Roma Green Finance Limited Ordinary Shares (ROMA) F-1/A 25 Jun 24 Registration statement (foreign) (amended) Financial data

Cover

Cover	6 Months Ended
	Sep. 30, 2023
Entity Addresses [Line Items]
Document Type	F-1/A
Amendment Flag	true
Amendment Description	Amendment No. 1
Entity Registrant Name	Roma Green Finance Limited
Entity Central Index Key	0001945240
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	Flat 605, 6/F., Tai Tung Building,
Entity Address, Address Line Two	8 Fleming Road,
Entity Address, City or Town	Wanchai
Entity Address, Country	HK
City Area Code	+852
Local Phone Number	2529 6878
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	122 East 42nd Street,
Entity Address, Address Line Two	18th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10168
Country Region	+1
City Area Code	(800)
Local Phone Number	221-0102
Contact Personnel Name	Cogency Global Inc.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Mar. 31, 2023 USD ($)		Mar. 31, 2023 HKD ($)		Mar. 31, 2022 HKD ($)
Current assets:
Cash and cash equivalents	$ 18,434	$ 143,788	$ 67,975		$ 530,206		$ 420,582
Accounts receivable, net	146,096	1,139,552	341,634		2,664,748		3,525,505
Deferred offering costs	297,510	2,320,579	254,651		1,986,279
Deposits, prepayments and other receivables	8,734	68,122	48,199		375,952		105,867
Total current assets	470,774	3,672,041	712,459		5,557,185		4,051,954
Non-current assets:
Property and equipment, net	7,059	55,061	9,062		70,681		95,236
Total non-current assets	7,059	55,061	9,062		70,681		95,236
TOTAL ASSETS	477,833	3,727,102	721,521		5,627,866		4,147,190
Current liabilities:
Accounts payable, including related parties	26,380	205,767	35,868		279,767		1,339,045
Accrued liabilities and other payable	514,186	4,010,640	500,269		3,902,099		671,941
Contract liabilities	74,468	580,854	172,352		1,344,342		1,556,615
Total current liabilities	760,760	5,933,927	780,322		6,086,505		4,907,638
TOTAL LIABILITIES	760,760	5,933,927	780,322		6,086,505		4,907,638
Commitments and contingencies
Shareholders’ deficit:
Ordinary share	7,975	62,208	6,646	[1]	51,839	[1]	51,187	[1]
Additional paid-in capital	167,557	1,306,948	167,557		1,306,948
Subscription receivables	(1,203)	(9,384)
Accumulated other comprehensive income	1,714	13,372	761		5,933		(80)
Accumulated deficit	(458,970)	(3,579,969)	(233,765)		(1,823,359)		(811,555)
Total shareholders' deficit	(282,927)	(2,206,825)	(58,801)		(458,639)		(760,448)
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT	477,833	3,727,102	721,521		5,627,866		4,147,190
Related Party [Member]
Current liabilities:
Due to related parties	$ 145,726	$ 1,136,666	$ 71,833		$ 560,297		$ 1,340,037
[1]The shares amounts are presented on a retroactive basis.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Mar. 31, 2023	Sep. 02, 2022	Apr. 11, 2022	Mar. 31, 2022
Statement of Financial Position [Abstract]
Ordinary share, par value	$ 0.001	$ 0.001		$ 0.001	$ 0.001
Ordinary share, shares authorized	500,000,000	500,000,000	500,000,000	50,000,000	500,000,000
Ordinary share, shares issued	7,975,347	6,646,122		6,562,500	6,562,500
Ordinary share, shares outstanding	7,975,347	6,646,122		6,562,500	6,562,500

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss	6 Months Ended			12 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2023 HKD ($) $ / shares shares	Sep. 30, 2022 HKD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares		Mar. 31, 2023 HKD ($) $ / shares shares		Mar. 31, 2022 HKD ($) $ / shares shares
Income Statement [Abstract]
Revenues, net	$ 651,016	$ 5,077,922	$ 6,200,566	$ 1,748,154		$ 13,635,605		$ 14,216,099
Cost of revenue	(453,498)	(3,537,287)	(3,734,965)	(1,007,578)		(7,859,107)		(7,407,541)
Gross profit	197,518	1,540,635	2,465,601	740,576		5,776,498		6,808,558
Operating expenses:
Sale and marketing expenses	33,537	261,587	444,229	88,401		689,525		2,828,413
General and administrative expenses	386,718	3,016,403	3,026,111	825,840		6,441,559		5,801,583
Total operating expenses	420,255	3,277,990	3,470,340	914,241		7,131,084		8,629,996
Loss from operations	(222,737)	(1,737,355)	(1,004,739)	(173,665)		(1,354,586)		(1,821,438)
Other income (expense):
Interest income	94	735	31	46		361		16
Government grant			336,200	47,564		371,000		750,000
Foreign exchange loss, net	(2,588)	(20,190)	(26,558)	(3,538)		(27,599)		(12,890)
Sundry income	26	200	1,510	196		1,529		61,950
Total other income (expense), net	(2,468)	(19,255)	311,183	44,268		345,291		799,076
Loss before income taxes	(225,205)	(1,756,610)	(693,556)	(129,397)		(1,009,295)		(1,022,362)
Income tax expense				(322)		(2,509)
NET LOSS	(225,205)	(1,756,610)	(693,556)	(129,719)		(1,011,804)		(1,022,362)
Other comprehensive loss:
Foreign currency translation adjustment	954	7,439	1,164	770		6,013		(80)
COMPREHENSIVE LOSS	$ (224,251)	$ (1,749,171)	$ (692,392)	$ (128,949)		$ (1,005,791)		$ (1,022,442)
Loss per share :-
- Basic | (per share)	$ (0.03)	$ (0.25)	$ (0.11)	$ (0.02)		$ (0.15)		$ (0.16)
- Diluted | (per share)	$ (0.03)	$ (0.25)	$ (0.11)	$ (0.02)		$ (0.15)		$ (0.16)
Weighted average number of ordinary shares
Basic	7,127,516	7,127,516	6,562,500	6,598,926	[1]	6,598,926	[1]	6,562,500	[1]
Diluted	7,127,516	7,127,516	6,562,500	6,598,926	[1]	6,598,926	[1]	6,562,500	[1]
[1]The shares amounts are presented on a retroactive basis.

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Shareholders' (Deficit) Equity		Common Stock [Member] HKD ($) shares		Additional Paid-in Capital [Member] HKD ($)	Subscription Receivable [Member] HKD ($)	AOCI Attributable to Parent [Member] HKD ($)	Retained Earnings [Member] HKD ($)	USD ($)	HKD ($)
Balance at Mar. 31, 2021		$ 51,187	[1]				$ 210,807	$ 33,589	$ 261,994
Balance, shares at Mar. 31, 2021	[1]	6,562,500
Foreign currency translation adjustment			[1]			(80)		(9)	(80)
Net loss for the period			[1]				(1,022,362)	(131,073)	(1,022,362)
Balance at Mar. 31, 2022		$ 51,187	[1]			(80)	(811,555)	(97,493)	(760,448)
Balance, shares at Mar. 31, 2022	[1]	6,562,500
Foreign currency translation adjustment						1,164		148	1,164
Net loss for the period							(693,556)	(88,917)	(693,556)
Balance at Sep. 30, 2022		$ 51,187				1,084	(1,505,111)	(186,262)	(1,452,840)
Balance, shares at Sep. 30, 2022		6,562,500
Balance at Mar. 31, 2022		$ 51,187	[1]			(80)	(811,555)	(97,493)	(760,448)
Balance, shares at Mar. 31, 2022	[1]	6,562,500
Foreign currency translation adjustment			[1]			6,013		770	6,013
Net loss for the period			[1]				(1,011,804)	(129,719)	(1,011,804)
Issuance of new shares		$ 301	[1]	605,299				77,641	605,600
Issuance of new shares, shares	[1]	38,622
Issuance of ordinary shares to settle shareholder's debt		$ 351	[1]	701,649				90,000	702,000
Issuance of ordinary shares to settle shareholder's debt	[1]	45,000
Balance at Mar. 31, 2023		$ 51,839	[1]	1,306,948		5,933	(1,823,359)	(58,801)	(458,639)
Balance, shares at Mar. 31, 2023	[1]	6,646,122
Foreign currency translation adjustment						7,439		953	7,439
Net loss for the period							(1,756,610)	(225,205)	(1,756,610)
Issuance of new shares		$ 10,369			(9,384)			126	985
Issuance of new shares, shares		1,329,225
Balance at Sep. 30, 2023		$ 62,208		$ 1,306,948	$ (9,384)	$ 13,372	$ (3,579,969)	$ (282,927)	$ (2,206,825)
Balance, shares at Sep. 30, 2023		7,975,347
[1]The shares amounts are presented on a retroactive basis.

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows	6 Months Ended				12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2022 HKD ($)
Cash flows from operating activities:
Net loss	$ (225,205)	$ (1,756,610)	$ (88,917)	$ (693,556)	$ (129,719)	$ (1,011,804)	$ (131,073)	$ (1,022,362)
Adjustments to reconcile net loss to net cash provided by operating activities
Allowance for doubtful accounts	5,632	43,932		71,879	71,547	558,069		212,718
Depreciation of property and equipment	2,003	15,620		15,435	3,981	31,055		21,601
Change in operating assets and liabilities:
Accounts receivable	189,906	1,481,264		2,566,568	38,806	302,688		(670,663)
Due to directors	145,726	1,136,666		(245,220)	218,698	1,705,845		155,204
Deposits, prepayments and other receivables	79,465	619,830		(1,493,423)	(4,626)	(36,085)		(83,925)
Accounts payable	(9,487)	(74,000)		(1,133,278)	(135,805)	(1,059,278)		546,749
Accrued liabilities and other payable	(97,918)	(763,756)		1,216,260	34,410	268,394		629,643
Contract liabilities	(97,883)	(763,488)		(674,773)	(27,214)	(212,273)		307,918
Net cash provided by (used in) operating activities	(7,761)	(60,542)		(370,108)	70,078	546,611		96,883
Cash flows from investing activities:
Purchase of property and equipment				(6,500)	(833)	(6,500)		(70,692)
Net cash used in investing activities				(6,500)	(833)	(6,500)		(70,692)
Cash flows from financing activities:
Payment of deferred offering cost	(42,859)	(334,300)			(193,603)	(1,510,100)
Proceeds from issuance of new shares	126	985			77,641	605,600
Loan from related party				395,000	60,000	468,000
Net cash provided by (used in) financing activities	(42,733)	(333,315)		395,000	(55,962)	(436,500)
Net change in cash and cash equivalent	(50,494)	(393,857)		18,392
Effect of foreign exchange rate changes	953	7,439		1,164	771	6,013		(80)
Net change in cash and cash equivalent					14,054	109,624		26,111
BEGINNING OF PERIOD	67,975	530,206	$ 53,921	420,582	53,921	420,582		394,471
END OF PERIOD	18,434	143,788		440,138	67,975	530,206	$ 53,921	420,582
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for income taxes					322	2,509
Cash paid for interest
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVITIES:
Unpaid deferred offering costs					61,049	476,179
Shares issuance to settle shareholder's debt					$ 30,000	$ 234,000

