Reitar Logtech Holdings Limited Ordinary shares (RITR) POS AM 2 Aug 24 Prospectus update (post-effective amendment) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Mar. 31, 2024
Document Information Line Items
Entity Registrant Name	Reitar Logtech Holdings Limited
Document Type	POS AM
Amendment Flag	true
Amendment Description	The registrant is filing this post-effective amendment no. 1 to Form F-1 (the “Post-Effective Amendment No. 1”) to update its Registration Statement on Form F-1, as amended (File No. 333-278295) (the “Registration Statement”), initially filed by the registrant with the U.S. Securities and Exchange Commission (the “SEC”) on March 28, 2024 and originally declared effective by the SEC on June 28, 2024, to include the audited consolidated financial statements for the fiscal year ended March 31, 2024, and to update certain other information contained herein.The information included in this Post-Effective Amendment No. 1 amends the Registration Statement and the prospectus contained therein. No additional securities are being registered under this Post-Effective Amendment No. 1 and no securities have been sold under the Registration Statement. No additional securities are being registered under this post-effective amendment. All applicable registration fees were paid at the time of the original filing of the Registration Statement.This Post-Effective Amendment No. 1 contains two prospectuses, as set forth below.•        Public offering prospectus. A prospectus to be used for the initial public offering by us of 2,125,000 of our Class A ordinary shares (the “IPO”), or the public offering prospectus, through the underwriters named in the “Underwriting” section of the public offering prospectus.•        Resale prospectus. A prospectus to be used for the potential resale by our existing shareholder, Universe Palace Limited, (the “Resale Shareholder”) of 1,200,000 of our Class A ordinary shares.The resale prospectus is substantively identical to the public offering prospectus, except for the following principal points:•        they contain different front covers;•        all references in the public offering prospectus to “this offering” will be changed to “the IPO,” defined as the underwritten initial public offering of our ordinary shares, in the resale prospectus;•        all references in the public offering prospectus to “underwriters” will be changed to “underwriters of the IPO” in the resale prospectus;•        they contain different “Use of Proceeds” sections;•        a “Resale Shareholder” section is included in the resale prospectus;•        they contain different “The Offering” sections;•        the section “Shares Eligible for Future Sale — Resale Prospectus” from the public offering prospectus is deleted from the resale prospectus;•        the “Underwriting” section from the public offering prospectus is deleted from the resale prospectus and a “Plan of Distribution” section is inserted in its place;•        the “Legal Matters” section in the resale prospectus deletes the reference to counsel for the underwriters; and•        they contain different back covers.The registrant has included in this registration statement a set of alternate pages after the back cover page of the public offering prospectus, or the Alternate Pages, to reflect the foregoing differences in the resale prospectus as compared to the public offering prospectus. The public offering prospectus will exclude the Alternate Pages and will be used for the public offering by the registrant. The resale prospectus will be substantively identical to the public offering prospectus except for the addition or substitution of the Alternate Pages and will be used for the resale offering by the Resale Shareholder.
Entity Central Index Key	0001951229
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	E9

Consolidated Balance Sheets

Consolidated Balance Sheets		Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
CURRENT ASSETS
Cash and cash equivalents		$ 6,390,861	$ 816,630	$ 46,613,240
Restricted cash		18,059,262	2,307,627
Contracts receivable, net		27,414,118	3,502,999	19,994,756
Contract assets, net		59,554,163	7,609,880	16,120,142
Retention receivables, net		332,567	42,496	675,000
Prepaid expenses and other receivables, net		75,697,151	9,672,643	70,426,845
Total current assets		187,448,122	23,952,275	153,829,983
NON-CURRENT ASSETS
Long-term investment		10,508,785	1,342,822	1
Property and equipment, net		4,516,544	577,128	6,390,324
Right-of-use assets, net		5,224,696	667,616	7,680,641
Other receivables, net				655,916
Rental deposits, net		1,059,466	135,380	1,059,466
Goodwill		34,066,838	4,353,089	34,066,838
Total non-current assets		55,376,329	7,076,035	49,853,186
Total assets		242,824,451	31,028,310	203,683,169
CURRENT LIABILITIES
Bank borrowings		40,853,575	5,220,304	7,535,397
Accounts payable		22,733,798	2,904,944	16,695,694
Accrued expenses and other payables		6,203,617	792,703	9,301,806
Tax payable		8,737,661	1,116,506	5,683,683
Contract liabilities		59,363,407	7,585,505	53,863,775
Operating lease liabilities		2,859,872	365,437	2,455,945
Total current liabilities		142,400,331	18,196,033	120,027,167
NON-CURRENT LIABILITIES
Operating lease liabilities		2,364,824	302,179	5,224,696
Total non-current liabilities		2,364,824	302,179	5,224,696
Total liabilities		144,765,155	18,498,212	125,251,863
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY
Ordinary shares
Additional paid-in capital		8,404,870	1,073,981	8,404,870
Retained earnings		89,887,738	11,485,930	70,128,292
Equity attributable to owners of the Company		98,292,632	12,559,914	78,533,186
Non-controlling interests		(233,336)	(29,816)	(101,880)
Total shareholders’ equity		98,059,296	12,530,098	78,431,306
Total liabilities and shareholders’ equity		242,824,451	31,028,310	203,683,169
Related Party
CURRENT LIABILITIES
Amount due to related parties		1,648,401	210,634	24,490,867
Class A Ordinary Shares
SHAREHOLDERS’ EQUITY
Ordinary shares	[1]	16	2	16
Class B ordinary Shares
SHAREHOLDERS’ EQUITY
Ordinary shares	[1]	$ 8	$ 1	$ 8
[1]Retrospectively restated for effect of share recapitalization (Note 1).

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals)		Mar. 31, 2024 $ / shares shares	Mar. 31, 2024 $ / shares shares	Mar. 31, 2023 $ / shares shares
Ordinary share, par value (in Dollars per share and Dollars per share) | (per share)		$ 0.00	$ 0.00	$ 0.00
Ordinary share, shares authorized		1,000,000,000,000	1,000,000,000,000	1,000,000,000,000
Ordinary share, shares issued		60,000,000	60,000,000	60,000,000
Ordinary share, shares outstanding		60,000,000	60,000,000	60,000,000
Class A Ordinary Shares
Ordinary share, par value (in Dollars per share and Dollars per share) | (per share)	[1]	$ 0.00	$ 0.00	$ 0.00
Ordinary share, shares authorized	[1]	900,000,000,000	900,000,000,000	900,000,000,000
Ordinary share, shares issued	[1]	40,000,000	40,000,000	40,000,000
Ordinary share, shares outstanding	[1]	40,000,000	40,000,000	40,000,000
Class B ordinary Shares
Ordinary share, par value (in Dollars per share and Dollars per share) | (per share)	[1]	$ 0.00	$ 0.00	$ 0.00
Ordinary share, shares authorized	[1]	100,000,000,000	100,000,000,000	100,000,000,000
Ordinary share, shares issued	[1]	20,000,000	20,000,000	20,000,000
Ordinary share, shares outstanding	[1]	20,000,000	20,000,000	20,000,000
[1]Retrospectively restated for effect of share recapitalization (Note 1).

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income		12 Months Ended
		Mar. 31, 2024 HKD ($) $ / shares shares	Mar. 31, 2024 USD ($) $ / shares shares	Mar. 31, 2023 HKD ($) $ / shares shares	Mar. 31, 2022 HKD ($) $ / shares shares
REVENUE
Total revenue		$ 251,979,875	$ 32,198,198	$ 84,485,339	$ 144,151,979
COST OF REVENUE
Total cost of revenue		(187,920,609)	(24,012,651)	(60,078,321)	(107,224,193)
Gross profit		64,059,266	8,185,547	24,407,018	36,927,786
OPERATING EXPENSES
Personnel and benefit expense		(15,509,419)	(1,981,807)	(4,733,405)	(1,642,778)
Depreciation of property and equipment		(2,391,477)	(305,585)	(696,482)	(33,720)
Amortization of operating lease right-of-use assets		(2,455,945)	(313,823)	(567,166)
Professional fee		(3,207,518)	(409,859)	(1,771,687)	(1,893,282)
Provision for expected credit losses		(7,022,680)	(897,363)	(1,809,747)	(700,899)
Others		(5,287,115)	(675,592)	(1,820,087)	(3,079,149)
Total operating expenses		(35,874,154)	(4,584,029)	(14,998,574)	(13,451,440)
INCOME FROM CONTINUING OPERATION		28,185,112	3,601,518	9,408,444	23,476,346
OTHER INCOME (EXPENSES)
Bank interest income		195,319	24,958	9	3,722
Interest expense		(1,486,629)	(189,963)	(220,201)	(167,293)
Other income		41,800	5,341	267,053	18,064
Other expense		(1,600)	(204)		(2,897)
Impairment loss on goodwill		(1,500,000)	(191,671)
Total other income (expenses), net		(2,751,110)	(351,539)	46,861	(148,404)
INCOME FROM CONTINUING OPERATION BEFORE INCOME TAX EXPENSES		25,434,002	3,249,979	9,455,305	23,327,942
INCOME TAX EXPENSES		(5,806,012)	(741,897)	(1,994,996)	(4,163,246)
NET INCOME FROM CONTINUING OPERATION		19,627,990	2,508,082	7,460,309	19,164,696
DISCONTINUED OPERATION
Income from discontinued operation				4,133,971
Gain on disposal				52,016,401
GAIN ON DISCONTINUED OPERATION				56,150,372
NET INCOME		19,627,990	2,508,082	63,610,681	19,164,696
Add: net loss attributable to non-controlling interests from continuing operation		(131,456)	(16,798)	(101,880)
NET INCOME ATTRIBUTABLE TO THE COMPANY’S ORDINARY SHAREHOLDERS AND TOTAL COMPREHENSIVE INCOME		$ 19,759,446	$ 2,524,880	$ 63,712,561	$ 19,164,696
Weighted average number of ordinary shares:
Basic (in Shares)	[1]	60,000,000	60,000,000	41,753,425	30,000,000
Earnings per ordinary share – basic and diluted*
Continuing operation, basic (in Dollars per share and Dollars per share) | (per share)	[1]	$ 0.33	$ 0.04	$ 0.18	$ 0.64
Discontinued operation, basic (in Dollars per share and Dollars per share) | (per share)	[1]			1.34
Ordinary shareholders, basic (in Dollars per share and Dollars per share) | (per share)	[1]	$ 0.33	$ 0.04	$ 1.52	$ 0.64
External
REVENUE
Total revenue		$ 250,237,197	$ 31,975,517	$ 82,675,853	$ 143,854,994
COST OF REVENUE
Total cost of revenue		(187,920,609)	(24,012,651)	(59,116,383)	(67,782,680)
Related parties
REVENUE
Total revenue		1,742,678	222,681	1,809,486	296,985
COST OF REVENUE
Total cost of revenue				(961,938)	(39,441,513)
OPERATING EXPENSES
Management fee				$ (3,600,000)	$ (6,101,612)
[1]Retrospectively restated for effect of share recapitalization (Note 1).

