting rights in the Company, representing 4.33% of the Company's total voting rights through an </div>\n<div class=\"t s4_105\" id=\"tt_105\" style=\"left:165px;bottom:543px;letter-spacing:-0.08px;word-spacing:0.03px;display:inline;\">equity swap arrangement with physical settlement. </div>\n<div class=\"t s4_105\" id=\"tu_105\" style=\"left:165px;bottom:510px;letter-spacing:-0.06px;word-spacing:0.55px;display:inline;\">As this change in shareholding occurred after the reporting date and relates to conditions arising </div>\n<div class=\"t s4_105\" id=\"tv_105\" style=\"left:165px;bottom:490px;letter-spacing:-0.09px;word-spacing:5.08px;display:inline;\">subsequent to 31 March 2026, it is considered a non-adjusting post balance sheet event. </div>\n<div class=\"t s4_105\" id=\"tw_105\" style=\"left:165px;bottom:470px;letter-spacing:-0.08px;word-spacing:-0.94px;display:inline;\">Accordingly, no adjustment has been made to the amounts recognised in these financial statements. </div>\n<div class=\"t s4_105\" id=\"tx_105\" style=\"left:165px;bottom:437px;letter-spacing:-0.07px;word-spacing:1.64px;display:inline;\">As Alvar Financial Services Ltd is not considered a principal shareholder of the Company, the </div>\n<span>event has been disclosed solely within the post balance sheet events note for information purposes. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:213800LQJTQSFR2XY322",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  }
 }
}