BUSINESS OVERVIEW AND BASIS OF

BUSINESS OVERVIEW AND BASIS OF PRESENTATION	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Accounting Policies [Abstract]
BUSINESS OVERVIEW AND BASIS OF PRESENTATION	NOTE－1 BUSINESS OVERVIEW AND BASIS OF PRESENTATION ROMA Green Finance Limited (“ROMA”) is incorporated under the laws of Cayman Islands with limited liability on April 11, 2022. ROMA, through its subsidiaries (collectively referred to as the “Company”) are mainly engaged in the provision of environmental, social and governance (“ESG”), corporate governance and risk management as well as sustainability and climate change related advisory services. Description of subsidiaries incorporated and controlled by the Company: SCHEDULE OF COMPANY’S SUBSIDIARIES Name Background Effective ownership Lucky Time Ventures Limited (“LTV”) ● ● ● ● British Virgin Islands company Incorporated on February 8, 2022 Issued and outstanding 100 100 Investment holding 100 Roma Risk Advisory Limited (“RRA”) ● ● ● ● Hong Kong company Incorporated on August 2, 2018 Issued and outstanding 1 1 Provision of ESG, corporate governance and risk management as well as sustainability and climate change related advisory services 100 Roma Advisory Pte. Ltd. (“Roma (S)”) ● ● ● ● Singaporean company Incorporated on January 3, 2022 Issued and outstanding 100 100 Provision of ESG, corporate governance and risk management as well as sustainability and climate change related advisory services 100 The Company and its subsidiaries are hereinafter referred to as (the “Company”). Reorganization Since 2022, the Company completed several transactions for the purposes of a group reorganization. Prior to a group reorganization, LTV was the holding company of a group of companies which comprised of RRA and Roma (S). LTV was held 100 6,562,499 During the periods presented in these unaudited condensed consolidated financial statements, the control of these entities has been demonstrated by Mr. Cheng, as a sole owner, as if the reorganization had taken place at the beginning of the earlier date presented. Accordingly, the combination has been treated as a corporate restructuring (“Reorganization”) of entities under common control and thus the current capital structure has been retroactively presented in prior periods as if such structure existed at that time and in accordance with ASC 805-50-45-5, the entities under common control are presented on a combined basis for all periods to which such entities were under common control. The combination of ROMA and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying unaudited condensed consolidated financial statements. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 The registration statement for the Company’s Initial Public Offering (the “Offering”) was declared effective by the SEC on December 29, 2023. On January 11, 2024, the Company consummated the Offering of 2,449,943 4.00 9,799,772 625,517 4.00 2,502,068	NOTE－1 BUSINESS OVERVIEW AND BASIS OF PRESENTATION Roma Green Finance Limited (“ROMA”) is incorporated under the laws of Cayman Islands with limited liability on April 11, 2022. ROMA, through its subsidiaries (collectively referred to as the “Company”) are mainly engaged in the provision of environmental, social and governance (“ESG”), corporate governance and risk management as well as sustainability and climate change related advisory services. Description of subsidiaries incorporated and controlled by ROMA SCHEDULE OF COMPANY’S SUBSIDIARIES Name Background Effective ownership Lucky Time Ventures Limited (“LTV”) ● British Virgin Islands company 100 ● Incorporated on February 8, 2022 ● Issued and outstanding 100 100 ● Investment holding Roma Risk Advisory Limited (“RRA”) ● Hong Kong company 100 ● Incorporated on August 2, 2018 ● Issued and outstanding 1 1 ● Provision of ESG, corporate governance and risk management as well as sustainability and climate change related advisory services Roma Advisory Pte. Ltd. (“Roma (S)”) ● Singaporean company 100 ● Incorporated on January 3, 2022 ● Issued and outstanding 100 100 ● Provision of ESG, corporate governance and risk management as well as sustainability and climate change related advisory services Reorganization Since 2022, the Company completed several transactions for the purposes of a group reorganization. Prior to a group reorganization, LTV was the holding company of a group of companies comprised of RRA and Roma (S). LTV was held as to 100 6,562,500 During the years presented in these consolidated financial statements, the control of these entities has been demonstrated by Mr. Cheng, as a sole owner, as if the reorganization had taken place at the beginning of the earlier date presented. Accordingly, the combination has been treated as a corporate restructuring (“Reorganization”) of entities under common control and thus the current capital structure has been retroactively presented in prior periods as if such structure existed at that time and in accordance with ASC 805-50-45-5, the entities under common control are presented on a combined basis for all periods to which such entities were under common control. The combination of ROMA and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE－2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES These accompanying unaudited condensed consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying unaudited condensed consolidated financial statements and notes. ● Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”), regarding financial reporting, and include all normal and recurring adjustments that management of the Company considers necessary for a fair presentation of its financial position and operation results. The results of operations for the interim period ended September 30, 2023 are not necessarily indicative of results to be expected for any other interim period or for the full year of 2023. Accordingly, these unaudited condensed combined financial statements should be read in conjunction with the Company’s audited consolidated financial statements and note thereto as of and for the years ended March 31, 2023 and 2022. ● Use of Estimates and Assumptions The preparation of unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. ● Basis of Consolidation The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation. ● Foreign Currency Translation And Transaction The Company uses Hong Kong Dollars (“HKD”) as its reporting currency. The functional currency of RRA is Hong Kong Dollar and its subsidiary in Singapore is Singapore dollar, based on the criteria of ASC 830, Foreign Currency Matters Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. In the unaudited condensed consolidated financial statements, the financial information of the Company and other entities located outside of Hong Kong has been translated into HKD. Assets and liabilities are translated at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange rates, and revenues, expenses, gains and losses are translated using the average rate for the period. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 Translation of amounts from SGD into HKD has been made at the following exchange rates for the six months ended September 30, 2022 and 2023: SCHEDULE OF FOREIGN CURRENCY TRANSLATION EXCHANGE RATE For the Six Months ended September 30, 2022 For the Six Months ended September 30, 2023 (SGD to HKD) (SGD to HKD) Period-end exchange rate 5.4697 5.7369 Period average exchange rate 5.6554 5.8253 Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. Translation gains and losses that arise from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are translated, as the case may be, at the rate on the date of the transaction and included in the results of operations as incurred. ● Convenience Translation Translations of balances in the unaudited condensed consolidated balance sheets, unaudited condensed consolidated statements of income and consolidated statements of cash flows from HKD into USD as of and for the six months ended September 30, 2023 are solely for the convenience of the reader and were calculated at the rate of HKD 7.8 1 ● Cash and Cash Equivalents Cash and cash equivalents consist primarily of cash in readily available checking and saving accounts. Cash equivalents consist of highly liquid investments that are readily convertible to cash and that mature within three months or less from the date of purchase. The carrying amounts approximate fair value due to the short maturities of these instruments. The Company maintains most of its bank accounts in Hong Kong. ● Accounts Receivable, net Accounts receivable include trade accounts due from customers in the rendering of service. Accounts receivable are recorded at the invoiced amount and do not bear interest, which are due upon invoice was presented. The Company seeks to maintain strict control over its outstanding receivables to minimize credit risk. Overdue balances are reviewed regularly by senior management. Management reviews its receivables on a regular basis to determine if the bad debt allowance is adequate and provides allowance when necessary. The allowance is based on management’s best estimates of specific losses on individual customer exposures, as well as the historical trends of collections. Account balances are charged off against the allowance after all means of collection have been exhausted and the likelihood of collection is not probable. The Company’s management continues to evaluate the reasonableness of the valuation allowance policy and update it if necessary. The Company does not hold any collateral or other credit enhancements over its accounts receivable balances. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 ● Property and Equipment, net Property and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Cost comprises of purchase price and the costs directly attributable to bringing the asset to location. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIFE Expected useful life Office equipment 5 Expenditure for repairs and maintenance is expensed as incurred. When assets have retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations. ● Impairment of Long-Lived Assets In accordance with the provisions of ASC Topic 360, Impairment or Disposal of Long-Lived Assets ● Revenue Recognition The Company adopted Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price – The transaction price is the amount of consideration in a contract to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. Step 4: Allocate the transaction price to the performance obligations in the contract – Any entity typically allocates the transaction price to each performance obligation on the basis of the relative standalone selling prices of each distinct good or service promised in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation – An entity recognizes revenue when (or as) it satisfies a performance obligation by transferring a promised good or service to a customer (which is when the customer obtains control of that good or service). The amount of revenue recognized is the amount allocated to the satisfied performance obligation. A performance obligation may be satisfied at a point in time (typically for promises to transfer goods to a customer) or over time (typically for promises to transfer service to a customer). Majority of the Company’s income is derived from contracts with customers in the rendering of ESG compliance and sustainability related advisory service, and as such, the revenue recognized depicts the transfer of promised goods or services to its customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company considers the terms of the contract and all relevant facts and circumstances when applying this guidance. The contract is typically fixed-priced and the duration of the service period is short, usually less than one year. The Company’s revenue from ESG compliance and sustainability related advisory service contracts is generally recognized at a point in time when the ESG compliance and sustainability related advisory services are completed. Invoices billed to the customers become payable upon issuance. The Company records receivable related to revenue when it has an unconditional right to invoice and receive payment. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 Under the contract, the Company generally requires the customers to make the advanced payment at certain percentage of the total contract value upon signing the agreement. Contract liabilities are recorded when the advanced payment is received from the customers before all of the relevant criteria for revenue recognition has been met. The related revenue will be recognized when the underlying services are completed and rendered to the customers. ● Cost of Revenue Cost of revenue comprised of staff cost that are directly attributable to the rendering of the ESG compliance and sustainability related advisory service, third party consulting services expenses and compensation expenses for the Company’s professionals. ● Government Grant A government grant or subsidy is not recognized until there is reasonable assurance that: (a) the enterprise will comply with the conditions attached to the grant; and (b) the grant will be received. When the Company receives government grant or subsidies but the conditions attached to the grants have not been fulfilled, such government subsidies are deferred and recorded under other payables and accrued expenses, and other long-term liability. The classification of short-term or long-term liabilities is depended on the management’s expectation of when the conditions attached to the grant can be fulfilled. For the periods ended September 30, 2022, and 2023, the Company received government subsidies of HKD 336,200 0 0 ● Comprehensive Income (Loss) ASC Topic 220, Comprehensive Income ● Income Taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts For the six months ended September 30, 2022 and 2023, the Company did no no The Company is subject to tax in local and foreign jurisdiction. As a result of its business activities, the Company files tax returns that are subject to examination by the relevant tax authorities. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 ● Earnings per Share The Company computes earnings per share (“EPS”) in accordance with ASC 260, Earnings per Share no ● Retirement Plan Costs Contributions to retirement plans (which are defined contribution plans) are charged to cost of revenue expenses in the accompanying statements of operation as the related employee service are provided. The Company is required to make contribution to their employees under a government-mandated multi-employer defined contribution pension scheme for its eligible full-times employees in Hong Kong. The Company is required to contribute a specified percentage of the participants’ relevant income based on their ages and wages level. During the six months ended September 30, 2022 and 2023, HKD 142,819 135,626 17,388 ● Segment Reporting FASB ASC 280, Segment Reporting one reporting business segment in two (2) geographical locations, being Hong Kong and Singapore ● Related Parties The Company follows the ASC 850-10, Related Party Pursuant to section 850-10-20 the related parties include: a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 ● Commitments And Contingencies The Company follows the ASC 450-20, Commitments to report accounting for contingencies If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows. ● Concentration of Credit Risk Financial instruments that potentially subject the Company to credit risk consist of cash equivalents and accounts receivable. Cash equivalents are maintained with high credit quality institutions, the composition and maturities of which are regularly monitored by management. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 64,102 143,788 18,434 For accounts receivable, the Company determines, on a continuing basis, the allowance for doubtful accounts are based on the estimated realizable value. The Company identifies credit risk on a customer by customer basis. The information is monitored regularly by management. Concentration of credit risk arises when a group of customers having similar characteristics such that their ability to meet their obligations is expected to be affected similarly by changes in economic conditions. ● Liquidity Risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company’s policy is to ensure that it has sufficient cash to meet its liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. A key risk in managing liquidity is the degree of uncertainty in the cash flow projections. If future cash flows are fairly uncertain, the liquidity risk increases. ● Fair Value Measurement The Company follows the guidance of the ASC Topic 820-10, Fair Value Measurements and Disclosures ● Level 1 ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 ● Level 2 : ● Level 3 The carrying value of the Company’s financial instruments: cash and cash equivalents, accounts receivable, amount due to a related party, accounts payable, income tax payable, amount due to a related party, other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments. Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates. ● Recently Issued Accounting Pronouncements In May 2020, the Financial Accounting Standard Board (“FASB”) issued ASU 2020-05, which is an update to ASU Update No. 2016-13, “ Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326) The Company’s management reviewed all recently issued ASU’s not yet adopted by the Company and does not believe the future adoptions of any such ASU’s may be expected to cause a material impact on the Company’s consolidated financial condition or the results of its operations. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023	NOTE－2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES These accompanying consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying consolidated financial statements and notes. ● Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). ● Basis of Consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation. ● Use of Estimates and Assumptions The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Significant accounting estimates in the period include the allowance for doubtful accounts on accounts and other receivables, assumptions used in assessing the impairment of long-lived assets, and deferred tax valuation allowance. The inputs into the management’s judgments and estimates consider the economic implications of COVID-19 on the Company’s critical and significant accounting estimates. Actual results could differ from these estimates. ● Foreign Currency Translation and Transaction The Company uses Hong Kong Dollars (“HKD”) as its reporting currency. The functional currency of RRA is Hong Kong Dollar and its subsidiary in Singapore is Singapore dollar, based on the criteria of ASC 830, “ Foreign Currency Matters Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. In the consolidated financial statements, the financial information of the Company and other entities located outside of Hong Kong has been translated into HKD. Assets and liabilities are translated at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange rates, and revenues, expenses, gains and losses are translated using the average rate for the period. Translation of amounts from SGD into HKD has been made at the following exchange rates for the years ended March 31, 2022 and 2023: SCHEDULE OF FOREIGN CURRENCY TRANSLATION EXCHANGE RATE For the Year ended For the Year ended (SGD to HKD) (SGD to HKD) Period-end exchange rate 5.7843 5.9026 Period average exchange rate 5.7720 5.7090 Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. Translation gains and losses that arise from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are translated, as the case may be, at the rate on the date of the transaction and included in the results of operations as incurred. ● Convenience Translation Translations of balances in the consolidated balance sheets, consolidated statements of income and consolidated statements of cash flows from HKD into USD as of and for the year ended March 31, 2023 are solely for the convenience of the reader and were calculated at the rate of HKD 1.00 0.1282 ● Cash and Cash Equivalents Cash and cash equivalents consist primarily of cash in readily available checking and saving accounts. Cash equivalents consist of highly liquid investments that are readily convertible to cash and that mature within three months or less from the date of purchase. The carrying amounts approximate fair value due to the short maturities of these instruments. The Company maintains most of its bank accounts in Hong Kong. ● Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable include trade accounts due from customers in the rendering of service. Accounts receivable are recorded at the invoiced amount and do not bear interest, which are due upon invoice was presented. The Company seeks to maintain strict control over its outstanding receivables to minimize credit risk. Overdue balances are reviewed regularly by senior management. Management reviews its receivables on a regular basis to determine if the bad debt allowance is adequate and provides allowance when necessary. The allowance is based on management’s best estimates of specific losses on individual customer exposures, as well as the historical trends of collections. Account balances are charged off against the allowance after all means of collection have been exhausted and the likelihood of collection is not probable. The Company’s management continues to evaluate the reasonableness of the valuation allowance policy and update it if necessary. The Company does not hold any collateral or other credit enhancements overs its accounts receivable balances. ● Property and Equipment Property and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIFE Expected useful life Office equipment 5 Expenditure for repairs and maintenance is expensed as incurred. When assets have retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations. ● Impairment of Long-Lived Assets In accordance with the provisions of ASC Topic 360, Impairment or Disposal of Long-Lived Assets ● Revenue Recognition The Company adopted Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price – The transaction price is the amount of consideration in a contract to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. Step 4: Allocate the transaction price to the performance obligations in the contract – Any entity typically allocates the transaction price to each performance obligation on the basis of the relative standalone selling prices of each distinct good or service promised in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation – An entity recognizes revenue when (or as) it satisfies a performance obligation by transferring a promised good or service to a customer (which is when the customer obtains control of that good or service). The amount of revenue recognized is the amount allocated to the satisfied performance obligation. A performance obligation may be satisfied at a point in time (typically for promises to transfer goods to a customer) or over time (typically for promises to transfer service to a customer). The majority of the Company’s revenue is derived from contracts with customers in the rendering of ESG and sustainability related advisory service, and as such, the revenue recognized depicts the transfer of promised services to its customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. The Company considers the terms of the contract and all relevant facts and circumstances when applying this guidance. The contract is typically fixed priced and the duration of the service period is usually less than one year. The Company’s revenue from ESG and sustainability related advisory service contracts is generally recognized at a point in time when the ESG and sustainability related advisory services are completed. Invoices billed to the customers become payable upon issuance. The Company records receivable related to revenue when it has an unconditional right to invoice and receive payment. Under the contract, the Company generally requires the customers to make the advanced payment at certain percentage of the total contract value upon signing the agreement. Contract liabilities are recorded when the advanced payment is received from the customers before all of the relevant criteria for revenue recognition has been met. The related revenue will be recognized when the underlying services are completed and rendered to the customers. ● Cost of Revenue Cost of revenue comprised of staff cost that are directly attributable to the rendering of the ESG and sustainability related advisory service, third party consulting services expenses and compensation expenses for the Company’s professionals. ● Government Grant A government grant or subsidy is not recognized until there is reasonable assurance that: (a) the enterprise will comply with the conditions attached to the grant; and (b) the grant will be received. When the Company receives government grant or subsidies but the conditions attached to the grants have not been fulfilled, such government subsidies are deferred and recorded under other payables and accrued expenses, and other long-term liability. The classification of short-term or long-term liabilities is depended on the management’s expectation of when the conditions attached to the grant can be fulfilled. For the years ended March 31, 2022, and 2023, the Company received government subsidies of HKD 750,000 and HKD 371,000 ( approximately USD 47,564 ● Deferred Offering Costs Deferred offering costs, which consist of legal and other expenses incurred through the balance sheet date that are directly related to the proposed public offering, are capitalized, and will be charged against the gross proceeds of the offering and recorded as reduction of shareholders’ equity upon the completion of the proposed offering. Should the proposed public offering prove to be unsuccessful, these deferred costs, as well as additional expenses incurred, will be charged to the statements of operations and comprehensive income (loss). ● Comprehensive Income (Loss) ASC Topic 220, Comprehensive Income ● Income Taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts For the years ended March 31, 2022 and 2023, the Company did no no The Company is subject to tax in local and foreign jurisdiction. As a result of its business activities, the Company files tax returns that are subject to examination by the relevant tax authorities. ● Earnings per Share The Company computes earnings per share (“EPS”) in accordance with ASC 260, “ Earnings per Share no ● Retirement Plan Costs Contributions to retirement plans (which are defined contribution plans) are charged to general and administrative expenses in the accompanying statements of operation as the related employee service are provided. The Company is required to make contribution for their employees under a government-mandated multi-employer defined contribution pension scheme for its eligible full-time employees in Hong Kong. The Company is required to contribute a specified percentage of the participants’ relevant income based on their ages and wages level. During the years ended March 31, 2022 and 2023, HKD 170,692 284,883 36,523 ● Segment Reporting FASB ASC 280, “ Segment Reporting” one reporting business segment in Hong Kong and Singapore ● Related Parties The Company follows the ASC 850-10, Related Party Pursuant to section 850-10-20 the related parties include: a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. ● Commitments and Contingencies The Company follows the ASC 450-20, Commitments to report accounting for contingencies If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows. ● Concentration of Credit Risk Financial instruments that potentially subject the Company to credit risk consist of cash equivalents and accounts receivable. Cash equivalents are maintained with high credit quality institutions, the composition and maturities of which are regularly monitored by management. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 64,126 420,582 530,206 67,975 For accounts receivable, the Company determines, on a continuing basis, the allowance for doubtful accounts based on the estimated realizable value. The Company identifies credit risk on a customer by customer basis. The information is monitored regularly by management. Concentration of credit risk arises when a group of customers having similar characteristics such that their ability to meet their obligations is expected to be affected similarly by changes in economic conditions. ● Liquidity Risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company’s policy is to ensure that it has sufficient cash to meet its liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. A key risk in managing liquidity is the degree of uncertainty in the cash flow projections. If future cash flows are fairly uncertain, the liquidity risk increases. ● Fair Value Measurement The Company follows the guidance of the ASC Topic 820-10, Fair Value Measurements and Disclosures ● Level 1 ● Level 2 : ● Level 3 The carrying value of the Company’s financial instruments: cash and cash equivalents, accounts receivable, amount due from a related party, accounts payable, income tax payable, amount due to a related party, other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments. Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates. ● Recently Issued Accounting Pronouncements In May 2020, the Financial Accounting Standard Board (“FASB”) issued ASU 2020-05, which is an update to ASU Update No. 2016-13, “ Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In October 2021, the FASB issued ASU 2021-10, Codification Improvements In March 2022, the FASB issued ASU 2022-02, Troubled Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by creditors that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure requirements for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition, the ASU amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination for financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early adoption is also permitted, including adoption in an interim period. The Company is currently evaluating the impact that the standard will have on its consolidated financial statements. Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated balance sheets, consolidated statements of income and comprehensive income and statements of cash flows.