Consolidated Statements of In_2

Consolidated Statements of Income and Comprehensive Income (Parentheticals)		12 Months Ended
		Mar. 31, 2024 $ / shares shares	Mar. 31, 2024 $ / shares shares	Mar. 31, 2023 $ / shares shares	Mar. 31, 2022 $ / shares shares
Income Statement [Abstract]
Diluted (in Shares)	[1]	60,000,000	60,000,000	41,753,425	30,000,000
Continuing operation, diluted | (per share)	[1]	$ 0.33	$ 0.04	$ 0.18	$ 0.64
Discontinued operation, diluted | (per share)	[1]			1.34
Ordinary shareholders, diluted | (per share)	[1]	$ 0.33	$ 0.04	$ 1.52	$ 0.64
[1]Retrospectively restated for effect of share recapitalization (Note 1).

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders’ Equity		Ordinary shares Class A HKD ($) shares	Ordinary shares Class A USD ($) shares	Ordinary shares Class B HKD ($) shares	Ordinary shares Class B USD ($) shares	Additional paid-in capital HKD ($)	Additional paid-in capital USD ($)	Retained earnings HKD ($)	Retained earnings USD ($)	Total Reitar Logtech Holdings Limited shareholders’ equity HKD ($)	Total Reitar Logtech Holdings Limited shareholders’ equity USD ($)	Non- controlling interests HKD ($)	Non- controlling interests USD ($)	HKD ($)	USD ($)
Balance (in Dollars)		$ 8		$ 4		$ 98		$ 2,299,615		$ 2,299,725				$ 2,299,725
Balance at Mar. 31, 2021		$ 8		$ 4		98		2,299,615		2,299,725				2,299,725
Balance (in Shares) at Mar. 31, 2021 | shares	[1]	20,000,000	20,000,000	10,000,000	10,000,000
Constructive dividend
Net income (loss)								19,164,696		19,164,696				19,164,696
Dividend distribution								(13,960,000)		(13,960,000)				(13,960,000)
Balance at Mar. 31, 2022		$ 8		$ 4		98		7,504,311		7,504,421				7,504,421
Balance (in Shares) at Mar. 31, 2022 | shares	[1]	20,000,000	20,000,000	10,000,000	10,000,000
Balance (in Dollars)		$ 8		$ 4		98		7,504,311		7,504,421				7,504,421
Issuance of ordinary shares for acquisition of subsidiaries		$ 8		$ 4		8,404,772				8,404,784				8,404,784
Issuance of ordinary shares for acquisition of subsidiaries (in Shares) | shares	[1]	20,000,000	20,000,000	10,000,000	10,000,000
Constructive dividend								(1,088,580)		(1,088,580)				(1,088,580)
Net income (loss)								63,712,561		63,712,561		(101,880)		63,610,681
Balance at Mar. 31, 2023		$ 16		$ 8		8,404,870		70,128,292		78,533,186		(101,880)		78,431,306
Balance (in Shares) at Mar. 31, 2023 | shares	[1]	40,000,000	40,000,000	20,000,000	20,000,000
Balance (in Dollars)		$ 16		$ 8		8,404,870		70,128,292		78,533,186		(101,880)		78,431,306
Constructive dividend
Net income (loss)								19,759,446		19,759,446		(131,456)		19,627,990	2,508,082
Balance at Mar. 31, 2024		$ 16	$ 2	$ 8	$ 1	8,404,870	$ 1,073,981	89,887,738	$ 11,485,930	98,292,632	$ 12,559,914	(233,336)	$ (29,816)	98,059,296	12,530,098
Balance (in Shares) at Mar. 31, 2024 | shares	[1]	40,000,000	40,000,000	20,000,000	20,000,000
Balance (in Dollars)		$ 16	$ 2	$ 8	$ 1	$ 8,404,870	$ 1,073,981	$ 89,887,738	$ 11,485,930	$ 98,292,632	$ 12,559,914	$ (233,336)	$ (29,816)	$ 98,059,296	$ 12,530,098
[1]Retrospectively restated for effect of share recapitalization (Note 1).

Consolidated Statements of Cash

Consolidated Statements of Cash Flows	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Cash flows from operating activities
Net income	$ 19,627,990	$ 2,508,082	$ 63,610,681	$ 19,164,696
Less: gain on discontinued operation			(56,150,372)
Net income from continuing operation	19,627,990	2,508,082	7,460,309	19,164,696
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation of property and equipment	2,391,477	305,585	696,482	33,720
Amortization of operating lease right-of-use assets	2,455,945	313,823	567,166
Provision for expected credit losses	7,022,680	897,363	1,809,747	700,899
Impairment loss on goodwill	1,500,000	191,671
Gain on disposal of property and equipment				(354)
Changes in operating assets and liabilities
Contracts receivable	(12,899,645)	(1,648,327)	567,733	(17,264,836)
Contracts receivable – related parties			1,122,988	(964,219)
Contract assets	(44,557,145)	(5,693,549)	(10,520,475)	458,594
Contract assets – related parties				23,781
Retention receivables	333,868	42,662	2,091,931	(2,323,570)
Prepaid expenses and other receivables	184,416	23,529	2,138,551	2,361,723
Tax recoverable				252,362
Accounts payable	6,038,104	771,554	2,398,888	1,480,116
Accrued expenses	(6,520,805)	(833,234)	(6,313,224)	(5,861,898)
Contract liabilities	5,499,632	702,748	47,178,644	2,444,168
Tax payable	3,053,978	390,240	1,142,765	2,424,973
Operating lease liabilities	(2,866,653)	(366,303)	(567,166)
Net cash provided by (used in) operating activities – continuing operation	(18,736,428)	(2,394,156)	49,774,339	2,930,155
Net cash used in operating activities – discontinued operation			(60,000)
Net cash provided by (used in) operating activities	(18,736,428)	(2,394,156)	49,714,339	2,930,155
Cash flows from investing activities
Purchase of property and equipment	(517,697)	(66,152)	(473,772)	(142,075)
Acquisition of a subsidiary	(1,000,000)	(127,781)
Long-term investment	(10,508,784)	(1,342,821)
Loan to a third party	(800,000)	(102,225)
Proceeds from disposal of property and equipment				7,424
Net increase in cash from acquisitions of subsidiaries			3,135,319
Net cash provided by (used in) investing activities – continuing operation	(12,826,481)	(1,638,979)	2,661,547	(134,651)
Net cash provided by investing activities – discontinued operation			7,000,000
Net cash provided by (used in) investing activities	(12,826,481)	(1,638,979)	9,661,547	(134,651)
Cash flows from financing activities
Proceeds from bank borrowings	81,636,675	10,431,602	4,000,000	4,782,700
Repayment for bank borrowings	(59,191,113)	(7,563,490)	(1,527,779)	(1,137,703)
Dividend paid				(10,700,000)
Deferred offering costs	(1,075,920)	(137,482)	(4,034,754)
Advance to related parties	(17,406,158)	(2,224,173)	(19,854,120)	(704,322)
Repayment from related parties	5,436,308	694,656	6,066	2,910,000
Net cash (used in) provided by financing activities	9,399,792	1,201,113	(21,410,587)	(4,849,325)
Net (decrease) increase in cash and cash equivalents and restricted cash	(22,163,117)	(2,832,022)	37,965,299	(2,053,821)
Cash and cash equivalents and restricted cash at the beginning of the year	46,613,240	5,956,279	8,647,941	10,701,762
Cash and cash equivalents and restricted cash at the end of the year	24,450,123	3,124,257	46,613,240	8,647,941
Supplementary cash flow information
Interest received	195,319	24,958	9	3,722
Interest paid	(1,486,629)	(189,963)	(220,201)	(167,293)
Income tax paid	(2,752,034)	(351,657)	(827,021)	(1,485,911)
Supplemental schedule of non-cash investing and financing activities:
Dividends made through reduction in amount due from a related party				(3,260,000)
Constructive dividend			(1,088,580)
Initial recognition of operating lease liabilities related to right-of-use-assets			8,247,807
Cash and cash equivalents	6,390,861	816,630	46,613,240
Restricted cash	18,059,262	2,307,627
Total cash, cash equivalents and restricted cash shown in the statement of cash flows	$ 24,450,123	$ 3,124,257	$ 46,613,240

Organization and Principal Acti

Organization and Principal Activities	12 Months Ended
	Mar. 31, 2024
Organization and Principal Activities [Abstract]
ORGANIZATION AND PRINCIPAL ACTIVITIES	1. organization and principal activities Business Reitar Logtech Holdings Limited (the “Company”), through its wholly owned subsidiaries, is engaged in (i) provision of construction management and engineering design services and (ii) asset management and investment, and professional consultancy services in Hong Kong. The products from provision of construction management and engineering design services are cold storage facilities, automated warehouses, renovated offices and tailor -made Organization and reorganization The Company was incorporated under the laws of the Cayman Islands as a limited company on September 15, 2022 and as a holding company. The Company allotted and issued 1 Reitar Logtech Engineering Limited, a British Virgin Islands (“BVI”) business company limited by shares incorporated in the BVI on September 15, 2022, is the immediate holding company of Kamui Development Group Limited. The equity interest of Reitar Logtech Engineering Limited was ultimately held as to 50% by Mr. Yiu and 50% by Mr. Chung through certain intermediate holding companies prior to the group reorganization (the “Group Reorganization”) (see below). Kamui Development Group Limited, a company with limited liability incorporated in Hong Kong on October 24, 2022, is the subsidiary of Reitar Logtech Engineering Limited. Pursuant to a Group Reorganization, to rationalize the structure of the Company and its subsidiary companies (collectively, the “Group”) in preparation for the listing of the Company’s shares, the Company became the holding company of the Group on November 8, 2022, which involved (i) the transfer of the entire equity interest of Kamui Cold Chain Engineering & Service Limited, Kamui Logistics Automation System Limited and Kamui Construction & Engineering Group Limited by the wholly -owned -owned On November 9, 2022, the Company acquired 100% equity interest of Reitar Capital Partners Limited, a limited liability company incorporated in the BVI, which directly owns 100% shares of Reitar Logtech Group Limited and indirectly owns 100% shares of Reitar Cold Chain Limited (“RCC”), Reitar Properties Leasing Limited, Reithub Consulting Limited and Reitar Asset Management Limited (collectively the “Reitar Group”), through the issuance of 10,000 additional ordinary shares of the Company. On December 18, 2023, the Company amended its memorandum of association to re -designate the same rights except each Class A Ordinary Share is entitled to one (1) vote and each Class B Ordinary Share is entitled to fifteen (15) votes. Also, each Class B Ordinary Share is convertible into one (1) Class A Ordinary Share at any time at the option of the holder thereof but Class A Ordinary Shares are not convertible into Class B Ordinary Shares. On April 16, 2024, the Company effected a share split at a ratio of 1 -to-2 The Company considered that the above share amendment was part of the Company’s recapitalization prior to completion of its initial public offering. The Company believed it is appropriate to reflect the above transactions on a retroactive basis pursuant to ASC 260. All shares and per share amounts used herein and in the accompanying consolidated financial statements have been retroactively restated to reflect the above share amendment. As of the date of this report, details of the subsidiary companies are as follows: Name Background Ownership Reitar Logtech Engineering Limited (formerly known as Kamui Group Holdings Limited) — A BVI company — Incorporated on September 15, 2022 — Issued share capital of US$202 — Investment holding Wholly owned by the Company Kamui Development Group Limited — A Hong Kong company — Incorporated on October 24, 2022 — Issued share capital of HK$1 — Investment holding Indirectly wholly owned by the Company Kamui Cold Chain Engineering & Service Limited — A Hong Kong company — Incorporated on October 26, 2015 — Issued share capital of HK$100 — Provision of construction and engineering services Wholly owned by Kamui Development Group Limited Kamui Logistics Automation System Limited — A Hong Kong company — Incorporated on January 22, 2013 — Issued share capital of HK$10,000 — Provision of construction and engineering services Wholly owned by Kamui Development Group Limited Kamui Construction & Engineering Group Limited (formerly known as Window King Limited) — A Hong Kong company — Incorporated on December 16, 2016 — Issued share capital of HK$1 — Provision of construction and engineering services Wholly owned by Kamui Development Group Limited Vincit EngTech Co., Limited — A Hong Kong company — Incorporated on July 14, 2023 — Issued share capital of HK$1,000 — Provision of construction and engineering services 75% owned by Kamui Cold Chain Engineering & Service Limited Name Background Ownership Vincit Build Solution Co., Limited — A Hong Kong company — Incorporated on May 10, 2023 — Issued share capital of HK$100 — Provision of construction and engineering services 51% owned by Kamui Development Group Limited Alvin Design and Construction Company Limited — A Hong Kong company — Incorporated on October 3, 2018 — Acquired on September 11, 2023 — Issued share capital of HK$180,000 — Provision of construction and engineering services Wholly owned by Vincit Build Solution Co., Limited Reitar Capital Partners Limited — A BVI company — Incorporated on May 11, 2020 — Issued share capital of USD$100 — Intermediate holding company Wholly owned by Reitar Logtech Holdings Limited Reitar Logtech Group Limited — A Hong Kong company — Incorporated on June 3, 2020 — Issued share capital of HK$100 — Intermediate holding company — Provision of asset and project management services Wholly owned by Reitar Capital Partners Limited Reitar Cold Chain Limited — A Hong Kong company — Incorporated on February 26, 2021 — Issued share capital of HK$100 — Provision of asset and project management services Wholly owned by Reitar Logtech Group Limited Reitar Properties Leasing Limited — A Hong Kong company — Incorporated on Mar — Issued share capital of HK$100 — Provision of asset and project management services Wholly owned by Reitar Logtech Group Limited Reithub Consulting Limited — A Hong Kong company — Incorporated on February 28, 2022 — Issued share capital of HK$100 — Provision of asset and project management services Wholly owned by Reitar Logtech Group Limited Reitar Asset Management Limited — A Hong Kong company — Incorporated on June 14, 2022 — Issued share capital of HK$100 — Provision of asset and project management services Wholly owned by Reitar Logtech Group Limited Cogen Advisory Limited — A Hong Kong company — Incorporated on September 1, 2022 — Issued share capital of HK$100 — Provision of professional consultancy services 51% owned by Reitar Logtech Group Limited Name Background Ownership Cogen Investment (WS) Limited — A Hong Kong company — Incorporated on February 1, 2023 — Issued share capital of HK$100 — Provision of professional consultancy services Wholly owned by Cogen Advisory Limited Cogen Operation Limited — A Hong Kong company — Incorporated on September 30, 2022 — Fully acquired on May 15, 2023 — Issued share capital of HK$10,000 — Provision of asset and project management services Wholly owned by Cogen Advisory Limited