LIQUIDITY AND CAPITAL RESOURCES

LIQUIDITY AND CAPITAL RESOURCES	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY AND CAPITAL RESOURCES	NOTE – 3 LIQUIDITY AND CAPITAL RESOURCES During the six months ended September 30, 2023, the Company incurred the operating loss of HKD 1,756,610 143,788 18,434 60,542 7,761 The Company believes that it will be able to continue to grow the Company’s revenue base and control expenditures. In parallel, the Company continually monitors its capital structure and operating plans and evaluates various potential funding alternatives that may be needed in order to finance the Company’s business development activities, general and administrative expenses and growth strategy. These alternatives include external borrowings, raising funds through public equity or debt markets. However, there is no assurance that the Company will be able to obtain additional funding through the listing of additional equity securities or, that such funding, if available, will be obtained on terms favorable to or affordable by the Company. It is the belief of management and significant stockholders that they will provide sufficient working capital necessary to support and preserve the integrity of the corporate entity. However, there is no legal obligation for either management or significant stockholders to provide additional future funding. Further, the Company is at the mercy of future economic trends and business operations for the Company’s majority stockholder to have the resources available to support the Company. In order to meet its long-term operating requirements beyond the next 12 months, the Company will need, among other things, additional capital resources. Until the Company can generate significant cash from operations, including new revenues, management’s plans to obtain such resources for the Company include proceeds from offerings of the Company’s equity securities or debt which was consummated on January 11, 2024. If necessary, the Company can reduce spending to a sustainable level, which may include delaying, scaling back or eliminating some or all of our ongoing and planned investments in corporate infrastructure, business development initiatives, and sales and marketing activities, among other investments.	NOTE – 3 LIQUIDITY AND CAPITAL RESOURCES During the years ended March 31, 2022 and 2023, the Company incurred the loss from operation of HKD 1,821,438 1,354,586 173,665 530,206 67,975 103,611 13,283 The Company believes that it will be able to continue to grow the Company’s revenue base and control expenditures. In parallel, the Company continually monitors its capital structure and operating plans and evaluates various potential funding alternatives that may be needed in order to finance the Company’s business development activities, general and administrative expenses and growth strategy. These alternatives include external borrowings, raising funds through public equity or debt markets. Although there is no assurance that the Company will be able to obtain additional funding through the listing of additional equity securities or, that such funding, if available, will be obtained on terms favorable to or affordable by the Company. It is the belief of management and significant stockholders that they will provide sufficient working capital necessary to support and preserve the integrity of the corporate entity. However, there is no legal obligation for either management or significant stockholders to provide additional future funding. Further, the Company is at the mercy of future economic trends and business operations for the Company’s majority stockholder to have the resources available to support the Company. In order to meet its long-term operating requirements beyond the next 12 months, the Company will need, among other things, additional capital resources. Until the Company can generate significant cash from operations, including new revenues, management’s plans to obtain such resources for the Company include proceeds from offerings of the Company’s equity securities or debt. The Company cannot provide any assurances that such additional funds will be available on reasonable terms, or at all. If necessary, the Company can reduce spending to a sustainable level, which may include delaying, scaling back or eliminating some or all of our ongoing and planned investments in corporate infrastructure, business development initiatives, and sales and marketing activities, among other investments.

DISAGGREGATION OF REVENUE

DISAGGREGATION OF REVENUE	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
DISAGGREGATION OF REVENUE	NOTE – 4 DISAGGREGATION OF REVENUE The following tables present the Company’s revenue disaggregated by geography, based on management’s assessment of available data: SCHEDULE OF DISAGGREGATION OF REVENUE Six Months ended September 30, 2022 2023 2023 HKD HKD USD Hong Kong $ 5,924,582 $ 4,479,661 $ 574,316 Singapore 275,984 598,261 76,700 Total: $ 6,200,566 $ 5,077,922 $ 651,016	NOTE – 4 DISAGGREGATION OF REVENUE The following tables present the Company’s revenue disaggregated by geographical location, based on management’s assessment of available data: SCHEDULE OF DISAGGREGATION OF REVENUE Years ended March 31, 2022 2023 2023 HKD HKD USD Hong Kong $ 13,914,277 $ 12,754,130 $ 1,635,145 Singapore 301,822 881,475 113,009 Total: $ 14,216,099 $ 13,635,605 $ 1,748,154

ACCOUNTS RECEIVABLE, NET

ACCOUNTS RECEIVABLE, NET	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Accounts Receivable Net
ACCOUNTS RECEIVABLE, NET	NOTE – 5 ACCOUNTS RECEIVABLE, NET Accounts receivable, net consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE, NET As of March 31, 2023 September 30, 2023 September 30, 2023 HKD HKD USD (Audited) Accounts receivable – third parties $ 3,520,400 $ 2,038,566 $ 261,354 Less: allowance for doubtful accounts (855,652 ) (899,014 ) (115,258 ) Accounts receivable, net $ 2,664,748 $ 1,139,552 $ 146,096 ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 The following table presents the activities in the allowance for doubtful accounts for the six months ended September 30, 2022 and 2023. SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS 2023 2022 HKD HKD Balance at April 1, $ 855,652 $ 297,107 Allowance 43,932 71,879 Foreign translation adjustment (570 ) - Written off Exchange difference Balance at September 30, $ 899,014 $ 368,986 For the six months ended September 30, 2022 and 2023, the Company made allowance for doubtful accounts and charged to the unaudited condensed consolidated statements of operations. The Company has not experienced any significant bad debt write-offs of accounts receivable in the past. The Company generally conducts its business with creditworthy third parties. The Company determines, on a continuing basis, the probable losses and an allowance for doubtful accounts, based on several factors including internal risk ratings, customer credit quality, payment history, historical bad debt/write-off experience and forecasted economic and market conditions. Accounts receivable are written off after exhaustive collection efforts occur and the receivable is deemed uncollectible. In addition, receivable balances are monitored on an ongoing basis and its exposure to bad debts is not significant. Provision for allowance were recognized HKD 212,718 558,069	NOTE – 5 ACCOUNTS RECEIVABLE, NET Accounts receivable, net consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE, NET As of March 31, 2022 2023 2023 HKD HKD USD Accounts receivable – third parties $ 3,822,612 $ 3,520,400 $ 451,333 Less: allowance for doubtful accounts (297,107 ) (855,652 ) (109,699 ) Accounts receivable, net $ 3,525,505 $ 2,664,748 $ 341,634 The following table presents the activities in the allowance for doubtful accounts for the years ended March 31, 2022 and 2023. SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS 2022 2023 HKD HKD Balance at April 1, $ 181,889 $ 297,107 Balance $ 181,889 $ 297,107 Written off (97,500 ) - Allowance for doubtful debts 212,718 558,069 Exchange difference - 476 Balance at March 31, $ 297,107 $ 855,652 Balance $ 297,107 $ 855,652 The Company generally conducts its business with creditworthy third parties. The Company determines, on a continuing basis, the probable losses and an allowance for doubtful accounts, based on several factors including internal risk ratings, customer credit quality, payment history, historical bad debt/write-off experience and forecasted economic and market conditions. Accounts receivable are written off after exhaustive collection efforts occur and the receivable is deemed uncollectible. In addition, receivable balances are monitored on an ongoing basis and its exposure to bad debts is not significant. Provision for allowance were recognized HKD 212,718 558,069

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE – 6 PROPERTY AND EQUIPMENT, NET Property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET As of March 31, 2023 September 30, 2023 September 30, 2023 HKD HKD USD (Audited) Office equipment, at cost $ 156,202 $ 156,202 $ 20,026 Less: accumulated depreciation (85,521 ) (101,141 ) (12,967 ) Property and equipment, net $ 70,681 $ 55,061 $ 7,059 Depreciation expense for the six months ended September 30, 2022 and 2023 were HKD 15,435 15,620 2,003	NOTE – 6 PROPERTY AND EQUIPMENT, NET Property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET As of March 31, 2022 2023 2023 HKD HKD USD Office equipment, at cost $ 149,702 $ 156,202 $ 20,026 Less: accumulated depreciation (54,466 ) (85,521 ) (10,964 ) Property and equipment, net $ 95,236 $ 70,681 $ 9,062 Depreciation expense for the years ended March 31, 2022 and 2023 were HKD 21,601 31,055 3,981

DEPOSITS, PREPAYMENTS AND OTHER

DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES AND DEFERRED OFFERING COST	6 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES AND DEFERRED OFFERING COST	NOTE – 7 DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES AND DEFERRED OFFERING COST SCHEDULE OF DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES AND DEFERRED OFFERING COST March 31, 2023 September 30, 2023 September 30, 2023 As of March 31, 2023 September 30, 2023 September 30, 2023 HKD HKD USD (Audited) Prepayments for operation $ 375,952 $ 68,122 $ 8,734 Deferred offering cost 1,986,279 2,320,579 297,510 Total: $ 2,362,231 $ 2,388,701 $ 306,244 Deferred offering costs, which consist of legal and other expenses incurred through the balance sheet date that are directly related to the proposed public offering, are capitalized, and will be charged against the gross proceeds of the offering and recorded as reduction of shareholders’ equity upon the completion of the proposed offering. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023

ACCRUED LIABILITIES AND OTHER P

ACCRUED LIABILITIES AND OTHER PAYABLE	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Payables and Accruals [Abstract]
ACCRUED LIABILITIES AND OTHER PAYABLE	NOTE – 8 ACCRUED LIABILITIES AND OTHER PAYABLE SCHEDULE OF ACCRUED LIABILITIES AND OTHER PAYABLE March 31, 2023 September 30, 2023 September 30, 2023 As of March 31, 2023 September 30, 2023 September 30, 2023 HKD HKD USD (Audited) Amount due to RAL * $ 2,485,585 $ 2,445,458 $ 313,520 Amount due to former director - 501,797 64,333 Accrued audit fee 730,388 796,688 $ 102,140 Accrued consultancy fee 165,325 - - Accrued professional service fees 476,179 213,800 27,410 Other accrued expenses 44,622 52,897 6,783 Total: $ 3,902,099 $ 4,010,640 $ 514,186 * Roma Appraisals Limited (the “RAL”) ceased to be a related party of the Company after the reorganization in July 2022.	NOTE – 7 ACCRUED LIABILITIES AND OTHER PAYABLE SCHEDULE OF ACCRUED LIABILITIES AND OTHER PAYABLE 2022 2023 2023 As of March 31, 2022 2023 2023 HKD HKD USD Accrued audit fee $ 627,900 $ 730,388 $ 93,639 Amount due to RAL * - 2,485,585 318,665 Accrued consultancy fee - 165,325 21,196 Accrued professional service fees 1,743 476,179 61,049 Other accrued expenses 42,298 44,622 5,720 Total $ 671,941 $ 3,902,099 $ 500,269 * Roma Appraisals Limited (the “RAL”) was no longer related party of the Company after the reorganization in July 2022.

NET LOSS PER SHARE

NET LOSS PER SHARE	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Loss per share :-
NET LOSS PER SHARE	NOTE – 9 NET LOSS PER SHARE Basic net loss per share is computed using the weighted average number of ordinary shares outstanding during the year. The following table sets forth the computation of basic and diluted net loss per share for the six months ended September 30, 2022 and 2023: SCHEDULE OF NET LOSS PER SHARE AND WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES OUTSTANDING 2022 2023 2023 Six Months ended September 30, 2022 2023 2023 HKD HKD USD Net loss attributable to ordinary shareholders $ (693,556 ) $ (1,756,610 ) $ (225,205 ) Weighted average ordinary shares outstanding – Basic and diluted 6,562,500 7,127,516 7,127,516 Net loss per share – Basic and diluted $ (0.11 ) $ (0.25 ) $ (0.03 ) During the six months ended September 30, 2022 and 2023, there were no	NOTE – 8 NET LOSS PER SHARE Basic net loss per share is computed using the weighted average number of ordinary shares outstanding during the year. The following table sets forth the computation of basic and diluted net loss per share for the years ended March 31, 2022 and 2023: SCHEDULE OF NET LOSS PER SHARE AND WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES OUTSTANDING 2022 2023 2023 Years ended March 31, 2022 2023 2023 HKD HKD USD Net loss attributable to ordinary shareholders $ (1,022,362 ) $ (1,011,804 ) $ (129,719 ) Weighted average ordinary shares outstanding – Basic and diluted 6,562,500 6,598,926 6,598,926 Net loss per share – Basic and diluted $ (0.16 ) $ (0.15 ) $ (0.02 ) During the years ended March 31, 2022 and 2023, there was no

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Equity [Abstract]
SHAREHOLDERS’ EQUITY	NOTE – 10 SHAREHOLDERS’ EQUITY Authorized Stocks The Company was established under the laws of Cayman Islands on April 11, 2022, with authorized to issue one class of ordinary share. On April 11, 2022, the total number of ordinary shares which the Company was authorized to issue was 50,000,000 6,562,500 0.001 500,000,000 On October 24, 2022, the Company issued 38,622 2 77,244 45,000 90,000 2 ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 On July 26, 2023, the Company issued 1,202,981 1,203 61,038 65,206 65 61	NOTE – 9 SHAREHOLDERS’ EQUITY Authorized shares The Company was established under the laws of Cayman Islands on April 11, 2022, with authorized to issue one class of ordinary share. On April 11, 2022, the total number of ordinary shares which the Company is authorized to issue is 50,000,000 6,562,500 0.001 500,000,000 On October 24, 2022, the Company issued 38,622 2 77,641 45,000 90,000 2