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Mar. 31, 2024
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. Summary of Significant Accounting Policies 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”) for information pursuant to the rules and regulations of the Securities and Exchange Commission. Principles of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. Discontinued operation The Company has adopted ASC Topic 205 “Presentation of Financial Statements” Subtopic 20 -45 -20-45-1 -profit The results of operations of discontinued operation for the years ended March 31, 2022 and 2023 have been reflected separately in the consolidated statement of income as a single line item for all periods presented in accordance with U.S. GAAP. Cash flows from discontinued operation of the three categories for the years ended March 31, 2022 and 2023 were separately presented in the consolidated statements of cash flows for all periods presented in accordance with U.S. GAAP. During the year ended March 31, 2023, the Company disposed the subleasing business acquired through the Business Combination of Reitar Group. Use of estimates and assumptions The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could vary from the estimates and assumptions that were used. Foreign currency translation and transaction The Company uses Hong Kong dollars (“HK$”), as reporting currency. The functional currency of the Company and its subsidiaries incorporated in the Cayman Islands and BVI is the United States dollar (“US$”) and the functional currency of its Hong Kong subsidiaries is HK$. The determination of the respective functional currency is based on the criteria of Accounting Standards Codification (“ASC”) Topic 830, Foreign Currency Matters. Transactions denominated in currencies other than functional currency are translated into functional currency at the exchange rates quoted by authoritative banks prevailing at the dates of the transactions. Exchange gains and losses resulting from those foreign currency transactions denominated in a currency other than the functional currency are recorded as other income (loss), net in the consolidated statements of income and comprehensive income. Convenience translation Translations of the consolidated balance sheets, consolidated statements of income and comprehensive income, and consolidated statements of cash flows from HK$ into US$ as of and for the year ended March 31, 2024 are solely for the convenience of the reader and were calculated at the rate of US$1 = HK$7.8259, as published in H.10 statistical release of the United States Federal Reserve Board. No representation is made that the HK$ amounts could have been, or could be, converted, realized or settled into US$ at such rate. Cash and cash equivalents Cash and cash equivalents consist of cash on hand and deposits placed with banks, which are unrestricted as to withdrawal and use. The Company does not have any cash equivalents as of March 31, 2023 and 2024. The Company’s cash is held at well capitalized financial institutions, but they are not Federal Deposit Insurance Corporation insured. The Company believes that it is not exposed to any significant credit risk in cash and cash equivalents. Restricted cash Restricted cash represents interest bearing deposits placed with banks in relation to banking facilities arrangement or surety money for certain major construction projects. The surety money is not mandatory for each construction project and is placed in the financial institutions under the Company’s name and control as a gesture of commitment to those projects for the customers. The funds are restricted from immediate use and the restriction will be lifted upon the maturity of the deposits, expiry of the banking facilities or the completion of the construction projects. The Company’s cash is held at well capitalized financial institutions, but they are not Federal Deposit Insurance Corporation insured. The Company believes that it is not exposed to any significant credit risk in restricted cash. Revenue recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers, and subsequently issued additional related Accounting Standards Updates (collectively, “ASC 606”). The Company derives revenue principally from (i) provision of construction management and engineering design services and (ii) provision of asset management and professional consultancy services in Hong Kong. The Company enters into agreements with customers that create enforceable rights and obligations and for which it is probable that the Company will collect the consideration to which it will be entitled as services transfer to the customer. It is customary practice for the Company to have written agreements with its customers and revenue on oral or implied arrangements is generally not recognized. The Company recognizes revenue based on the consideration specified in the applicable agreement. Revenue from contracts with customers is recognized using the following five steps: 1. 2. 3. 4. 5. Generally, revenue is recognized when the Company has negotiated the terms of the transaction, which includes determining either the overall price, or the price for each performance obligation in the form of a service or a product, the service or product has been delivered to the customer, no obligation is outstanding regarding that service or product, and the Company is reasonably assured that funds have been or will be collected from the customer. The Company currently generates its revenue by the below sources: (a) Construction management and engineering design services The Company currently generates revenue from providing construction management and engineering design services. The Company is typically contracted through invitation to tender from or corporate negotiation with existing or potential customers in Hong Kong. The Company recognizes revenue using the percentage -of-completion -of-completion -added Recognition of revenue and cost of revenue for construction projects requires significant judgment by management, including, among other things, estimating total costs expected to be incurred to complete a project and measuring progress toward completion. Management reviews contract estimates regularly to assess revisions of estimated costs to complete a project and measurement of progress toward completion. Management believes it maintains reasonable estimates based on prior experience; however, many factors contribute to changes in estimates of contract costs. Accordingly, estimates made with respect to uncompleted projects are subject to change as each project progresses and better estimates of contract costs become available. All contract costs are recorded as incurred, and revisions to estimated total costs are reflected as soon as the obligation to perform is determined. In the event that an estimated losses on uncompleted contracts may occur based on evidence that indicates that the estimated total cost of a contract exceeds its estimated total revenue, regardless of the stage of completion, a provision for the loss of the full amount will be recognized to the result of operations. Contract costs consist of (i) direct costs on contracts, including labor, materials, and amounts payable to subcontractors and (ii) indirect costs. The Company’s contracts set forth payment terms that require the customer to make payment within 30 days of billing which is triggered by the Company reaching the milestone to bill the customer. Management does not believe that its contracts include a significant financing component because the period between delivery or the contracting services to the customer and the time of payment does not typically exceed one year. The Company generally provides limited warranties for work that it has performed under its engineering and construction management contracts; these warranty periods are known as the defect liabilities period, or DLP. The DLP typically extends for a duration of one year from the substantial completion of the project for the customer. Historically, warranty claims have not resulted in significant costs. Contracts will include a provision whereby the customer will withhold 5% to 10% of the total contract value until the end of the DLP at which point the customer will release the retention amounts to the Company. The Company has no obligations for returns, refunds or similar obligations of its projects with customers. For the years ended March 31, 2022, 2023 and 2024, the Company is not aware of any material claims against the Company in relation to construction management and engineering design service provided. (b) Maintenance service Revenue from maintenance service contracts, which require the Company to render repair, maintenance, software enhancement, and cleaning or inspection services during the contracted maintenance periods, is generally within one year. Maintenance service contracts are entered separately with existing or potential customers. Revenue generated from maintenance service is recognized over the coverage period on a straight -line (c) Asset management and professional consultancy services (i) Asset management services The Company provides asset management services for construction projects involving refrigerated storage and warehouses. As a manager of sites, such as warehouses or construction sites, the Company provides a variety of services, including but not limited to planning and design management, construction scheduling management, sub -contracting (ii) Professional consultancy services The Company provides professional consultancy services for construction projects involving renovation work, interior design, and modification work of commercial units, and residential or commercial redevelopment work. The Company provides a variety of services, including but not limited to providing professional advice on design and work plan, performing construction work progress review, handling the application of building certifications, and the preparation of feasibility reports. The Company obtains asset management services and professional consultancy services contracts through invitations to bid or via negotiations with existing or prospective corporate clients in Hong Kong. The Company recognizes revenue from asset management services and professional consultancy services using the percentage -of-completion -of-completion performance obligations are met. In general, contracts are accounted for as a single unit of account (a single performance obligation) and are not segmented by service types. The Company currently does not have any contract modifications, nor does the contract have any variable consideration. A transaction price is plainly identifiable in contracts. Historically, contract acquisition costs have been insignificant; if such costs were to arise, the Company would expense them as a periodic cost. Customers are charged monthly service fees with a 30 -day The Company has no obligations for returns, refunds or similar obligations of its projects with customers. For the years ended March 31, 2022, 2023 and 2024, the Company is not aware of any material claims against the Company in relation to asset management services and professional consultancy services provided. Contract related assets and liabilities are classified as current assets and current liabilities. Significant balance sheet accounts related to the revenue cycle are as follows: Contracts receivable, net Contracts receivable, net include amounts billed under the contract terms. The amounts are stated at their net realizable value. The typical payment terms require settlement within 30 days of billing. The Company maintains an allowance for expected credit losses to provide for the estimated number of receivables that will not be collected. The Company considers several factors in its estimate of the allowance, including knowledge of a customer’s financial condition, its historical collection experience, and other factors relevant for assessing the collectability of such receivables. Bad debts are written off against allowances. The receivables are written off after all collection efforts have ceased. For the years ended March 31, 2022, 2023 and 2024, provision for expected credit losses of HK$700,899, HK$1,813,957 and HK$5,480,283 (US$700,275) were charged to the consolidated statements of income and comprehensive income. Contract assets, net Contract assets, net are recorded when the progress to completion revenue earned on contracts exceeds amounts actually billed under the contract. Retention receivables, net Part of the contract sum, or retention revenue, assigns to be withheld at the end of a project for the limited warranties of work performed under its engineering and construction management contracts to ensure that the Company meets the contract requirements. Once the DLP started, the Company recognized retention receivables. The retention receivables will be transferred to contract receivables once the DLP is ended and signed off by the customer. As of March 31, 2023 and 2024, the Company has retention receivables of HK$675,000 and HK$332,567 (US$42,496), respectively. Contract liabilities Contract liabilities are recorded when amounts actually billed under a contract exceed the progress to completion revenue earned under the contract. Prepaid expenses and other receivables, net Prepaid expenses include deposit payment to suppliers and vendors for the procurement of materials and subcontracting fee on preliminary work before being accepted as a contractor by customer. Those materials are ordered only when needed by specific projects. Upon physical receipt and inspection of the materials from suppliers, and delivery of the materials to the customer’s location, the applicable amount is reclassified to cost of revenue. Other receivables represent outstanding amounts from third parties which are stated at their net realizable value and with contractual terms as specified in respective notes. The Company considers the counterparties’ financial condition, its historical collection experience, and other factors relevant for assessing the collectability of such receivables. The receivables are written off after all collection efforts have ceased. Long -term Deferred offering costs The Company complies with the requirements of the ASC 340 -10-S99 -10-S99-1 -in -process Long-term investment Equity method The Company applies the equity method to account for equity investments in common stock or in -substance An investment in in -substance Under the equity method, the Company’s share of the post -acquisition -acquisition Equity securities The Company recognizes investment in non -derivative Property and equipment, net Property and equipment are stated at cost less accumulated depreciation and any impairment losses. It is the Company policy to depreciate the acquired assets from the beginning of the financial year. Major renewals, betterments, and improvements are capitalized to the asset accounts while replacements, maintenance, and repairs, which do not improve or extend the lives of the respective assets, are expensed to operations. At the time property and equipment are retired or otherwise disposed of, the asset and related accumulated depreciation or amortization accounts are relieved of the applicable amounts. Gains or losses from retirements or sales are credited or charged to operations. The Company depreciates property and equipment using the straight -line Furniture and fixture 5 years Office equipment 5 years Leasehold improvement Over the shorter of the terms of leases or 5 years Rental deposits, net Deposits paid under non -current Goodwill Goodwill represents the excess of the consideration paid for an acquisition over the fair value of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill is not amortized and is tested for impairment at least annually, more often when circumstances indicate impairment may have occurred. Goodwill is carried at cost less accumulated impairment losses. In accordance with ASC 350, the Company may first assess qualitative factors to determine whether it is necessary to perform the quantitative goodwill impairment test. In the qualitative assessment, the Company considers factors such as macroeconomic conditions, industry and market considerations, overall financial performance of the reporting unit, and other specific information related to the operations, business plans and strategies of the reporting unit, including consideration of the impact of the COVID -19 Impairment for long-lived assets Long -lived -lived Fair value measurement The accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and requires disclosure of the fair value of financial instruments held by the Company. The accounting standard defines fair value, establishes a three -level Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. Bank borrowings Borrowings are initially recognized at fair value, net of upfront fees incurred. Borrowings are subsequently measured at amortized cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognized in profit or loss over the period of the borrowings using the effective interest method. Accounts payable Accounts payable represent trade payables to vendors. Accrued expenses and other payables Accrued expenses and other payables primarily include accrued expenses for the operation of the ordinary course of business, payable for leasehold improvement, payable for purchase of a subsidiary and accrued deferred offering costs. Employee benefit plan Retirement benefits in the form of mandatory government -sponsored Related parties The Company adopted ASC Topic 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Operating lease Before April 1, 2020, The Company applied ASC Topic 840, Leases (“ASC 840”) and each lease is classified at the inception date as either a capital lease or an operating lease. The Company adopted ASC Topic 842, Leases (“ASC 842”) on April 1, 2020, using the modified retrospective transition method through a cumulative -effect Operating right -of-use -line -lease -lease Lease expense is recognized on a straight -line When a lease is terminated in its entirety, there should be no remaining lease liability or ROU assets. Any difference between the carrying amounts of the ROU assets and the lease liability should be recorded in the consolidated statements of income as a gain or loss. Non-controlling interests Non -controlling -controlling Cost of revenue Cost of revenue consists of subcontracting fee, staff cost, material cost, depreciation and other indirect costs. Subcontracting fee includes both subcontracting costs and other outside costs associated with performance under contracts with customers. Staff costs represent the portion of salaries and wages incurred in connection with the production of deliverables under contracts with customers. Performance under contracts does not involve significant machinery or other long -term General and administrative expenses General and administrative expenses primarily consist of personnel -related Government subsidies Government subsidies are recognized as income in other income, net or as a reduction of specific costs and expenses for which the subsidies are intended to compensate. Such amounts are recognized in the consolidated statements of income and comprehensive income upon receipt and when all conditions attached to the grants, such as companies are required to stay in the same level of employment, are fulfilled. Such grants are presented under other income. During the years ended March 31, 2022, 2023 and 2024, the Company recognized government subsidies of HK$17,010, HK$257,074 and nil Income taxes The Company accounts for income taxes pursuant to ASC Topic 740, Income Taxes (“ASC 740”). Income taxes are provided on an asset and liability approach for financial accounting and reporting of income taxes. Any tax paid by subsidiaries during the year is recorded. Current tax is based on the profit or loss from ordinary activities adjusted for items that are non -assessable -forwards -forwards The Company adopted ASC 740 -10-05 The Company’s policy on classification of all interest and penalties related to unrecognized income tax positions, if any, is to present them as a component of income tax expense. Comprehensive income The Company presents comprehensive income in accordance with ASC Topic 220, Comprehensive Income, (“ASC 220”). ASC 220 states that all items that are required to be recognized under accounting standards as components of comprehensive income be reported in the consolidated financial statements. The component of comprehensive income included the net income for the year. Commitments and contingencies In the normal course of business, the Company is subject to contingencies, including legal proceedings and claims arising out of the business that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes a liability for such contingency if it determines it is probable that a loss has occurred, and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments including historical and the specific facts and circumstances of each matter. Earnings per share The Company computes earnings per share, or EPS, in accordance with ASC Topic 260, Earnings per Share (“ASC 260”). ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average ordinary share outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential ordinary shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have an anti -dilutive Recently issued accounting pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. Recently adopted accounting standards In June 2016, the FASB issued Accounting Standards Update No. 2016 — 13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016 — 13”). ASU 2016 — 13 added a new impairment model (known as the CECL model) that is based on expected losses rather than incurred losses. Under the new guidance, an entity recognizes as an allowance its estimate of expected credit losses. The CECL model applies to most debt instruments, accounts receivables, notes receivables, loans receivable, financial guarantee contracts, and other loan commitments. The CECL model does not have a minimum threshold for recognition of impairment losses and entities will need to measure expected credit losses on assets that have a low risk of loss. As an emerging growth company, the Company was permitted to adopt the new standard for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company has adopted the new standard effective April 1, 2023, which didn’t have a material impact on the consolidated financial statements. New accounting standards not yet adopted In November 2023, the FASB issued Accounting Standards Update (“ASU”) No. 2023 -07 -useful In December 2023, the FASB issued ASU 2023 -09 -09 -09 -09 Except for the above -mentioned

Segment Information

Segment Information	12 Months Ended
	Mar. 31, 2024
Segment Information [Abstract]
SEGMENT INFORMATION	3. Segment information ASC Topic 280, Segment Reporting, establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. Management, including the chief operating decision maker, reviews operation results by the revenue of different products or services. Based on management’s assessment, the Company has determined that it has two operating segments, which are (i) construction management and engineering design services; and (ii) asset management and professional consultancy services in Hong Kong. All assets of the Company are located in Hong Kong and all revenue is generated in Hong Kong. Key financial performance measures of the segments are as follows: Year ended March 31, 2024 Construction Asset Corporate Total Total HK$ HK$ HK$ HK$ US$ Revenue – external 236,257,009 13,980,188 — 250,237,197 31,975,517 Revenue – related parties 1,742,678 — — 1,742,678 222,681 Total revenue 237,999,687 13,980,188 — 251,979,875 32,198,198 Cost of revenue – external (179,246,424 ) (8,674,185 ) — (187,920,609 ) (24,012,651 ) Gross profit 58,753,263 5,306,003 — 64,059,266 8,185,547 Depreciation (1,900,524 ) (2,946,898 ) — (4,847,422 ) (619,408 ) Operating expenses (18,405,761 ) (12,562,942 ) (58,029 ) (31,026,732 ) (3,964,621 ) Total expenses (20,306,285 ) (15,509,840 ) (58,029 ) (35,874,154 ) (4,584,029 ) Bank interest income 195,019 300 — 195,319 24,958 Interest expense (905,567 ) (581,062 ) — (1,486,629 ) (189,963 ) Other income 1,500 40,300 — 41,800 5,341 Other expense (1,600 ) — — (1,600 ) (204 ) Impairment loss on goodwill (1,500,000 ) — (1,500,000 ) (191,671 ) Total other income (expense), net (2,210,648 ) (540,462 ) — (2,751,110 ) (351,539 ) Income (loss) before income tax expenses 36,236,330 (10,744,299 ) (58,029 ) 25,434,002 3,249,979 Segment income (loss) 31,059,401 (11,373,382 ) (58,029 ) 19,627,990 2,508,082 Total assets 110,391,917 132,432,534 — 242,824,451 31,028,310 Total liabilities (65,214,518 ) (79,481,008 ) (69,629 ) (144,765,155 ) (18,498,212 ) Net assets (liabilities) 45,177,399 52,951,526 (69,629 ) 98,059,296 12,530,098 Year ended March 31, 2023 Construction Asset Corporate Total Total HK$ HK$ HK$ HK$ US$ Revenue – external 77,216,368 5,459,485 — 82,675,853 10,532,090 Revenue – related parties 1,809,486 — — 1,809,486 230,511 Total revenue 79,025,854 5,459,485 — 84,485,339 10,762,601 Cost of revenue – external (56,676,219 ) (2,440,164 ) — (59,116,383 ) (7,530,846 ) Cost of revenue – related parties (961,938 ) — — (961,938 ) (122,541 ) Total cost of revenue (57,638,157 ) (2,440,164 ) — (60,078,321 ) (7,653,387 ) Gross profit 21,387,697 3,019,321 — 24,407,018 3,109,214 Depreciation (549,510 ) (714,138 ) — (1,263,648 ) (160,976 ) Operating expenses (10,165,365 ) (3,540,888 ) (28,673 ) (13,734,926 ) (1,749,695 ) Total expenses (10,714,875 ) (4,255,026 ) (28,673 ) (14,998,574 ) (1,910,671 ) Bank interest income 9 — — 9 1 Interest expense (195,814 ) (24,387 ) — (220,201 ) (28,051 ) Other income 267,053 — — 267,053 34,020 Other income (expense), net 71,248 (24,387 ) — 46,861 5,970 Income (loss) before income tax expenses 10,744,070 (1,260,092 ) (28,673 ) 9,455,305 1,204,513 Segment income (loss) 9,391,565 (1,902,583 ) (28,673 ) 7,460,309 950,370 Total assets 85,357,862 118,325,307 — 203,683,169 25,947,229 Total liabilities (71,239,864 ) (54,000,399 ) (11,600 ) (125,251,863 ) (15,955,853 ) Net assets (liabilities) 14,117,998 64,324,908 (11,600 ) 78,431,306 9,991,376 There was only one segment which is the construction and engineering services segment as of March 31, 2022.