INCOME TAXES

INCOME TAXES	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE – 11 INCOME TAXES The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES 2022 2023 2023 Six Months ended September 30, 2022 2023 2023 HKD HKD USD Current tax $ - $ - $ - Deferred tax - $ - $ - Income tax expense $ - $ - $ - The effective tax rate in the six months presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rate. The Company’s subsidiaries mainly operate in Hong Kong that are subject to taxes in the jurisdictions in which they operate, as follows: Cayman Islands Under the current laws of the Cayman Islands, ROMA is not subject to tax on income or capital gain. Additionally, upon payments of dividends to the shareholders, no Cayman Islands withholding tax will be imposed. BVI LTV is considered to be an exempted British Virgin Islands Company and is presently not subject to income taxes or income tax filing requirements in the British Virgin Islands. Hong Kong RRA is incorporated in Hong Kong and are subject to Hong Kong Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Hong Kong tax laws. The applicable tax rate is 16.5 The reconciliation of income tax rate to the effective income tax rate based on loss before income taxes for the six months ended September 30, 2022 and 2023 are as follows: SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE 2022 2023 2023 Six Months ended September 30, 2022 2023 2023 HKD HKD USD Loss before income taxes $ (713,302 ) $ (2,048,347 ) $ 337,977 Statutory income tax rate 16.5 % 16.5 % 16.5 % Income tax expense at statutory rate (117,695 ) (337,977 ) (43,330 ) Items not subject to taxes (54,410 ) - - Items not deductible from tax - 13,036 1,671 Property and equipment (2,154 ) - - Valuation allowance 174,259 324,941 41,659 Under provision of prior years Income tax expense $ - $ - $ - The following table sets forth the significant components of the deferred tax assets of the Company as of March 31, 2023 and September 30, 2023: SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS 2023 2023 2023 March 31, September 30, 2023 2023 2023 HKD HKD USD (Audited) Deferred tax assets: Net operating loss carry forwards $ 576,546 $ 903,514 $ 115,835 Less: valuation allowance (576,546 ) (903,514 ) (115,835 ) Deferred tax assets $ - $ - $ - As of September 30, 2023, Hong Kong operations incurred HKD 5,475,840 702,031 ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 Singapore Roma (S) is incorporated in Singapore and is subject to Singapore Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Singapore tax laws. The applicable tax rate is 17 75 10,000 57,369 50 190,000 1,099,011 Uncertain tax positions The Company evaluates the uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measure the unrecognized benefits associated with the tax positions. As of September 30, 2023, the Company did not have any significant unrecognized uncertain tax positions. The Company did not incur any interest and penalties related to potential underpaid income tax expenses for the six months ended September 30, 2022 and 2023 and also did not anticipate any significant increases or decreases in unrecognized tax benefits in the next 12 months from September 30, 2023.	NOTE – 10 INCOME TAXES The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES 2022 2023 2023 Years ended March 31, 2022 2023 2023 HKD HKD USD Current $ - $ 2,509 $ 322 Deferred - - - Total income tax expense $ - $ 2,509 $ 322 The effective tax rate in the years presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rate. The Company’s subsidiaries mainly operate in Hong Kong that are subject to taxes in the jurisdictions in which they operate, as follows: Cayman Islands Under the current laws of the Cayman Islands, ROMA is not subject to tax on income or capital gain. Additionally, upon payments of dividends to the shareholders, no Cayman Islands withholding tax will be imposed. BVI LTV is considered to be an exempted British Virgin Islands Company and is presently not subject to income taxes or income tax filing requirements in the British Virgin Islands. Hong Kong RRA is incorporated in Hong Kong and are subject to Hong Kong Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Hong Kong tax laws. The applicable tax rate is 16.5 The reconciliation of income tax rate to the effective income tax rate based on loss before income taxes for the years ended March 31, 2022 and 2023 are as follows: SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE 2022 2023 2023 Years ended March 31, 2022 2023 2023 HKD HKD USD Loss before income taxes $ (986,487 ) $ (1,039,994 ) $ (133,332 ) Statutory income tax rate 16.5 % 16.5 % 16.5 % Income tax benefit at statutory rate (162,770 ) (171,599 ) (22,000 ) Items not subject to taxes (124,491 ) (60,838 ) (7,799 ) Items not deductible from tax 96 - - Property and equipment (8,100 ) 4,052 519 Valuation allowance 295,265 228,385 29,280 Under provision of prior years - 2,509 322 Income tax expense $ - $ 2,509 $ 322 Singapore Roma (S) is incorporated in Singapore and is subject to Singapore Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Singapore tax laws. The applicable tax rate is 17 75 10,000 57,843 50 190,000 1,099,017 The following table sets forth the significant components of the deferred tax assets of the Company as of March 31, 2022 and 2023: SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS 2022 2023 2023 As of March 31, 2022 2023 2023 HKD HKD USD Deferred tax assets: Net operating loss carry forwards $ 348,160 $ 576,546 $ 73,916 Less: valuation allowance (348,160 ) (576,546 ) (73,916 ) Deferred tax assets $ - $ - $ - As of March 31, 2023, Hong Kong operations incurred HKD 3,494,218 447,977 Uncertain tax positions The Company evaluates the uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measure the unrecognized benefits associated with the tax positions. As of March 31, 2022 and 2023, the Company did not have any significant unrecognized uncertain tax positions. The Company did not incur any interest and penalties related to potential underpaid income tax expenses for the years ended March 31, 2022 and 2023 and also did not anticipate any significant increases or decreases in unrecognized tax benefits in the next 12 months from March 31, 2023.

RELATED PARTY TRANSACTIONS AND

RELATED PARTY TRANSACTIONS AND BALANCES	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS AND BALANCES	NOTE – 12 RELATED PARTY TRANSACTIONS AND BALANCES The related party of the Company with whom transactions are reported in these unaudited condensed consolidated financial statements are as follows: SUMMARY OF RELATIONSHIP WITH COMPANY Name of Individual Relationship with the Company Roma Appraisals Limited (the “RAL”) A company formerly controlled by Mr. Cheng Top Elect Group Limited (“Top Elect”) A company controlled by Director, Ms. Luk Ranger Advisory Co. Limited (“Ranger”) A company formerly controlled by Mr. Cheng Claire Luk (“Ms. Luk”) Director of the Company Kingsley Cheng (“Mr. Cheng”) Former director of the Company ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 SCHEDULE OF RELATED PARTY TRANSACTIONS 2023 2023 2023 March, 31, September 30, 2023 2023 2023 Name Nature HKD HKD USD Ranger * Accounts payable $ 205,767 $ - $ - Top Elect Subscription receivables $ - $ 9,384 $ 1,203 Ms. Luk Due to directors $ 58,500 $ 1,136,666 $ 145,726 Mr. Cheng * Due to directors $ 501,797 $ - $ - * Mr. Cheng resigned as Director of the Company on April 6, 2023. As a result, Ranger ceased to be related party since April 6, 2023. The amounts due to directors is secured, interest payable and repayable on demand. The Company paid and incurred management fee expenses of HKD 871,000 ceased to be a related party of the Company after the reorganization in July 2022. Apart from the transactions and balances detailed elsewhere in these accompanying unaudited condensed consolidated financial statements, the Company has no other significant or material related party transactions during the periods presented.	NOTE – 11 RELATED PARTY TRANSACTIONS AND BALANCES The related party of the Company with whom transactions are reported in these financial statements are as follows: SUMMARY OF RELATIONSHIP WITH COMPANY Name of Individual Relationship with the Company Roma Appraisals Limited (the “RAL”) An affiliate of RRA prior to the reorganization Roma Group Limited (the “RGL”) An affiliate of RRA prior to the reorganization Project P Enterprise Limited (the “Project P”) An affiliate of RRA prior to the reorganization Roma Oil and Mining Associated Limited (the “ROM”) An affiliate of RRA prior to the reorganization KLS Consultants Limited (the “KLS”) An affiliate of RRA prior to the reorganization B.I. Appraisals Limited (the “B.I. Appraisals”) An affiliate of RRA prior to the reorganization B.I. ESG Advisory Limited (the “B.I. ESG”) Limited An affiliate of RRA prior to the reorganization Roma Credit & Risk (the “C&R”) An affiliate of RRA prior to the reorganization M Success Finance Ltd (the “MSF”) An affiliate of RRA prior to the reorganization Charleton Holdings Limited (the “Charleton”) An affiliate of RRA prior to the reorganization Top Elect Group Limited (“Top Elect”) Related company formerly controlled by Mr. Cheng and Ranger Advisory Co. Limited (“Ranger”) Related company formerly controlled by Mr. Cheng Kingsley Cheng Former director of the Company Claire Luk Director of the Company Accounts payable - related parties SCHEDULE OF RELATED PARTY TRANSACTIONS March 31, 2022 2023 HKD HKD Ranger $ 1,275,045 $ 205,767 Due to related parties 2022 2023 March 31, 2022 2023 HKD HKD RAL $ 1,340,037 $ - Kingsley Cheng - 501,797 Claire Luk - 58,500 Due to related parties $ 1,340,037 $ 560,297 Due to related parties represent advances from its related parties for the Company’s payment for daily operating purpose. The balances are unsecured, non-interest bearing, and payable on demand. Revenue Years ended March 31, 2022 2023 HKD HKD B.I. Appraisals $ 86,000 $ - Cost of Revenue Years ended March 31, 2022 2023 HKD HKD Ranger $ 2,973,970 $ - Operating expenses 2022 2023 Years ended March 31, 2022 2023 HKD HKD RAL $ 4,851,764 $ - Project P 60,302 - KLS 83,783 - Operating expenses $ 4,995,849 $ -

CONCENTRATIONS OF RISK

CONCENTRATIONS OF RISK	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Risks and Uncertainties [Abstract]
CONCENTRATIONS OF RISK	NOTE – 13 CONCENTRATIONS OF RISK The Company is exposed to the following concentrations of risk: (a) Major customers For the six months ended September 30, 2022 and 2023, there were no individual customer accounts contributing 10 Most of the customers are located in Hong Kong. The following table sets out a breakdown of our revenue by geographic locations of our clients for the six months ended September 30, 2022 and 2023: SCHEDULE OF REVENUE BY GEOGRAPHIC LOCATIONS 2022 2023 2023 Six Months ended September 30, 2022 2023 2023 HKD HKD USD Hong Kong $ 5,924,582 $ 4,479,661 $ 574,316 Singapore 275,984 598,261 76,700 Total: $ 6,200,566 $ 5,077,922 $ 651,016 Revenue Total $ 6,200,566 $ 5,077,922 $ 651,016 (a) Major vendors For the six months ended September 30, 2022, there were no individual vendors accounts for 10 10 SCHEDULE OF DIRECT COST AND OUTSTANDING PAYABLE Six Months ended September 30, 2023 September 30, 2023 Vendor Operating cost Percentage Accounts HKD HKD Vendor A $ 516,131 15 % $ 205,767 ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 Most of the vendors are located in Hong Kong. (b) Credit risk Financial instruments that potentially subject the Company to credit risk consist of cash equivalents, accounts and other receivable. Cash equivalents are maintained with high credit quality institutions, the composition and maturities of which are regularly monitored by management. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 64,102 143,788 18,434 For accounts receivable, the Company determines, on a continuing basis, the probable losses and sets up an allowance for doubtful accounts based on the estimated realizable value. The Company has adopted a policy of only dealing with creditworthy counterparties. The Company performs ongoing credit evaluation of its counterparties’ financial condition and generally do not require a collateral. The Company also considers the probability of default upon initial recognition of asset and whether there has been a significant increase in credit risk on an ongoing basis throughout each reporting period. The Company has determined the default event on a financial asset to be when internal and/or external information indicates that the financial asset is unlikely to be received, which could include default of contractual payments due for more than 90 days, default of interest due for more than 365 days or there is significant difficulty of the counterparty. To minimize credit risk, the Company has developed and maintained its credit risk grading to categorize exposures according to their degree of risk of default. The credit rating information is supplied by publicly available financial information and the Company’s own trading records to rate its major customers and other debtors. As of March 31, 2023 and September 30, 2023, there was 1 single customer whose account receivable balance is amounted to 12 (c) Interest rate risk As the Company has no significant interest-bearing assets, the Company’s income and operating cash flows are substantially independent of changes in market interest rates. (d) Economic and political risk The Company’s major operations are conducted in Hong Kong and Singapore. Accordingly, the political, economic, and legal environments in Hong Kong, as well as the general state of Hong Kong’s economy may influence the Company’s business, financial condition, and results of operations. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 (e) Exchange rate risk The Company cannot guarantee that the current exchange rate will remain steady; therefore there is a possibility that the Company could post the same amount of profit for two comparable periods and because of the fluctuating exchange rate actually post higher or lower profit depending on exchange rate of HKD converted to USD on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice. (f) Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company’s policy is to ensure that it has sufficient cash to meet its liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. A key risk in managing liquidity is the degree of uncertainty in the cash flow projections. If future cash flows are fairly uncertain, the liquidity risk increases.	NOTE – 12 CONCENTRATIONS OF RISK The Company is exposed to the following concentrations of risk: (a) Major customers For the years ended March 31, 2022 and 2023, there were no individual customer accounts for 10 Most of the customers are located in Hong Kong. (a) Major vendors For the year ended March 31, 2022, the vendor who accounted for 10 SCHEDULE OF DIRECT COST AND OUTSTANDING PAYABLE Year ended March 31, 2022 March 31, 2022 Vendors Operating cost Percentage Accounts HKD HKD Ranger $ 2,973,970 40 % $ 1,275,045 For the year ended March 31, 2023, there is no individual vendor who accounted for 10 Most of the vendors are located in Hong Kong. (b) Credit risk Financial instruments that potentially subject the Company to credit risk consist of cash equivalents, accounts and loans receivable. Cash equivalents are maintained with high credit quality institutions, the composition and maturities of which are regularly monitored by management. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 64,126 420,582 530,206 For accounts receivable, the Company determines, on a continuing basis, the probable losses and sets up an allowance for doubtful accounts based on the estimated realizable value. The Company has adopted a policy of only dealing with creditworthy counterparties. The Company performs ongoing credit evaluation of its counterparties’ financial condition and generally do not require a collateral. The Company also considers the probability of default upon initial recognition of asset and whether there has been a significant increase in credit risk on an ongoing basis throughout each reporting period. The Company has determined the default event on a financial asset to be when internal and/or external information indicates that the financial asset is unlikely to be received, which could include default of contractual payments due for more than 90 days, default of interest due for more than 365 days or there is significant difficulty of the counterparty. To minimize credit risk, the Company has developed and maintained its credit risk grading to categorize exposures according to their degree of risk of default. The credit rating information is supplied by publicly available financial information and the Company’s own trading records to rate its major customers and other debtors. As of March 31, 2022 and 2023, there was no single customer whose account receivable balance is amounted to 10 (c) Interest rate risk As the Company has no significant interest-bearing assets, the Company’s income and operating cash flows are substantially independent of changes in market interest rates. (d) Economic and political risk The Company’s major operations are conducted in Hong Kong. Accordingly, the political, economic, and legal environments in Hong Kong, as well as the general state of Hong Kong’s economy may influence the Company’s business, financial condition, and results of operations. (e) Exchange rate risk The Company cannot guarantee that the current exchange rate will remain steady; therefore there is a possibility that the Company could post the same amount of profit for two comparable periods and because of the fluctuating exchange rate actually post higher or lower profit depending on exchange rate of HKD converted to USD on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice. (f) Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company’s policy is to ensure that it has sufficient cash to meet its liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. A key risk in managing liquidity is the degree of uncertainty in the cash flow projections. If future cash flows are fairly uncertain, the liquidity risk increases. (g) Risk from Coronavirus (“COVID-19”) The ongoing outbreak of the novel coronavirus (COVID-19) has spread rapidly to many parts of the world. Since March 2020, the World Health Organization declared the COVID-19 as a pandemic. The resulting impact of the pandemic on the operations and measures such as movement control and safe-distancing measures taken by various governments to contain the pandemic have to a certain extent, continued to affect the Company’s business activities have been disrupted. This is particularly due to travel restrictions in the Asian region. There is still significant uncertainty over the future development of the outbreak as to the duration of the pandemic and the global situation remains very fluid at the date of these financial statements approved. Management is closely monitoring the Company’s businesses activities and has taken certain measures to ensure the Company has sufficient working capital to continue providing services to the ultimate holding company and to settle all its obligations. Potential impact to the Company’s results of operations for 2023 will also depend on economic impact due to the pandemic and if any future resurgence of the virus globally, which are beyond the Company’s control. There is no guarantee that the Company’s revenues will grow or remain at a similar level year over year in 2023.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE – 14 COMMITMENTS AND CONTINGENCIES From time to time, the Company is involved in various legal proceedings and claims in the ordinary course of business. The Company currently is not aware of any legal proceedings or claims that it believes will have, individually or in the aggregate, a material adverse effect on its business, financial condition, operating results, or cash flows. As of September 30, 2023, the Company has no material commitments or contingencies.	NOTE – 13 COMMITMENTS AND CONTINGENCIES From time to time, the Company is involved in various legal proceedings and claims in the ordinary course of business. The Company currently is not aware of any legal proceedings or claims that it believes will have, individually or in the aggregate, a material adverse effect on its business, financial condition, operating results, or cash flows. As of March 31, 2022 and 2023, the Company has no material commitments or contingencies.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE – 15 SUBSEQUENT EVENTS In accordance with ASC Topic 855, Subsequent Events On January 11, 2024, the Company consummated the Offering of 2,449,943 4.00 8,680,594 On May 10, 2024, the Company issued 1,539,281	NOTE – 14 SUBSEQUENT EVENTS On July 26, 2023, the Company issued 1,202,981 (see Note 11), 1,203 65,206 61,038 65 61 In accordance with ASC Topic 855, “ Subsequent Events