Business Combination

Business Combination	12 Months Ended
	Mar. 31, 2024
Business Combination [Abstract]
BUSINESS COMBINATION	4. BUSINESS COMBINATION (a) Acquisition of Reitar Capital Partners Limited In November 2022, the Company acquired 100% equity interest in Reitar Capital Partners Limited, a limited liability company incorporated in the BVI, which owns 100% of Reitar Group, whose primary business is to provide asset management and investment, and professional consultancy services in the logistics sector (“Business Combination”). The Business Combination was accounted for using the acquisition method of accounting for business combination. The excess purchase consideration over the fair values of assets acquired and liabilities assumed was recorded as goodwill. Under the acquisition method, the acquisition -related The Company acquires 100% of ordinary shares of Reitar Capital Partners Limited by issuing 7,800 issued and determined that the cost approach was best suited to estimate fair value of the share issued as of the measurement date primarily because the reliability of information about anticipated future benefits may be limited in times of abnormal economic condition in Hong Kong brought by prolonged COVID -19 Note HK$ US$ Assets Current assets Cash and cash equivalents (a) 17,098,421 2,183,009 Contracts receivable, net (a) 24,091,968 3,075,898 Contracts receivable – related parties, net (a) 764,350 97,587 Contract assets, net (a) 12,043,784 1,537,668 Contract assets – related parties, net (a) 73,820 9,425 Retention receivables, net (a) 1,808,431 230,888 Other receivable (a) 8,028,000 1,024,960 Advance and prepayment (a) 416,351 53,156 Amount due from related parties (a) 2,478,524 316,441 Total current assets 66,803,649 8,529,032 Non-current assets Property and equipment, net (b) 158,216 20,200 Total non-current assets 158,216 20,200 Total assets 66,961,865 8,549,232 Liabilities Current liabilities Bank borrowings (a) 4,177,588 533,366 Accounts payable (a) 19,122,072 2,441,375 Accrued expenses and other payables (a) 44,200 5,643 Tax payable (a) 4,135,626 528,008 Contract liabilities (a) 28,176,823 3,597,424 Amount due to related parties (a) 2,900,000 370,252 Total current liabilities 58,556,309 7,476,068 Total liabilities 58,556,309 7,476,068 Fair value of assets and liabilities of the Company 8,405,556 1,073,164 Fair value of consideration Fair value of assets and liabilities of the Company HK$ 8,405,556 US$ 1,073,164 Number of shares issued by the Company 10,000 10,000 Fair value per share HK$ US$ 107.31 Fair value of additional 10,000 shares issued as the consideration HK$ 8,405,556 US$ 1,073,164 Notes: (a) -term (b) Under the acquisition method of accounting, the identifiable assets acquired and liabilities assumed of Reitar Capital Partners Limited are recorded at the estimated acquisition date fair values. For all assets acquired and liabilities assumed, the carrying value was assumed to equal fair value. The total purchase price consideration in the Business Combination was allocated to net assets acquired based on their estimated fair values as of the acquisition date. The following table sets forth the estimated fair values of assets to be acquired and liabilities to be assumed and the goodwill resulting from the Business Combination: Note HK$ US$ Assets acquired: Cash and cash equivalents (a) 3,135,319 400,296 Contracts receivable, net (a) 24,775,327 3,163,144 Other receivables, net (a) 10,159,457 1,297,091 Property and equipment, net (b) 16,074,002 2,052,219 Deposits paid (a) 28,082,263 3,585,351 Fair value of assets acquired 82,226,368 10,498,101 Liabilities assumed: Accounts payable (a) (35,692,631 ) (4,556,991 ) Accruals and other payables (a) (14,903,200 ) (1,902,739 ) Amount due to related parties (a) (39,405,150 ) (5,030,980 ) Tax payable (a) (765,464 ) (97,729 ) Deposits received (a) (15,471,109 ) (1,975,245 ) Deferred tax liabilities (a) (1,650,096 ) (210,673 ) Fair value of liabilities assumed (107,887,650 ) (13,774,357 ) Fair value of net liabilities as of the acquisition date (25,661,282 ) (3,276,256 ) Total consideration (per above) 8,405,556 1,073,164 Goodwill (Note 13) 34,066,838 4,349,420 Notes: (a) -term (b) Supplemental pro forma information The following table presents pro -forma -forma -forma For the Years ended 2022 2023 HK$ HK$ Revenue 190,565,418 88,137,973 Net income 15,853,201 41,296,794 (b) Acquisition of Alvin Design and Construction Company Limited (“Alvin Design”) On September 11, 2023, the Company acquired Alvin Design, a limited liability company incorporated in Hong Kong at a consideration of HK$1.5 million (US$191,551). Alvin Design is a dormant company at the date of acquisition and it owns certificate of registration of general building constructor, specialist constructor on demolition and site formation works. A goodwill of HK$1.5 million (US$191,551) was recorded at the date of acquisition. The following table sets forth the estimated fair values of assets to be acquired and liabilities to be assumed and the goodwill resulting from the Business Combination: HK$ US$ Total consideration 1,500,000 191,551 Fair value of net assets as of the acquisition date — — Goodwill* (Note 13) 1,500,000 191,551 *

Discontinued Operation

Discontinued Operation	12 Months Ended
	Mar. 31, 2024
Discontinued Operation [Abstract]
DISCONTINUED OPERATION	5. DISCONTINUED OPERATION The subleasing business was one of the Company’s business lines acquired through the Business Combination of Reitar Capital Partners Limited on November 9, 2022. Prior to the Business Combination, Reitar Capital Partners Limited’s wholly owned subsidiaries, RCC and RLG, subleased 3 warehouses and installed cold storage equipment in the warehouses. An independent third party, Hi Speed Supply Chain Limited (“Hi Speed”) and its subsidiaries (collectively the “Hi Speed Group”) were lessor of 2 warehouses and lessee of 1 warehouse. Hi Speed Group was a Hong Kong based logistic service provider and proposed to obtain the warehouse and the cold storage equipment from RCC and RLG. The transaction involved (i) termination of the lease agreement of the Company with lessor and lessee of the 3 warehouses and (ii) transfer of cold storage equipment from the Company to Hi Speed Group. In November 2022, RCC and RLG ceased to lease the 3 warehouses from/to Hi Speed Group and Hi Speed Group arranged the new lease agreement with lessor and lessee of the 3 warehouses directly. On March 31, 2023, Hi Speed agreed to pay a net amount of HK$4.07 million (US$0.52 million) as termination charge to RCC and RLG. On March 31, 2023, RCC entered into an asset transfer agreement to sell the entire cold storage equipment owned by RCC, with net book value of HK$14.04 million (US$1.79 million), to Hi Speed Group for a total of approximately HK$69.00 million (US$8.79 million). The Company derecognized cold storage equipment and deferred tax liabilities of HK$1.85 million (US$0.24 million) accordingly. The following tables set forth the details on gain on disposal of cold storage equipment and termination of lease agreements as of March 31, 2023: HK$ US$ Consideration – transfer of cold storage equipment 69,000,000 8,789,920 Consideration – termination of lease agreements 4,067,006 518,097 Total consideration 73,067,006 9,308,017 Less: assets and liabilities derecognized Property and equipment, net 14,041,380 1,788,734 Deposits paid 27,022,797 3,442,438 Contracts receivable 23,588,571 3,004,952 Prepayments 1,611,408 205,277 Accounts payable (35,492,631 ) (4,521,412 ) Deposit received (7,867,458 ) (1,002,237 ) Deferred tax liabilities (1,853,462 ) (236,113 ) Net assets and liabilities derecognized 21,050,605 2,681,639 Gain on disposal of cold storage equipment and termination of lease agreements 52,016,401 6,626,378 The consideration is agreed to be settled by net of (i) cash of HK$65.46 million (US$8.34 million) and (ii) transfer the legal title of rental deposit of HK$7.60 million (US$0.97 million) to Hi Speed. The transaction was closed on March 31, 2023. The cash consideration of HK$65.46 million (US$8.34 million) was agreed to be settled by installments from February 2023 to April 2024. As of March 31, 2023, HK$7.00 million (US$0.89 million) was received, resulting HK$58.46 million (US$7.45 million) being net outstanding from Hi Speed. The last installment of HK$655,916 (US$83,557) due in April 2024 was classified as non -current On September 22, 2023, a deed of addendum was entered of which the repayment schedule for the remaining balance of HK$58.46 million (US$7.45 million) was adjusted to be settled by installments from January 2024 to October 2024. On March 28, 2024, a deed of share pledge was entered of which the major shareholder of Hi Speed Group pledges his owned ordinary shares of Hi Speed as a security in favor of the Company in such a way that, in the event of default of payment by Hi Speed, the Company may exercise its right to seize the said ordinary shares that commensurate the aggregate outstanding amounts of the net outstanding from Hi Speed. In accordance with ASC Topic 205, Presentation of Financial Statement Discontinued Operations (“ASC Topic 205”), the Company presented the subleasing business as a discontinued operation as the Company believed that no continued cash flow would be generated by the discontinued component and that the Company would have no significant continuing involvement in the operations of the discontinued component. The following tables set forth the results of operations and cash flows of discontinued operation, that were included in the Company’s consolidated financial statements: Year ended HK$ US$ Revenue — — Cost of revenue – depreciation (1,950,192 ) (248,435 ) Gross profit (1,950,192 ) (248,435 ) Loan interest income (note 10) 441,863 56,289 Gain on waiver of amount due to vendors (note a) 5,702,300 726,416 Operating expense (60,000 ) (7,643 ) Income before income tax expenses 4,133,971 526,627 Income tax expenses — — Net income 4,133,971 526,627 Net cash used in operating activities – discontinued operation (60,000 ) (7,643 ) Net cash generated from operating activities – discontinued operation 7,000,000 891,731 (a) The discontinued operation was acquired on November 9, 2022. As such, no assets and liabilities as of March 31, 2022 were presented.