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	● Basis of Presentation The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”), regarding financial reporting, and include all normal and recurring adjustments that management of the Company considers necessary for a fair presentation of its financial position and operation results. The results of operations for the interim period ended September 30, 2023 are not necessarily indicative of results to be expected for any other interim period or for the full year of 2023. Accordingly, these unaudited condensed combined financial statements should be read in conjunction with the Company’s audited consolidated financial statements and note thereto as of and for the years ended March 31, 2023 and 2022.	● Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Use of Estimates and Assumptions	● Use of Estimates and Assumptions The preparation of unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods presented.	● Use of Estimates and Assumptions The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Significant accounting estimates in the period include the allowance for doubtful accounts on accounts and other receivables, assumptions used in assessing the impairment of long-lived assets, and deferred tax valuation allowance. The inputs into the management’s judgments and estimates consider the economic implications of COVID-19 on the Company’s critical and significant accounting estimates. Actual results could differ from these estimates.
Basis of Consolidation	● Basis of Consolidation The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation.	● Basis of Consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation.
Foreign Currency Translation and Transaction	● Foreign Currency Translation And Transaction The Company uses Hong Kong Dollars (“HKD”) as its reporting currency. The functional currency of RRA is Hong Kong Dollar and its subsidiary in Singapore is Singapore dollar, based on the criteria of ASC 830, Foreign Currency Matters Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. In the unaudited condensed consolidated financial statements, the financial information of the Company and other entities located outside of Hong Kong has been translated into HKD. Assets and liabilities are translated at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange rates, and revenues, expenses, gains and losses are translated using the average rate for the period. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 Translation of amounts from SGD into HKD has been made at the following exchange rates for the six months ended September 30, 2022 and 2023: SCHEDULE OF FOREIGN CURRENCY TRANSLATION EXCHANGE RATE For the Six Months ended September 30, 2022 For the Six Months ended September 30, 2023 (SGD to HKD) (SGD to HKD) Period-end exchange rate 5.4697 5.7369 Period average exchange rate 5.6554 5.8253 Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. Translation gains and losses that arise from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are translated, as the case may be, at the rate on the date of the transaction and included in the results of operations as incurred.	● Foreign Currency Translation and Transaction The Company uses Hong Kong Dollars (“HKD”) as its reporting currency. The functional currency of RRA is Hong Kong Dollar and its subsidiary in Singapore is Singapore dollar, based on the criteria of ASC 830, “ Foreign Currency Matters Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. In the consolidated financial statements, the financial information of the Company and other entities located outside of Hong Kong has been translated into HKD. Assets and liabilities are translated at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange rates, and revenues, expenses, gains and losses are translated using the average rate for the period. Translation of amounts from SGD into HKD has been made at the following exchange rates for the years ended March 31, 2022 and 2023: SCHEDULE OF FOREIGN CURRENCY TRANSLATION EXCHANGE RATE For the Year ended For the Year ended (SGD to HKD) (SGD to HKD) Period-end exchange rate 5.7843 5.9026 Period average exchange rate 5.7720 5.7090 Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. Translation gains and losses that arise from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are translated, as the case may be, at the rate on the date of the transaction and included in the results of operations as incurred.
Convenience Translation	● Convenience Translation Translations of balances in the unaudited condensed consolidated balance sheets, unaudited condensed consolidated statements of income and consolidated statements of cash flows from HKD into USD as of and for the six months ended September 30, 2023 are solely for the convenience of the reader and were calculated at the rate of HKD 7.8 1	● Convenience Translation Translations of balances in the consolidated balance sheets, consolidated statements of income and consolidated statements of cash flows from HKD into USD as of and for the year ended March 31, 2023 are solely for the convenience of the reader and were calculated at the rate of HKD 1.00 0.1282
Cash and Cash Equivalents	● Cash and Cash Equivalents Cash and cash equivalents consist primarily of cash in readily available checking and saving accounts. Cash equivalents consist of highly liquid investments that are readily convertible to cash and that mature within three months or less from the date of purchase. The carrying amounts approximate fair value due to the short maturities of these instruments. The Company maintains most of its bank accounts in Hong Kong.	● Cash and Cash Equivalents Cash and cash equivalents consist primarily of cash in readily available checking and saving accounts. Cash equivalents consist of highly liquid investments that are readily convertible to cash and that mature within three months or less from the date of purchase. The carrying amounts approximate fair value due to the short maturities of these instruments. The Company maintains most of its bank accounts in Hong Kong.
Accounts Receivable and Allowance for Doubtful Accounts	● Accounts Receivable, net Accounts receivable include trade accounts due from customers in the rendering of service. Accounts receivable are recorded at the invoiced amount and do not bear interest, which are due upon invoice was presented. The Company seeks to maintain strict control over its outstanding receivables to minimize credit risk. Overdue balances are reviewed regularly by senior management. Management reviews its receivables on a regular basis to determine if the bad debt allowance is adequate and provides allowance when necessary. The allowance is based on management’s best estimates of specific losses on individual customer exposures, as well as the historical trends of collections. Account balances are charged off against the allowance after all means of collection have been exhausted and the likelihood of collection is not probable. The Company’s management continues to evaluate the reasonableness of the valuation allowance policy and update it if necessary. The Company does not hold any collateral or other credit enhancements over its accounts receivable balances. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023	● Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable include trade accounts due from customers in the rendering of service. Accounts receivable are recorded at the invoiced amount and do not bear interest, which are due upon invoice was presented. The Company seeks to maintain strict control over its outstanding receivables to minimize credit risk. Overdue balances are reviewed regularly by senior management. Management reviews its receivables on a regular basis to determine if the bad debt allowance is adequate and provides allowance when necessary. The allowance is based on management’s best estimates of specific losses on individual customer exposures, as well as the historical trends of collections. Account balances are charged off against the allowance after all means of collection have been exhausted and the likelihood of collection is not probable. The Company’s management continues to evaluate the reasonableness of the valuation allowance policy and update it if necessary. The Company does not hold any collateral or other credit enhancements overs its accounts receivable balances.
Property and Equipment	● Property and Equipment, net Property and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Cost comprises of purchase price and the costs directly attributable to bringing the asset to location. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIFE Expected useful life Office equipment 5 Expenditure for repairs and maintenance is expensed as incurred. When assets have retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations.	● Property and Equipment Property and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIFE Expected useful life Office equipment 5 Expenditure for repairs and maintenance is expensed as incurred. When assets have retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations.
Impairment of Long-Lived Assets	● Impairment of Long-Lived Assets In accordance with the provisions of ASC Topic 360, Impairment or Disposal of Long-Lived Assets	● Impairment of Long-Lived Assets In accordance with the provisions of ASC Topic 360, Impairment or Disposal of Long-Lived Assets
Revenue Recognition	● Revenue Recognition The Company adopted Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price – The transaction price is the amount of consideration in a contract to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. Step 4: Allocate the transaction price to the performance obligations in the contract – Any entity typically allocates the transaction price to each performance obligation on the basis of the relative standalone selling prices of each distinct good or service promised in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation – An entity recognizes revenue when (or as) it satisfies a performance obligation by transferring a promised good or service to a customer (which is when the customer obtains control of that good or service). The amount of revenue recognized is the amount allocated to the satisfied performance obligation. A performance obligation may be satisfied at a point in time (typically for promises to transfer goods to a customer) or over time (typically for promises to transfer service to a customer). Majority of the Company’s income is derived from contracts with customers in the rendering of ESG compliance and sustainability related advisory service, and as such, the revenue recognized depicts the transfer of promised goods or services to its customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. The Company considers the terms of the contract and all relevant facts and circumstances when applying this guidance. The contract is typically fixed-priced and the duration of the service period is short, usually less than one year. The Company’s revenue from ESG compliance and sustainability related advisory service contracts is generally recognized at a point in time when the ESG compliance and sustainability related advisory services are completed. Invoices billed to the customers become payable upon issuance. The Company records receivable related to revenue when it has an unconditional right to invoice and receive payment. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 Under the contract, the Company generally requires the customers to make the advanced payment at certain percentage of the total contract value upon signing the agreement. Contract liabilities are recorded when the advanced payment is received from the customers before all of the relevant criteria for revenue recognition has been met. The related revenue will be recognized when the underlying services are completed and rendered to the customers.	● Revenue Recognition The Company adopted Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price – The transaction price is the amount of consideration in a contract to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer. Step 4: Allocate the transaction price to the performance obligations in the contract – Any entity typically allocates the transaction price to each performance obligation on the basis of the relative standalone selling prices of each distinct good or service promised in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation – An entity recognizes revenue when (or as) it satisfies a performance obligation by transferring a promised good or service to a customer (which is when the customer obtains control of that good or service). The amount of revenue recognized is the amount allocated to the satisfied performance obligation. A performance obligation may be satisfied at a point in time (typically for promises to transfer goods to a customer) or over time (typically for promises to transfer service to a customer). The majority of the Company’s revenue is derived from contracts with customers in the rendering of ESG and sustainability related advisory service, and as such, the revenue recognized depicts the transfer of promised services to its customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those services. The Company considers the terms of the contract and all relevant facts and circumstances when applying this guidance. The contract is typically fixed priced and the duration of the service period is usually less than one year. The Company’s revenue from ESG and sustainability related advisory service contracts is generally recognized at a point in time when the ESG and sustainability related advisory services are completed. Invoices billed to the customers become payable upon issuance. The Company records receivable related to revenue when it has an unconditional right to invoice and receive payment. Under the contract, the Company generally requires the customers to make the advanced payment at certain percentage of the total contract value upon signing the agreement. Contract liabilities are recorded when the advanced payment is received from the customers before all of the relevant criteria for revenue recognition has been met. The related revenue will be recognized when the underlying services are completed and rendered to the customers.
Cost of Revenue	● Cost of Revenue Cost of revenue comprised of staff cost that are directly attributable to the rendering of the ESG compliance and sustainability related advisory service, third party consulting services expenses and compensation expenses for the Company’s professionals.	● Cost of Revenue Cost of revenue comprised of staff cost that are directly attributable to the rendering of the ESG and sustainability related advisory service, third party consulting services expenses and compensation expenses for the Company’s professionals.
Government Grant	● Government Grant A government grant or subsidy is not recognized until there is reasonable assurance that: (a) the enterprise will comply with the conditions attached to the grant; and (b) the grant will be received. When the Company receives government grant or subsidies but the conditions attached to the grants have not been fulfilled, such government subsidies are deferred and recorded under other payables and accrued expenses, and other long-term liability. The classification of short-term or long-term liabilities is depended on the management’s expectation of when the conditions attached to the grant can be fulfilled. For the periods ended September 30, 2022, and 2023, the Company received government subsidies of HKD 336,200 0 0	● Government Grant A government grant or subsidy is not recognized until there is reasonable assurance that: (a) the enterprise will comply with the conditions attached to the grant; and (b) the grant will be received. When the Company receives government grant or subsidies but the conditions attached to the grants have not been fulfilled, such government subsidies are deferred and recorded under other payables and accrued expenses, and other long-term liability. The classification of short-term or long-term liabilities is depended on the management’s expectation of when the conditions attached to the grant can be fulfilled. For the years ended March 31, 2022, and 2023, the Company received government subsidies of HKD 750,000 and HKD 371,000 ( approximately USD 47,564
Comprehensive Income (Loss)	● Comprehensive Income (Loss) ASC Topic 220, Comprehensive Income	● Comprehensive Income (Loss) ASC Topic 220, Comprehensive Income
Income Taxes	● Income Taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts For the six months ended September 30, 2022 and 2023, the Company did no no The Company is subject to tax in local and foreign jurisdiction. As a result of its business activities, the Company files tax returns that are subject to examination by the relevant tax authorities. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023	● Income Taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts For the years ended March 31, 2022 and 2023, the Company did no no The Company is subject to tax in local and foreign jurisdiction. As a result of its business activities, the Company files tax returns that are subject to examination by the relevant tax authorities.
Earnings per Share	● Earnings per Share The Company computes earnings per share (“EPS”) in accordance with ASC 260, Earnings per Share no	● Earnings per Share The Company computes earnings per share (“EPS”) in accordance with ASC 260, “ Earnings per Share no
Retirement Plan Costs	● Retirement Plan Costs Contributions to retirement plans (which are defined contribution plans) are charged to cost of revenue expenses in the accompanying statements of operation as the related employee service are provided. The Company is required to make contribution to their employees under a government-mandated multi-employer defined contribution pension scheme for its eligible full-times employees in Hong Kong. The Company is required to contribute a specified percentage of the participants’ relevant income based on their ages and wages level. During the six months ended September 30, 2022 and 2023, HKD 142,819 135,626 17,388	● Retirement Plan Costs Contributions to retirement plans (which are defined contribution plans) are charged to general and administrative expenses in the accompanying statements of operation as the related employee service are provided. The Company is required to make contribution for their employees under a government-mandated multi-employer defined contribution pension scheme for its eligible full-time employees in Hong Kong. The Company is required to contribute a specified percentage of the participants’ relevant income based on their ages and wages level. During the years ended March 31, 2022 and 2023, HKD 170,692 284,883 36,523
Segment Reporting	● Segment Reporting FASB ASC 280, Segment Reporting one reporting business segment in two (2) geographical locations, being Hong Kong and Singapore	● Segment Reporting FASB ASC 280, “ Segment Reporting” one reporting business segment in Hong Kong and Singapore
Related Parties	● Related Parties The Company follows the ASC 850-10, Related Party Pursuant to section 850-10-20 the related parties include: a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023	● Related Parties The Company follows the ASC 850-10, Related Party Pursuant to section 850-10-20 the related parties include: a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and Income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a) the nature of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
Commitments and Contingencies	● Commitments And Contingencies The Company follows the ASC 450-20, Commitments to report accounting for contingencies If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.	● Commitments and Contingencies The Company follows the ASC 450-20, Commitments to report accounting for contingencies If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time that these matters will have a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Concentration of Credit Risk	● Concentration of Credit Risk Financial instruments that potentially subject the Company to credit risk consist of cash equivalents and accounts receivable. Cash equivalents are maintained with high credit quality institutions, the composition and maturities of which are regularly monitored by management. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 64,102 143,788 18,434 For accounts receivable, the Company determines, on a continuing basis, the allowance for doubtful accounts are based on the estimated realizable value. The Company identifies credit risk on a customer by customer basis. The information is monitored regularly by management. Concentration of credit risk arises when a group of customers having similar characteristics such that their ability to meet their obligations is expected to be affected similarly by changes in economic conditions.	● Concentration of Credit Risk Financial instruments that potentially subject the Company to credit risk consist of cash equivalents and accounts receivable. Cash equivalents are maintained with high credit quality institutions, the composition and maturities of which are regularly monitored by management. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 64,126 420,582 530,206 67,975 For accounts receivable, the Company determines, on a continuing basis, the allowance for doubtful accounts based on the estimated realizable value. The Company identifies credit risk on a customer by customer basis. The information is monitored regularly by management. Concentration of credit risk arises when a group of customers having similar characteristics such that their ability to meet their obligations is expected to be affected similarly by changes in economic conditions.
Liquidity Risk	● Liquidity Risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company’s policy is to ensure that it has sufficient cash to meet its liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. A key risk in managing liquidity is the degree of uncertainty in the cash flow projections. If future cash flows are fairly uncertain, the liquidity risk increases.	● Liquidity Risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company’s policy is to ensure that it has sufficient cash to meet its liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. A key risk in managing liquidity is the degree of uncertainty in the cash flow projections. If future cash flows are fairly uncertain, the liquidity risk increases.
Fair Value Measurement	● Fair Value Measurement The Company follows the guidance of the ASC Topic 820-10, Fair Value Measurements and Disclosures ● Level 1 ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023 ● Level 2 : ● Level 3 The carrying value of the Company’s financial instruments: cash and cash equivalents, accounts receivable, amount due to a related party, accounts payable, income tax payable, amount due to a related party, other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments. Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.	● Fair Value Measurement The Company follows the guidance of the ASC Topic 820-10, Fair Value Measurements and Disclosures ● Level 1 ● Level 2 : ● Level 3 The carrying value of the Company’s financial instruments: cash and cash equivalents, accounts receivable, amount due from a related party, accounts payable, income tax payable, amount due to a related party, other payables and accrued liabilities approximate at their fair values because of the short-term nature of these financial instruments. Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.
Recently Issued Accounting Pronouncements	● Recently Issued Accounting Pronouncements In May 2020, the Financial Accounting Standard Board (“FASB”) issued ASU 2020-05, which is an update to ASU Update No. 2016-13, “ Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326) The Company’s management reviewed all recently issued ASU’s not yet adopted by the Company and does not believe the future adoptions of any such ASU’s may be expected to cause a material impact on the Company’s consolidated financial condition or the results of its operations. ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2022 AND 2023	● Recently Issued Accounting Pronouncements In May 2020, the Financial Accounting Standard Board (“FASB”) issued ASU 2020-05, which is an update to ASU Update No. 2016-13, “ Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In October 2021, the FASB issued ASU 2021-10, Codification Improvements In March 2022, the FASB issued ASU 2022-02, Troubled Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by creditors that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure requirements for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition, the ASU amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination for financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early adoption is also permitted, including adoption in an interim period. The Company is currently evaluating the impact that the standard will have on its consolidated financial statements. Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated balance sheets, consolidated statements of income and comprehensive income and statements of cash flows.
Deferred Offering Costs		● Deferred Offering Costs Deferred offering costs, which consist of legal and other expenses incurred through the balance sheet date that are directly related to the proposed public offering, are capitalized, and will be charged against the gross proceeds of the offering and recorded as reduction of shareholders’ equity upon the completion of the proposed offering. Should the proposed public offering prove to be unsuccessful, these deferred costs, as well as additional expenses incurred, will be charged to the statements of operations and comprehensive income (loss).

BUSINESS OVERVIEW AND BASIS O_2

BUSINESS OVERVIEW AND BASIS OF PRESENTATION (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF COMPANY’S SUBSIDIARIES	Description of subsidiaries incorporated and controlled by the Company: SCHEDULE OF COMPANY’S SUBSIDIARIES Name Background Effective ownership Lucky Time Ventures Limited (“LTV”) ● ● ● ● British Virgin Islands company Incorporated on February 8, 2022 Issued and outstanding 100 100 Investment holding 100 Roma Risk Advisory Limited (“RRA”) ● ● ● ● Hong Kong company Incorporated on August 2, 2018 Issued and outstanding 1 1 Provision of ESG, corporate governance and risk management as well as sustainability and climate change related advisory services 100 Roma Advisory Pte. Ltd. (“Roma (S)”) ● ● ● ● Singaporean company Incorporated on January 3, 2022 Issued and outstanding 100 100 Provision of ESG, corporate governance and risk management as well as sustainability and climate change related advisory services 100	Description of subsidiaries incorporated and controlled by ROMA SCHEDULE OF COMPANY’S SUBSIDIARIES Name Background Effective ownership Lucky Time Ventures Limited (“LTV”) ● British Virgin Islands company 100 ● Incorporated on February 8, 2022 ● Issued and outstanding 100 100 ● Investment holding Roma Risk Advisory Limited (“RRA”) ● Hong Kong company 100 ● Incorporated on August 2, 2018 ● Issued and outstanding 1 1 ● Provision of ESG, corporate governance and risk management as well as sustainability and climate change related advisory services Roma Advisory Pte. Ltd. (“Roma (S)”) ● Singaporean company 100 ● Incorporated on January 3, 2022 ● Issued and outstanding 100 100 ● Provision of ESG, corporate governance and risk management as well as sustainability and climate change related advisory services

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF FOREIGN CURRENCY TRANSLATION EXCHANGE RATE	Translation of amounts from SGD into HKD has been made at the following exchange rates for the six months ended September 30, 2022 and 2023: SCHEDULE OF FOREIGN CURRENCY TRANSLATION EXCHANGE RATE For the Six Months ended September 30, 2022 For the Six Months ended September 30, 2023 (SGD to HKD) (SGD to HKD) Period-end exchange rate 5.4697 5.7369 Period average exchange rate 5.6554 5.8253	Translation of amounts from SGD into HKD has been made at the following exchange rates for the years ended March 31, 2022 and 2023: SCHEDULE OF FOREIGN CURRENCY TRANSLATION EXCHANGE RATE For the Year ended For the Year ended (SGD to HKD) (SGD to HKD) Period-end exchange rate 5.7843 5.9026 Period average exchange rate 5.7720 5.7090
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIFE	SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIFE Expected useful life Office equipment 5	SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIFE Expected useful life Office equipment 5

DISAGGREGATION OF REVENUE (Tabl

DISAGGREGATION OF REVENUE (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DISAGGREGATION OF REVENUE	The following tables present the Company’s revenue disaggregated by geography, based on management’s assessment of available data: SCHEDULE OF DISAGGREGATION OF REVENUE Six Months ended September 30, 2022 2023 2023 HKD HKD USD Hong Kong $ 5,924,582 $ 4,479,661 $ 574,316 Singapore 275,984 598,261 76,700 Total: $ 6,200,566 $ 5,077,922 $ 651,016	The following tables present the Company’s revenue disaggregated by geographical location, based on management’s assessment of available data: SCHEDULE OF DISAGGREGATION OF REVENUE Years ended March 31, 2022 2023 2023 HKD HKD USD Hong Kong $ 13,914,277 $ 12,754,130 $ 1,635,145 Singapore 301,822 881,475 113,009 Total: $ 14,216,099 $ 13,635,605 $ 1,748,154

ACCOUNTS RECEIVABLE, NET (Table

ACCOUNTS RECEIVABLE, NET (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Accounts Receivable Net
SCHEDULE OF ACCOUNTS RECEIVABLE, NET	Accounts receivable, net consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE, NET As of March 31, 2023 September 30, 2023 September 30, 2023 HKD HKD USD (Audited) Accounts receivable – third parties $ 3,520,400 $ 2,038,566 $ 261,354 Less: allowance for doubtful accounts (855,652 ) (899,014 ) (115,258 ) Accounts receivable, net $ 2,664,748 $ 1,139,552 $ 146,096	Accounts receivable, net consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE, NET As of March 31, 2022 2023 2023 HKD HKD USD Accounts receivable – third parties $ 3,822,612 $ 3,520,400 $ 451,333 Less: allowance for doubtful accounts (297,107 ) (855,652 ) (109,699 ) Accounts receivable, net $ 3,525,505 $ 2,664,748 $ 341,634
SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS	The following table presents the activities in the allowance for doubtful accounts for the six months ended September 30, 2022 and 2023. SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS 2023 2022 HKD HKD Balance at April 1, $ 855,652 $ 297,107 Allowance 43,932 71,879 Foreign translation adjustment (570 ) - Written off Exchange difference Balance at September 30, $ 899,014 $ 368,986	The following table presents the activities in the allowance for doubtful accounts for the years ended March 31, 2022 and 2023. SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS 2022 2023 HKD HKD Balance at April 1, $ 181,889 $ 297,107 Balance $ 181,889 $ 297,107 Written off (97,500 ) - Allowance for doubtful debts 212,718 558,069 Exchange difference - 476 Balance at March 31, $ 297,107 $ 855,652 Balance $ 297,107 $ 855,652

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT, NET	Property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET As of March 31, 2023 September 30, 2023 September 30, 2023 HKD HKD USD (Audited) Office equipment, at cost $ 156,202 $ 156,202 $ 20,026 Less: accumulated depreciation (85,521 ) (101,141 ) (12,967 ) Property and equipment, net $ 70,681 $ 55,061 $ 7,059	Property and equipment consisted of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET As of March 31, 2022 2023 2023 HKD HKD USD Office equipment, at cost $ 149,702 $ 156,202 $ 20,026 Less: accumulated depreciation (54,466 ) (85,521 ) (10,964 ) Property and equipment, net $ 95,236 $ 70,681 $ 9,062

DEPOSITS, PREPAYMENTS AND OTH_2

DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES AND DEFERRED OFFERING COST (Tables)	6 Months Ended
	Sep. 30, 2023
Receivables [Abstract]
SCHEDULE OF DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES AND DEFERRED OFFERING COST	SCHEDULE OF DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES AND DEFERRED OFFERING COST March 31, 2023 September 30, 2023 September 30, 2023 As of March 31, 2023 September 30, 2023 September 30, 2023 HKD HKD USD (Audited) Prepayments for operation $ 375,952 $ 68,122 $ 8,734 Deferred offering cost 1,986,279 2,320,579 297,510 Total: $ 2,362,231 $ 2,388,701 $ 306,244

ACCRUED LIABILITIES AND OTHER_2

ACCRUED LIABILITIES AND OTHER PAYABLE (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED LIABILITIES AND OTHER PAYABLE	SCHEDULE OF ACCRUED LIABILITIES AND OTHER PAYABLE March 31, 2023 September 30, 2023 September 30, 2023 As of March 31, 2023 September 30, 2023 September 30, 2023 HKD HKD USD (Audited) Amount due to RAL * $ 2,485,585 $ 2,445,458 $ 313,520 Amount due to former director - 501,797 64,333 Accrued audit fee 730,388 796,688 $ 102,140 Accrued consultancy fee 165,325 - - Accrued professional service fees 476,179 213,800 27,410 Other accrued expenses 44,622 52,897 6,783 Total: $ 3,902,099 $ 4,010,640 $ 514,186 * Roma Appraisals Limited (the “RAL”) ceased to be a related party of the Company after the reorganization in July 2022.	SCHEDULE OF ACCRUED LIABILITIES AND OTHER PAYABLE 2022 2023 2023 As of March 31, 2022 2023 2023 HKD HKD USD Accrued audit fee $ 627,900 $ 730,388 $ 93,639 Amount due to RAL * - 2,485,585 318,665 Accrued consultancy fee - 165,325 21,196 Accrued professional service fees 1,743 476,179 61,049 Other accrued expenses 42,298 44,622 5,720 Total $ 671,941 $ 3,902,099 $ 500,269 * Roma Appraisals Limited (the “RAL”) was no longer related party of the Company after the reorganization in July 2022.

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Loss per share :-
SCHEDULE OF NET LOSS PER SHARE AND WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES OUTSTANDING	Basic net loss per share is computed using the weighted average number of ordinary shares outstanding during the year. The following table sets forth the computation of basic and diluted net loss per share for the six months ended September 30, 2022 and 2023: SCHEDULE OF NET LOSS PER SHARE AND WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES OUTSTANDING 2022 2023 2023 Six Months ended September 30, 2022 2023 2023 HKD HKD USD Net loss attributable to ordinary shareholders $ (693,556 ) $ (1,756,610 ) $ (225,205 ) Weighted average ordinary shares outstanding – Basic and diluted 6,562,500 7,127,516 7,127,516 Net loss per share – Basic and diluted $ (0.11 ) $ (0.25 ) $ (0.03 )	Basic net loss per share is computed using the weighted average number of ordinary shares outstanding during the year. The following table sets forth the computation of basic and diluted net loss per share for the years ended March 31, 2022 and 2023: SCHEDULE OF NET LOSS PER SHARE AND WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES OUTSTANDING 2022 2023 2023 Years ended March 31, 2022 2023 2023 HKD HKD USD Net loss attributable to ordinary shareholders $ (1,022,362 ) $ (1,011,804 ) $ (129,719 ) Weighted average ordinary shares outstanding – Basic and diluted 6,562,500 6,598,926 6,598,926 Net loss per share – Basic and diluted $ (0.16 ) $ (0.15 ) $ (0.02 )

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF PROVISION FOR INCOME TAXES	The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES 2022 2023 2023 Six Months ended September 30, 2022 2023 2023 HKD HKD USD Current tax $ - $ - $ - Deferred tax - $ - $ - Income tax expense $ - $ - $ -	The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES 2022 2023 2023 Years ended March 31, 2022 2023 2023 HKD HKD USD Current $ - $ 2,509 $ 322 Deferred - - - Total income tax expense $ - $ 2,509 $ 322
SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE	The reconciliation of income tax rate to the effective income tax rate based on loss before income taxes for the six months ended September 30, 2022 and 2023 are as follows: SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE 2022 2023 2023 Six Months ended September 30, 2022 2023 2023 HKD HKD USD Loss before income taxes $ (713,302 ) $ (2,048,347 ) $ 337,977 Statutory income tax rate 16.5 % 16.5 % 16.5 % Income tax expense at statutory rate (117,695 ) (337,977 ) (43,330 ) Items not subject to taxes (54,410 ) - - Items not deductible from tax - 13,036 1,671 Property and equipment (2,154 ) - - Valuation allowance 174,259 324,941 41,659 Under provision of prior years Income tax expense $ - $ - $ -	The reconciliation of income tax rate to the effective income tax rate based on loss before income taxes for the years ended March 31, 2022 and 2023 are as follows: SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE 2022 2023 2023 Years ended March 31, 2022 2023 2023 HKD HKD USD Loss before income taxes $ (986,487 ) $ (1,039,994 ) $ (133,332 ) Statutory income tax rate 16.5 % 16.5 % 16.5 % Income tax benefit at statutory rate (162,770 ) (171,599 ) (22,000 ) Items not subject to taxes (124,491 ) (60,838 ) (7,799 ) Items not deductible from tax 96 - - Property and equipment (8,100 ) 4,052 519 Valuation allowance 295,265 228,385 29,280 Under provision of prior years - 2,509 322 Income tax expense $ - $ 2,509 $ 322
SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS	The following table sets forth the significant components of the deferred tax assets of the Company as of March 31, 2023 and September 30, 2023: SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS 2023 2023 2023 March 31, September 30, 2023 2023 2023 HKD HKD USD (Audited) Deferred tax assets: Net operating loss carry forwards $ 576,546 $ 903,514 $ 115,835 Less: valuation allowance (576,546 ) (903,514 ) (115,835 ) Deferred tax assets $ - $ - $ -	The following table sets forth the significant components of the deferred tax assets of the Company as of March 31, 2022 and 2023: SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS 2022 2023 2023 As of March 31, 2022 2023 2023 HKD HKD USD Deferred tax assets: Net operating loss carry forwards $ 348,160 $ 576,546 $ 73,916 Less: valuation allowance (348,160 ) (576,546 ) (73,916 ) Deferred tax assets $ - $ - $ -