Restricted Cash

Restricted Cash	12 Months Ended
	Mar. 31, 2024
Restricted Cash [Abstract]
RESTRICTED CASH	6. RESTRICTED CASH Restricted cash represents term deposits in banks with original maturity exceeding three months. As of March 31, 2024, the restricted cash had term of less than six months and carried interest at annual rates ranging from 3.80% to 4.25%. As of March 31, 2024, HK$16,059,262 (US$2,052,066) (March 31, 2023: nil nil

Contracts Receivable, Net

Contracts Receivable, Net	12 Months Ended
	Mar. 31, 2024
Contracts Receivable, Net [Abstract]
CONTRACTS RECEIVABLE, NET	7. CONTRACTS RECEIVABLE, NET Contracts receivable, net is comprised of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Contracts receivable 22,583,970 35,483,615 4,534,127 Allowance for expected credit losses (2,589,214 ) (8,069,497 ) (1,031,128 ) Balance at end of year 19,994,756 27,414,118 3,502,999 Allowance for expected credit losses consists of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Beginning balance 775,257 2,589,214 330,853 Addition 1,813,957 5,480,283 700,275 Ending balance 2,589,214 8,069,497 1,031,128

Contract Assets, Net

Contract Assets, Net	12 Months Ended
	Mar. 31, 2024
Contract Assets, Net [Abstract]
CONTRACT ASSETS, NET	8. CONTRACT ASSETS, NET Contract assets, net consist of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Balance at beginning of the year 5,477,672 16,120,142 2,059,845 Addition 13,519,314 46,842,781 5,985,609 Changes due to billings (2,876,844 ) (1,874,928 ) (239,580 ) 16,120,142 61,087,995 7,805,874 Allowance for expected credit losses — (1,533,832 ) (195,994 ) Balance at end of year 16,120,142 59,554,163 7,609,880 Allowance for expected credit losses consists of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Beginning balance — — — Addition — 1,533,832 195,994 Ending balance — 1,533,832 195,994

Retention Receivables, Net

Retention Receivables, Net	12 Months Ended
	Mar. 31, 2024
Retention Receivables, Net [Abstract]
RETENTION RECEIVABLES, NET	9. RETENTION RECEIVABLES, NET Retention receivables, net consists of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Retention receivables 675,000 341,132 43,590 Allowance for expected credit losses — (8,565 ) (1,094 ) Balance at end of year 675,000 332,567 42,496 Allowance for expected credit losses consists of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Beginning balance — — — Addition — 8,565 1,094 Ending balance — 8,565 1,094

Prepaid Expenses and Other Rece

Prepaid Expenses and Other Receivables, Net	12 Months Ended
	Mar. 31, 2024
Prepaid Expenses and Other Receivables, Net [Abstract]
PREPAID EXPENSES AND OTHER RECEIVABLES, NET	10. PREPAID EXPENSES AND OTHER RECEIVABLES, NET Prepaid expenses and other receivables, net consist of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Prepayment to vendors 142,788 358,642 45,827 Deferred offering costs 4,034,754 8,033,290 1,026,500 Receivable from disposal of property and equipment and termination of lease agreement (note a) 58,463,356 58,763,356 7,508,830 Loan receivables from Hi Speed (note b) 8,000,000 7,741,863 989,262 Loan receivables from Winner Logistics Solution Limited (“WSL”) (note c) — 800,000 102,224 Accrued interest receivable (note b) 441,863 — — Total before allowance for expected credit losses 71,082,761 75,697,151 9,672,643 Allowance for expected credit losses — — — Total 71,082,761 75,697,151 9,672,643 Less: non-current portion 655,916 — — Current portion 70,426,845 75,697,151 9,672,643 ____________ Notes: (a) (b) (c)

Long-Term Investment

Long-Term Investment	12 Months Ended
	Mar. 31, 2024
Long-Term Investment [Abstract]
LONG-TERM INVESTMENT	11. LONG-TERM INVESTMENT Long -term As of March 31, Ownership 2023 Ownership 2024 2024 HK$ HK$ US$ Equity method investments: Investment in Smartmore (note a) 30.0 % 1 30.0 % 1 1 Non-marketable equity securities: Investment in Blaze Master (note b) — — 3.0 % 10,508,784 1,342,821 Net carrying value 1 10,508,785 1,342,822 ____________ Notes: (a) -owned (b) -current There has been no impairment loss, unrealized gain or loss or dividend income for the investments as of March 31, 2023 and 2024.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Mar. 31, 2024
Property and Equipment, Net [Abstract]
PROPERTY AND EQUIPMENT, NET	12. PROPERTY AND EQUIPMENT, NET Property and equipment, net consists of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Furniture and fixture 575,696 575,696 73,563 Office equipment 431,891 564,685 72,156 Leasehold improvement 6,165,000 6,549,903 836,952 Total 7,172,587 7,690,284 982,671 Less: accumulated depreciation (782,263 ) (3,173,740 ) (405,543 ) Property and equipment, net 6,390,324 4,516,544 577,128 Depreciation expenses recognized for the years ended March 31, 2022, 2023 and 2024 were HK$33,720, HK$696,482 and HK$2,391,477 (US$305,585), respectively.

Goodwill

Goodwill	12 Months Ended
	Mar. 31, 2024
Goodwill [Abstract]
GOODWILL	13. GOODWILL (i) In November of 2022, the Company acquired 100% equity interest in Reitar Capital Partners Limited, a limited liability company incorporated in the BVI, which owns 100% of Reitar Group, whose primary business is to provide asset management and investment, and professional consultancy services in the logistics sector (“Business Combination”). This Business Combination gave rise to the Company recognizing HK$34.1 million (US$4.4 million) in goodwill as the difference between the purchase price of HK$8.4 million (US$1.1 million) and the net liabilities as of the acquisition date of HK$25.7 million (US$3.3 million) of the acquisition target company, Reitar Capital Partners Limited. The Company used the book value of its own ordinary shares immediately before the Business Combination of HK$840.56 (US$107.31) per share as the measure of the fair market value of each share of the 10,000 The Company determines the fair value of its reporting units using a discounted cash flow model, which utilizes key assumptions such as projected revenues, cost of revenues and operating expenses. These assumptions are determined by the Company’s management utilizing its internal operating plan, growth rates for revenues and operating expenses and margin assumptions. An additional key assumption under this approach is the discount rate, based on the weighted average cost of capital, which is adjusted for current risk -free The Company’s goodwill is tested for impairment at least on an annual basis, on the last day of the fourth quarter of the fiscal year and whenever events or changes in circumstances indicate the carrying value of a reporting unit may not be recoverable. When necessary, the Company records charges for impairments of goodwill for the amount by which the carrying amount of the respective reporting unit exceeds its fair value. However, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Goodwill is assigned to the reporting unit of the asset management and professional consultancy services. The carrying value of the reporting unit is determined by assigning the assets and liabilities, including the existing goodwill, to the reporting unit. As of March 31, 2024, the Company performed a qualitative and quantitative annual assessment for goodwill impairment. Based on its qualitative analysis, which considered the reporting unit results, projections and additional business and industry specific considerations, the Company performed a further revision of the estimates of the fair value of both reporting units. As part of this analysis, the Company also considered the potential impacts of the sensitivity of estimates and assumptions. The material assumptions used for the goodwill annual impairment test for the segment were five -term As a result of the impairment assessment, the Company concluded that the fair value of the reporting unit exceeds its carrying value, and therefore the Company did not record any goodwill impairment charges for the year ended March 31, 2024. (ii) On September 11, 2023, the Company acquired Alvin Design, a limited liability company incorporated in Hong Kong at a consideration of HK$1.5 million (US$191,551). Alvin Design is a dormant company at the date of acquisition and it owns certificate of registration of general building constructor, specialist constructor on demolition and site formation works. A goodwill of HK$1.5 million (US$191,551) was recorded at the date of acquisition. As of March 31, 2024, the Company performed a qualitative and quantitative annual assessment for goodwill impairment. Based on its qualitative analysis, which considered the reporting unit results, projections and additional business and industry specific considerations, the Company believes that the operation of Alvin Design is in an early stage and it is uncertain whether it will generate economic benefit in the foreseeable future. As such, the Company recognizes goodwill impairment of HK$1,500,000 (US$191,671) during the year ended March 31, 2024.