RELATED PARTY TRANSACTIONS AN_2

RELATED PARTY TRANSACTIONS AND BALANCES (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Related Party Transactions [Abstract]
SUMMARY OF RELATIONSHIP WITH COMPANY	The related party of the Company with whom transactions are reported in these unaudited condensed consolidated financial statements are as follows: SUMMARY OF RELATIONSHIP WITH COMPANY Name of Individual Relationship with the Company Roma Appraisals Limited (the “RAL”) A company formerly controlled by Mr. Cheng Top Elect Group Limited (“Top Elect”) A company controlled by Director, Ms. Luk Ranger Advisory Co. Limited (“Ranger”) A company formerly controlled by Mr. Cheng Claire Luk (“Ms. Luk”) Director of the Company Kingsley Cheng (“Mr. Cheng”) Former director of the Company	The related party of the Company with whom transactions are reported in these financial statements are as follows: SUMMARY OF RELATIONSHIP WITH COMPANY Name of Individual Relationship with the Company Roma Appraisals Limited (the “RAL”) An affiliate of RRA prior to the reorganization Roma Group Limited (the “RGL”) An affiliate of RRA prior to the reorganization Project P Enterprise Limited (the “Project P”) An affiliate of RRA prior to the reorganization Roma Oil and Mining Associated Limited (the “ROM”) An affiliate of RRA prior to the reorganization KLS Consultants Limited (the “KLS”) An affiliate of RRA prior to the reorganization B.I. Appraisals Limited (the “B.I. Appraisals”) An affiliate of RRA prior to the reorganization B.I. ESG Advisory Limited (the “B.I. ESG”) Limited An affiliate of RRA prior to the reorganization Roma Credit & Risk (the “C&R”) An affiliate of RRA prior to the reorganization M Success Finance Ltd (the “MSF”) An affiliate of RRA prior to the reorganization Charleton Holdings Limited (the “Charleton”) An affiliate of RRA prior to the reorganization Top Elect Group Limited (“Top Elect”) Related company formerly controlled by Mr. Cheng and Ranger Advisory Co. Limited (“Ranger”) Related company formerly controlled by Mr. Cheng Kingsley Cheng Former director of the Company Claire Luk Director of the Company
SCHEDULE OF RELATED PARTY TRANSACTIONS	SCHEDULE OF RELATED PARTY TRANSACTIONS 2023 2023 2023 March, 31, September 30, 2023 2023 2023 Name Nature HKD HKD USD Ranger * Accounts payable $ 205,767 $ - $ - Top Elect Subscription receivables $ - $ 9,384 $ 1,203 Ms. Luk Due to directors $ 58,500 $ 1,136,666 $ 145,726 Mr. Cheng * Due to directors $ 501,797 $ - $ - * Mr. Cheng resigned as Director of the Company on April 6, 2023. As a result, Ranger ceased to be related party since April 6, 2023.	Accounts payable - related parties SCHEDULE OF RELATED PARTY TRANSACTIONS March 31, 2022 2023 HKD HKD Ranger $ 1,275,045 $ 205,767 Due to related parties 2022 2023 March 31, 2022 2023 HKD HKD RAL $ 1,340,037 $ - Kingsley Cheng - 501,797 Claire Luk - 58,500 Due to related parties $ 1,340,037 $ 560,297 Due to related parties represent advances from its related parties for the Company’s payment for daily operating purpose. The balances are unsecured, non-interest bearing, and payable on demand. Revenue Years ended March 31, 2022 2023 HKD HKD B.I. Appraisals $ 86,000 $ - Cost of Revenue Years ended March 31, 2022 2023 HKD HKD Ranger $ 2,973,970 $ - Operating expenses 2022 2023 Years ended March 31, 2022 2023 HKD HKD RAL $ 4,851,764 $ - Project P 60,302 - KLS 83,783 - Operating expenses $ 4,995,849 $ -

CONCENTRATIONS OF RISK (Tables)

CONCENTRATIONS OF RISK (Tables)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Risks and Uncertainties [Abstract]
SCHEDULE OF REVENUE BY GEOGRAPHIC LOCATIONS	Most of the customers are located in Hong Kong. The following table sets out a breakdown of our revenue by geographic locations of our clients for the six months ended September 30, 2022 and 2023: SCHEDULE OF REVENUE BY GEOGRAPHIC LOCATIONS 2022 2023 2023 Six Months ended September 30, 2022 2023 2023 HKD HKD USD Hong Kong $ 5,924,582 $ 4,479,661 $ 574,316 Singapore 275,984 598,261 76,700 Total: $ 6,200,566 $ 5,077,922 $ 651,016 Revenue Total $ 6,200,566 $ 5,077,922 $ 651,016
SCHEDULE OF DIRECT COST AND OUTSTANDING PAYABLE	SCHEDULE OF DIRECT COST AND OUTSTANDING PAYABLE Six Months ended September 30, 2023 September 30, 2023 Vendor Operating cost Percentage Accounts HKD HKD Vendor A $ 516,131 15 % $ 205,767	SCHEDULE OF DIRECT COST AND OUTSTANDING PAYABLE Year ended March 31, 2022 March 31, 2022 Vendors Operating cost Percentage Accounts HKD HKD Ranger $ 2,973,970 40 % $ 1,275,045

SCHEDULE OF COMPANY_S SUBSIDIAR

SCHEDULE OF COMPANY’S SUBSIDIARIES (Details)	6 Months Ended	12 Months Ended
	Sep. 30, 2023 USD ($) shares	Mar. 31, 2023 USD ($) shares		Sep. 30, 2023 HKD ($) shares	Sep. 30, 2023 SGD ($) shares	Mar. 31, 2023 HKD ($) shares		Mar. 31, 2023 SGD ($) shares	Apr. 11, 2022 shares	Mar. 31, 2022 HKD ($) shares
Common stock, shares issued	7,975,347	6,646,122		7,975,347	7,975,347	6,646,122		6,646,122	6,562,500	6,562,500
Common stock, shares outstanding	7,975,347	6,646,122		7,975,347	7,975,347	6,646,122		6,646,122	6,562,500	6,562,500
Ordinary shares value	$ 7,975	$ 6,646	[1]	$ 62,208		$ 51,839	[1]			$ 51,187	[1]
Lucky Time Ventures Limited [Member]
Incorporation date	Feb. 08, 2022	Feb. 08, 2022
Common stock, shares issued	100	100		100	100	100		100
Common stock, shares outstanding	100	100		100	100	100		100
Ordinary shares value | $	$ 100	$ 100
Lucky Time Ventures Limited [Member] | Roma Advisory Pte Ltd [Member]
Effective ownership, percentage	100%	100%		100%	100%	100%		100%
Roma Risk Advisory Limited [Member]
Incorporation date	Aug. 02, 2018	Aug. 02, 2018
Common stock, shares issued	1	1		1	1	1		1
Common stock, shares outstanding	1	1		1	1	1		1
Ordinary shares value | $				$ 1		$ 1
Roma Risk Advisory Limited [Member] | Lucky Time Ventures Limited [Member]
Effective ownership, percentage	100%	100%		100%	100%	100%		100%
Roma Advisory Pte Ltd [Member]
Incorporation date	Jan. 03, 2022	Jan. 03, 2022
Common stock, shares issued	100	100		100	100	100		100
Common stock, shares outstanding	100	100		100	100	100		100
Ordinary shares value | $					$ 100			$ 100
Roma Advisory Pte Ltd [Member] | Roma Risk Advisory Limited [Member]
Effective ownership, percentage	100%	100%		100%	100%	100%		100%
[1]The shares amounts are presented on a retroactive basis.

SCHEDULE OF FOREIGN CURRENCY TR

SCHEDULE OF FOREIGN CURRENCY TRANSLATION EXCHANGE RATE (Details)	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Mar. 31, 2022
Period End Exchange Rate [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign currency exchange rate, translation	5.7369	5.9026	5.4697	5.7843
Period Average Exchange Rate [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Foreign currency exchange rate, translation	5.8253	5.7090	5.6554	5.7720

BUSINESS OVERVIEW AND BASIS O_3

BUSINESS OVERVIEW AND BASIS OF PRESENTATION (Details Narrative)	Jan. 11, 2024 HKD ($) $ / shares shares	Sep. 30, 2023 $ / shares shares	Mar. 31, 2023 $ / shares shares	Apr. 11, 2022 $ / shares	Mar. 31, 2022 $ / shares
Ordinary shares, per shares | $ / shares		$ 0.001	$ 0.001	$ 0.001	$ 0.001
IPO [Member]
Offering ordinary shares | shares	2,449,943
Ordinary shares, per shares | $ / shares	$ 4
Gross proceeds from offering shares | $	$ 9,799,772
Shareholder [Member] | IPO [Member]
Gross proceeds from offering shares | $	$ 2,502,068
Sale of stock, shares | shares	625,517
Sale of stock, per share | $ / shares	$ 4
Roma Risk Advisory Limited [Member] | Lucky Time Ventures Limited [Member]
Effective ownership, percentage		100%	100%
Roma Risk Advisory Limited [Member] | Mr Cheng King Yip [Member] | Lucky Time Ventures Limited [Member]
Effective ownership, percentage		100%	100%
Owned shares | shares		6,562,499	6,562,500

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIFE (Details)	Sep. 30, 2023	Mar. 31, 2023
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Expected useful life	5 years	5 years

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	6 Months Ended			12 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2023 HKD ($) $ / shares shares	Sep. 30, 2022 HKD ($) shares	Mar. 31, 2023 USD ($) $ / shares shares	Mar. 31, 2023 HKD ($) $ / shares shares	Mar. 31, 2022 HKD ($) shares	Sep. 30, 2023 HKD ($)	Mar. 31, 2023 HKD ($)
Product Information [Line Items]
Convenience translation rate per share | (per share)	$ 1	$ 7.8
Government grant			$ 336,200	$ 47,564	$ 371,000	$ 750,000
Income tax examination, likelihood of settlement	the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts	the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts		the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts	the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts
Income tax, interest and penalties | $		$ 0	$ 0		$ 0	0
Unrecognized tax benefits | $						$ 0	$ 0	$ 0
Dilutive shares | shares	0	0	0	0	0	0
Defined contribution plans	$ 17,388	$ 135,626	$ 142,819	$ 36,523	$ 284,883	$ 170,692
Segment reporting description	one reporting business segment in two (2) geographical locations, being Hong Kong and Singapore	one reporting business segment in two (2) geographical locations, being Hong Kong and Singapore	one reporting business segment in two (2) geographical locations, being Hong Kong and Singapore	one reporting business segment in Hong Kong and Singapore	one reporting business segment in Hong Kong and Singapore	one reporting business segment in Hong Kong and Singapore
Cash	$ 18,434			$ 67,975		$ 420,582	$ 143,788	$ 530,206
Minimum [Member]
Product Information [Line Items]
Convenience translation rate per share | $ / shares					$ 1
Maximum [Member]
Product Information [Line Items]
Convenience translation rate per share | $ / shares				$ 0.1282
Credit Concentration Risk [Member]
Product Information [Line Items]
Credit compensation	$ 64,102	$ 500,000		$ 64,126	$ 500,000

LIQUIDITY AND CAPITAL RESOURC_2

LIQUIDITY AND CAPITAL RESOURCES (Details Narrative)	6 Months Ended				12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 USD ($)	Mar. 31, 2022 HKD ($)	Sep. 30, 2023 HKD ($)	Mar. 31, 2023 HKD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 225,205	$ 1,756,610	$ 88,917	$ 693,556	$ 129,719	$ 1,011,804	$ 131,073	$ 1,022,362
Cash	18,434				67,975			420,582	$ 143,788	$ 530,206
Net cash used in operating activities	7,761	60,542		370,108	(70,078)	(546,611)		(96,883)
Loss from operation	$ 222,737	$ 1,737,355		$ 1,004,739	173,665	1,354,586		$ 1,821,438
Cash inflows					$ 13,283	$ 103,611

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE (Details)	6 Months Ended			12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2022 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Disaggregation of Revenue [Line Items]
Revenue	$ 651,016	$ 5,077,922	$ 6,200,566	$ 1,748,154	$ 13,635,605	$ 14,216,099
HONG KONG
Disaggregation of Revenue [Line Items]
Revenue	574,316	4,479,661	5,924,582	1,635,145	12,754,130	13,914,277
SINGAPORE
Disaggregation of Revenue [Line Items]
Revenue	$ 76,700	$ 598,261	$ 275,984	$ 113,009	$ 881,475	$ 301,822

SCHEDULE OF ACCOUNTS RECEIVABLE

SCHEDULE OF ACCOUNTS RECEIVABLE, NET (Details)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Accounts Receivable Net
Accounts receivable - third parties	$ 261,354	$ 2,038,566	$ 451,333	$ 3,520,400	$ 3,822,612
Less: allowance for doubtful accounts	(115,258)	(899,014)	(109,699)	(855,652)	(297,107)
Accounts receivable, net	$ 146,096	$ 1,139,552	$ 341,634	$ 2,664,748	$ 3,525,505

SCHEDULE OF ALLOWANCE FOR DOUBT

SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS (Details) - HKD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Accounts Receivable Net
Balance	$ 855,652	$ 297,107	$ 297,107	$ 181,889
Allowance for doubtful debts	43,932	71,879	558,069	212,718
Foreign translation adjustment	(570)
Written off				(97,500)
Exchange difference			476
Balance	$ 899,014	$ 368,986	$ 855,652	$ 297,107

ACCOUNTS RECEIVABLE, NET (Detai

ACCOUNTS RECEIVABLE, NET (Details Narrative) - HKD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Accounts Receivable Net
Provision for allowance	$ 43,932	$ 71,879	$ 558,069	$ 212,718

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT, NET (Details)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Property, Plant and Equipment [Abstract]
Office equipment, at cost	$ 20,026	$ 156,202	$ 20,026	$ 156,202	$ 149,702
Less: accumulated depreciation	(12,967)	(101,141)	(10,964)	(85,521)	(54,466)
Property and equipment, net	$ 7,059	$ 55,061	$ 9,062	$ 70,681	$ 95,236

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details Narrative)	6 Months Ended			12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2022 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 2,003	$ 15,620	$ 15,435	$ 3,981	$ 31,055	$ 21,601

SCHEDULE OF DEPOSITS, PREPAYMEN

SCHEDULE OF DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES AND DEFERRED OFFERING COST (Details)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Receivables [Abstract]
Prepayments for operation	$ 8,734	$ 68,122	$ 48,199	$ 375,952	$ 105,867
Deferred offering cost	297,510	2,320,579	$ 254,651	1,986,279
Total:	$ 306,244	$ 2,388,701		$ 2,362,231

SCHEDULE OF ACCRUED LIABILITIES

SCHEDULE OF ACCRUED LIABILITIES AND OTHER PAYABLE (Details)	Sep. 30, 2023 USD ($)		Sep. 30, 2023 HKD ($)		Mar. 31, 2023 USD ($)		Mar. 31, 2023 HKD ($)		Mar. 31, 2022 HKD ($)
Payables and Accruals [Abstract]
Amount due to RAL*	$ 313,520	[1]	$ 2,445,458	[1]	$ 318,665	[2]	$ 2,485,585	[1],[2]		[2]
Amount due to former director	64,333		501,797
Accrued audit fee	102,140		796,688		93,639		730,388		627,900
Accrued consultancy fee					21,196		165,325
Accrued professional service fees	27,410		213,800		61,049		476,179		1,743
Other accrued expenses	6,783		52,897		5,720		44,622		42,298
Total	$ 514,186		$ 4,010,640		$ 500,269		$ 3,902,099		$ 671,941
[1]Roma Appraisals Limited (the “RAL”) ceased to be a related party of the Company after the reorganization in July 2022.[2]Roma Appraisals Limited (the “RAL”) was no longer related party of the Company after the reorganization in July 2022.

SCHEDULE OF NET LOSS PER SHARE

SCHEDULE OF NET LOSS PER SHARE AND WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES OUTSTANDING (Details)	6 Months Ended				12 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2023 HKD ($) $ / shares shares	Sep. 30, 2022 USD ($) shares	Sep. 30, 2022 HKD ($) $ / shares shares	Mar. 31, 2023 USD ($) $ / shares shares		Mar. 31, 2023 HKD ($) $ / shares shares		Mar. 31, 2022 USD ($) shares		Mar. 31, 2022 HKD ($) $ / shares shares
Loss per share :-
Net loss attributable to ordinary shareholders	$ (225,205)	$ (1,756,610)	$ (88,917)	$ (693,556)	$ (129,719)		$ (1,011,804)		$ (131,073)		$ (1,022,362)
Weighted average ordinary shares outstanding - Basic	7,127,516	7,127,516	6,562,500	6,562,500	6,598,926	[1]	6,598,926	[1]	6,562,500	[1]	6,562,500	[1]
Weighted average ordinary shares outstanding - Diluted	7,127,516	7,127,516	6,562,500	6,562,500	6,598,926	[1]	6,598,926	[1]	6,562,500	[1]	6,562,500	[1]
Net loss per share - Basic | (per share)	$ (0.03)	$ (0.25)		$ (0.11)	$ (0.02)		$ (0.15)				$ (0.16)
Net loss per share - Diluted | (per share)	$ (0.03)	$ (0.25)		$ (0.11)	$ (0.02)		$ (0.15)				$ (0.16)
[1]The shares amounts are presented on a retroactive basis.

NET LOSS PER SHARE (Details Nar

NET LOSS PER SHARE (Details Narrative) - shares	6 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2023	Mar. 31, 2022
Loss per share :-
Dilutive shares	0	0	0	0

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)	Jul. 26, 2023	Oct. 24, 2022	Sep. 30, 2023	Mar. 31, 2023	Sep. 02, 2022	Apr. 11, 2022	Mar. 31, 2022
Common stock, shares authorized			500,000,000	500,000,000	500,000,000	50,000,000	500,000,000
Common stock, shares issued			7,975,347	6,646,122		6,562,500	6,562,500
Common stock, shares outstanding			7,975,347	6,646,122		6,562,500	6,562,500
Common stock, per share			$ 0.001	$ 0.001		$ 0.001	$ 0.001
Cash consideration		$ 77,641
Next Master Investments Limited [Member]
Issued share of common stock	61,038	38,622
Shares issued, price per share		$ 2
Cash consideration	$ 65	$ 77,244
Additional shares of common stock		45,000
Settlement of debt		$ 90,000
Top Elect Group Limited (“Top Elect”) [Member]
Issued share of common stock	1,202,981
Cash consideration	$ 1,203
Trade Expert Holdings Limited [Member]
Issued share of common stock	65,206
Cash consideration	$ 61

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAXES (Details)	6 Months Ended			12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2022 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Income Tax Disclosure [Abstract]
Current tax				$ 322	$ 2,509
Deferred tax
Income tax expense				$ 322	$ 2,509

SCHEDULE OF RECONCILIATION OF E

SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE (Details)	6 Months Ended			12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2022 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Income Tax Disclosure [Abstract]
Loss before income taxes	$ 337,977	$ (2,048,347)	$ (713,302)	$ (133,332)	$ (1,039,994)	$ (986,487)
Statutory income tax rate	16.50%	16.50%	16.50%	16.50%	16.50%	16.50%
Income tax benefit at statutory rate	$ (43,330)	$ (337,977)	$ (117,695)	$ (22,000)	$ (171,599)	$ (162,770)
Items not subject to taxes			(54,410)	(7,799)	(60,838)	(124,491)
Items not deductible from tax	1,671	13,036				96
Property and equipment			(2,154)	519	4,052	(8,100)
Valuation allowance	41,659	324,941	174,259	29,280	228,385	295,265
Under provision of prior years				322	2,509
Income tax expense				$ 322	$ 2,509

SCHEDULE OF COMPONENTS OF DEFER

SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS (Details)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Deferred tax assets:
Net operating loss carry forwards	$ 115,835	$ 903,514	$ 73,916	$ 576,546	$ 348,160
Less: valuation allowance	(115,835)	(903,514)	(73,916)	(576,546)	(348,160)
Deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	6 Months Ended				12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2023 SGD ($)	Sep. 30, 2022 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2023 SGD ($)	Mar. 31, 2022 HKD ($)	Sep. 30, 2023 HKD ($)	Mar. 31, 2023 HKD ($)
Operating Loss Carryforwards [Line Items]
Federal statutory income tax rate	16.50%	16.50%	16.50%	16.50%	16.50%	16.50%	16.50%	16.50%
Net operating losses	$ 702,031				$ 447,977				$ 5,475,840	$ 3,494,218
Statutory income tax	$ (43,330)	$ (337,977)		$ (117,695)	$ (22,000)	$ (171,599)		$ (162,770)
Inland Revenue, Singapore (IRAS) [Member]
Operating Loss Carryforwards [Line Items]
Federal statutory income tax rate	17%	17%	17%		17%	17%	17%
Foreign income tax rate	75%	75%	75%
Statutory income tax		$ 57,369	$ 10,000			$ 57,843	$ 10,000
Exempted from income tax rate	50%	50%	50%		50%	50%	50%
Exempted from income tax		$ 1,099,011	$ 190,000			$ 1,099,017	$ 190,000

SUMMARY OF RELATIONSHIP WITH CO

SUMMARY OF RELATIONSHIP WITH COMPANY (Details)	6 Months Ended	12 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Claire Luk [Member]
Related Party Transaction [Line Items]
Relationship with Company	Director of the Company	Director of the Company
Kingsley Cheng [Member]
Related Party Transaction [Line Items]
Relationship with Company	Former director of the Company	Former director of the Company
Roma Appraisals Limited (the “RAL”) [Member]
Related Party Transaction [Line Items]
Relationship with Company	A company formerly controlled by Mr. Cheng	An affiliate of RRA prior to the reorganization
Top Elect Group Limited (“Top Elect”) [Member]
Related Party Transaction [Line Items]
Relationship with Company	A company controlled by Director, Ms. Luk	Related company formerly controlled by Mr. Cheng and
Ranger Advisory Co. Limited (“Ranger”) [Member]
Related Party Transaction [Line Items]
Relationship with Company	A company formerly controlled by Mr. Cheng	Related company formerly controlled by Mr. Cheng
Roma Group Limited (the “RGL”) [Member]
Related Party Transaction [Line Items]
Relationship with Company		An affiliate of RRA prior to the reorganization
Project P Enterprise Limited (the “Project P”) [Member]
Related Party Transaction [Line Items]
Relationship with Company		An affiliate of RRA prior to the reorganization
Roma Oil and Mining Associated Limited (the “ROM”) [Member]
Related Party Transaction [Line Items]
Relationship with Company		An affiliate of RRA prior to the reorganization
KLS Consultants Limited (the “KLS”) [Member]
Related Party Transaction [Line Items]
Relationship with Company		An affiliate of RRA prior to the reorganization
B.I. Appraisals Limited (the “B.I. Appraisals”) [Member]
Related Party Transaction [Line Items]
Relationship with Company		An affiliate of RRA prior to the reorganization
B.I. ESG Advisory Limited (the “B.I. ESG”) Limited [Member]
Related Party Transaction [Line Items]
Relationship with Company		An affiliate of RRA prior to the reorganization
Roma Credit & Risk (the “C&R”) [Member]
Related Party Transaction [Line Items]
Relationship with Company		An affiliate of RRA prior to the reorganization
M Success Finance Ltd (the “MSF”) [Member]
Related Party Transaction [Line Items]
Relationship with Company		An affiliate of RRA prior to the reorganization

SCHEDULE OF RELATED PARTY TRANS

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details)		6 Months Ended			12 Months Ended
		Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2022 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)	Sep. 30, 2023 HKD ($)		Mar. 31, 2023 HKD ($)
Related Party Transaction [Line Items]
Accounts payable	[1]
Subscription receivables		1,203						$ 9,384
Revenue		651,016	$ 5,077,922	$ 6,200,566
Cost of revenue		453,498	3,537,287	3,734,965	$ 1,007,578	$ 7,859,107	$ 7,407,541
Operating expenses		420,255	$ 3,277,990	$ 3,470,340	914,241	7,131,084	8,629,996
Ranger Advisory Co. Limited (“Ranger”) [Member]
Related Party Transaction [Line Items]
Accounts payable							1,275,045		[1]	205,767	[1]
Cost of revenue							2,973,970
Ms. Luk [Member]
Related Party Transaction [Line Items]
Due to related parties		145,726						1,136,666		58,500
Mr. Cheng [Member]
Related Party Transaction [Line Items]
Due to related parties	[1]									501,797
Roma Appraisals Limited (the “RAL”) [Member]
Related Party Transaction [Line Items]
Due to related parties							1,340,037
Operating expenses							4,851,764
Kingsley Cheng [Member]
Related Party Transaction [Line Items]
Due to related parties										501,797
Claire Luk [Member]
Related Party Transaction [Line Items]
Due to related parties										58,500
Related Party [Member]
Related Party Transaction [Line Items]
Due to related parties		$ 145,726			$ 71,833		1,340,037	$ 1,136,666		$ 560,297
Operating expenses							4,995,849
B.I. Appraisals Limited (the “B.I. Appraisals”) [Member]
Related Party Transaction [Line Items]
Revenue							86,000
Project P Enterprise Limited (the “Project P”) [Member]
Related Party Transaction [Line Items]
Operating expenses							60,302
KLS Consultants Limited (the “KLS”) [Member]
Related Party Transaction [Line Items]
Operating expenses							$ 83,783
[1]Mr. Cheng resigned as Director of the Company on April 6, 2023. As a result, Ranger ceased to be related party since April 6, 2023.

RELATED PARTY TRANSACTIONS AN_3

RELATED PARTY TRANSACTIONS AND BALANCES (Details Narrative)	6 Months Ended
	Sep. 30, 2022 HKD ($)
Related Party Transactions [Abstract]
Management fee expense	$ 871,000

SCHEDULE OF REVENUE BY GEOGRAPH

SCHEDULE OF REVENUE BY GEOGRAPHIC LOCATIONS (Details)	6 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2022 HKD ($)
Revenue Total	$ 651,016	$ 5,077,922	$ 6,200,566
HONG KONG
Revenue Total	574,316	4,479,661	5,924,582
SINGAPORE
Revenue Total	$ 76,700	$ 598,261	$ 275,984

SCHEDULE OF DIRECT COST AND OUT

SCHEDULE OF DIRECT COST AND OUTSTANDING PAYABLE (Details)	6 Months Ended			12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 HKD ($)	Sep. 30, 2022 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)	Sep. 30, 2023 HKD ($)	Mar. 31, 2023 HKD ($)
Concentration Risk [Line Items]
Operating cost	$ 420,255	$ 3,277,990	$ 3,470,340	$ 914,241	$ 7,131,084	$ 8,629,996
Accounts payable	$ 26,380			$ 35,868		1,339,045	$ 205,767	$ 279,767
Vendor A [Member]
Concentration Risk [Line Items]
Operating cost		$ 516,131
Accounts payable							$ 205,767
Vendor A [Member] | Accounts Payable [Member] | Vendor Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage	15%	15%
Vendor Ranger [Member]
Concentration Risk [Line Items]
Operating cost						2,973,970
Accounts payable						$ 1,275,045
Vendor Ranger [Member] | Accounts Payable [Member] | Vendor Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage						40%

CONCENTRATIONS OF RISK (Details

CONCENTRATIONS OF RISK (Details Narrative)	6 Months Ended		12 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022	Mar. 31, 2023 USD ($)	Mar. 31, 2022 HKD ($)	Sep. 30, 2023 HKD ($)	Mar. 31, 2023 HKD ($)
Concentration Risk [Line Items]
Deposit	$ 64,102		$ 64,126		$ 500,000	$ 500,000
Cash and cash equivalents	$ 18,434		$ 67,975	$ 420,582	$ 143,788	$ 530,206
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | No Customer [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10%	10%	10%	10%
Accounts Payable [Member] | Vendor Concentration Risk [Member] | No Vendors [Member]
Concentration Risk [Line Items]
Concentration risk percentage	10%	10%
Accounts Payable [Member] | Vendor Concentration Risk [Member] | Vendor [Member]
Concentration Risk [Line Items]
Concentration risk percentage				10%
Accounts Payable [Member] | Vendor Concentration Risk [Member] | No Vendor [Member]
Concentration Risk [Line Items]
Concentration risk percentage			10%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | No Customer [Member]
Concentration Risk [Line Items]
Concentration risk percentage			10%	10%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Concentration Risk [Line Items]
Concentration risk percentage	12%		12%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)					6 Months Ended	12 Months Ended
	Jan. 11, 2024	Jul. 26, 2023	Jul. 26, 2023	Oct. 24, 2022	Sep. 30, 2023	Mar. 31, 2023	[1]	May 10, 2024
Subsequent Event [Line Items]
Cash consideration				$ 77,641
Top Elect Group Limited (“Top Elect”) [Member]
Subsequent Event [Line Items]
Issued share of common stock		1,202,981
Cash consideration		$ 1,203
Trade Expert Holdings Limited [Member]
Subsequent Event [Line Items]
Issued share of common stock		65,206
Cash consideration		$ 61
Next Master Investments Limited [Member]
Subsequent Event [Line Items]
Issued share of common stock		61,038		38,622
Cash consideration		$ 65		$ 77,244
Subsequent Event [Member] | Top Elect Group Limited (“Top Elect”) [Member]
Subsequent Event [Line Items]
Issued share of common stock			1,202,981
Cash consideration			$ 1,203
Subsequent Event [Member] | Trade Expert Holdings Limited [Member]
Subsequent Event [Line Items]
Issued share of common stock			65,206
Cash consideration			$ 65
Subsequent Event [Member] | Next Master Investments Limited [Member]
Subsequent Event [Line Items]
Issued share of common stock			61,038
Cash consideration			$ 61
Common Stock [Member]
Subsequent Event [Line Items]
Issued share of common stock					1,329,225	38,622
Common Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Shares offering to public	2,449,943
Shares offering to public, share price	$ 4
Net proceed from offering	$ 8,680,594
Shares issued								1,539,281
[1]The shares amounts are presented on a retroactive basis.