Bank Borrowings

Bank Borrowings	12 Months Ended
	Mar. 31, 2024
Bank Borrowings [Abstract]
BANK BORROWINGS	14. BANK BORROWINGS Bank borrowings as of March 31, 2023 and 2024 are as follows: Weighted Balance as of March 31, Lender Type Maturity date Currency 2023 2024 2023 2024 2024 HK$ HK$ US$ Bank of China (Hong Kong) (note a) Term loan Within 1 year or on demand HK$ 3.34 % 4.81 % 3,535,397 2,111,291 269,782 Bank of China (Hong Kong) (note c) Term loan Within 1 year or on demand HK$ — 3.63 % — 20,666,000 2,640,720 Bank of China (Hong Kong) (note d) Revolving loan Within 1 year or on demand HK$ — 5.88 % — 10,273,028 1,312,696 China Construction Bank (Asia) Corporation Limited (note b) Revolving loan Within 1 year or on demand HK$ 6.21 % 7.65 % 4,000,000 4,000,000 511,123 China Construction Bank (Asia) Corporation Limited (note b) Term loan Within 1 year or on demand HK$ — 6.70 % — 3,803,256 485,983 Total 7,535,397 40,853,575 5,220,304 ____________ Note: (a) (i) (ii) (b) (i) (ii) (iii) (c) (i) (ii) (d) (i) (ii)

Accrued Expenses and Other Paya

Accrued Expenses and Other Payables	12 Months Ended
	Mar. 31, 2024
Accrued Expenses and Other Payables [Abstract]
ACCRUED EXPENSES AND OTHER PAYABLES	15. ACCRUED EXPENSES AND OTHER PAYABLES Accrued expenses and other payables consist of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Accrued expenses 207,028 1,996,223 255,079 Accrued deferred offering costs 784,778 3,707,394 473,734 Payable for acquisition of a subsidiary — 500,000 63,890 Payable for purchasing office equipment and leasehold improvements 8,310,000 — — Total 9,301,806 6,203,617 792,703

Right-of-Use Assets and Lease L

Right-of-Use Assets and Lease Liabilities	12 Months Ended
	Mar. 31, 2024
Right-of-Use Assets and Lease Liabilities [Abstract]
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES	16. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES The Company entered into leases for use of office in Hong Kong. The Company accounts for the lease in accordance with lessee accounting. The recognition of whether a contract arrangement contains a lease is made by evaluating whether the arrangement conveys the right to use an identified asset and whether the Company obtains substantially all the economic benefits from and has the ability to direct the use of the asset. Operating lease assets and liabilities are included in the items of operating lease right -of-use -current Supplemental balance sheet information related to operating leases was as follows: As of March 31, 2023 2024 2024 HK$ HK$ US$ Operating lease: Cost 8,247,807 8,247,807 1,053,912 Less: accumulated amortization (567,166 ) (3,023,111 ) (386,296 ) Operating lease right-of-use assets 7,680,641 5,224,696 667,616 Current operating lease obligation 2,455,945 2,859,872 365,437 Non-current operating lease obligation 5,224,696 2,364,824 302,179 Total operating lease obligation 7,680,641 5,224,696 667,616 Operating lease expense for the years ended March 31, 2022, 2023 and 2024 was nil Maturity analysis of future minimum lease payments under non -cancellable For the years ending March 31, HK$ US$ 2025 3,106,080 396,898 2026 2,426,625 310,076 Total minimum lease payments 5,532,705 706,974 Less: interest component (308,009 ) (39,358 ) Present value of minimum lease payments 5,224,696 667,616 Other supplemental information about the Company’s operating lease as of March 31, 2024: Weighted average discount rate 6.2 % Weighted average remaining lease term (years) 1.7

Contract Liabilities

Contract Liabilities	12 Months Ended
	Mar. 31, 2024
Contract Liabilities [Abstract]
CONTRACT LIABILITIES	17. CONTRACT LIABILITIES Contract liabilities consist of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Balance at beginning of the year 6,685,131 53,863,775 6,882,758 Addition 50,281,362 10,723,548 1,370,264 Recognized to revenue during the year (3,102,718 ) (5,223,916 ) (667,517 ) Balance at end of year 53,863,775 59,363,407 7,585,505

Disaggregated Revenue

Disaggregated Revenue	12 Months Ended
	Mar. 31, 2024
Disaggregated Revenue [Abstract]
DISAGGREGATED REVENUE	18. DISAGGREGATED REVENUE The following table shows disaggregated revenue by major categories for the years ended March 31, 2022, 2023 and 2024, respectively: Years ended March 31, 2022 2023 2024 HK$ % HK$ % HK$ US$ % Construction management and engineering design services 141,471,098 98.1 % 77,483,493 91.7 % 230,970,927 29,513,657 91.7 % Maintenance services 2,680,881 1.9 % 1,542,361 1.8 % 7,028,760 898,141 2.8 % Asset management services — — 2,893,668 3.4 % 5,990,000 765,407 2.3 % Professional consultancy services — — 2,565,817 3.1 % 7,990,188 1,020,993 3.2 % Total 144,151,979 100.0 % 84,485,339 100.0 % 251,979,875 32,198,198 100.0 % Transaction price allocated to the remaining performance obligations Transaction price allocated to the remaining performance obligations represents all future, non -cancelable -cancelable The following table presents the amount of the transaction price allocated to the remaining performance obligations expected to be recognized as revenue when performance obligations are satisfied: Years ended March 31, HK$ US$ 2025 572,965,232 73,213,973 2026 441,001,058 56,351,481 2027 or thereafter 22,706,818 2,901,496 Total 1,036,673,108 132,466,950 The following table shows disaggregated cost of revenue by major categories for the years ended March 31, 2022, 2023 and 2024, respectively: Years ended March 31, 2022 2023 2024 HK$ % HK$ % HK$ US$ % Construction management and engineering design services 105,193,673 98.1 % 56,694,345 94.4 % 176,780,306 22,589,134 94.1 % Maintenance services 2,030,520 1.9 % 943,812 1.5 % 2,466,118 315,123 1.3 % Asset management services — — 1,137,204 1.9 % 3,939,293 503,366 2.1 % Professional consultancy services — — 1,302,960 2.2 % 4,734,892 605,028 2.5 % Total 107,224,193 100.0 % 60,078,321 100.0 % 187,920,609 24,012,651 100.0 % The following table sets forth a breakdown of gross profit and gross profit margin for the years ended March 31, 2022, 2023 and 2024, respectively: Category Year ended March 31, 2022 Revenue Cost of Gross Gross HK$ HK$ HK$ % Construction management and engineering design services 141,471,098 105,193,673 36,277,425 25.6 % Maintenance services 2,680,881 2,030,520 650,361 24.3 % Total 144,151,979 107,224,193 36,927,786 25.6 % Category Year ended March 31, 2023 Revenue Cost of Gross Gross HK$ HK$ HK$ % Construction management and engineering design services 77,483,493 56,694,345 20,789,148 26.8 % Maintenance services 1,542,361 943,812 598,549 38.8 % Asset management services 2,893,668 1,137,204 1,756,464 60.7 % Professional consultancy services 2,565,817 1,302,960 1,262,857 49.2 % Total 84,485,339 60,078,321 24,407,018 28.9 % Category Year ended March 31, 2024 Revenue Cost of Gross Gross HK$ HK$ HK$ % Construction management and engineering design services 230,970,927 176,780,306 54,190,621 23.5 % Maintenance services 7,028,760 2,466,118 4,562,642 64.9 % Asset management services 5,990,000 3,939,293 2,050,707 34.2 % Professional consultancy services 7,990,188 4,734,892 3,255,296 40.7 % Total 251,979,875 187,920,609 64,059,266 25.4 %

Other Income

Other Income	12 Months Ended
	Mar. 31, 2024
Other Income [Abstract]
OTHER INCOME	19. OTHER INCOME Other income consists of the followings: Years ended March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Government subsidies (note a) 17,010 257,074 — — Exchange difference on foreign currency translation — 9,720 — — Loan interest income from WSL (note 10) — — 40,000 5,111 Others 1,054 259 1,800 230 18,064 267,053 41,800 5,341 ____________ (a) -epidemic

Taxes

Taxes	12 Months Ended
	Mar. 31, 2024
Taxes [Abstract]
TAXES	20. TAXES Income tax Cayman Islands The Cayman Islands currently levy no taxes on individuals or corporations based upon profits, income, gains or appreciations and there is no taxation in the nature of inheritance tax or estate duty. There are no other taxes likely to be material to the Company levied by the Government of the Cayman Islands save for certain stamp duties which may be applicable, from time to time, on certain instruments. BVI Reitar Logtech Engineering Limited and Reitar Capital Partners Limited are incorporated in the BVI and are not subject to tax on income or capital gains under current BVI law. In addition, upon payments of dividends by these entities to their shareholders, no BVI withholding tax will be imposed. Hong Kong Kamui Development Group Limited, Kamui Cold Chain Engineering & Service Limited, Kamui Construction & Engineering Group Limited and Kamui Logistics Automation System Limited, Reitar Logtech Group Limited, Reitar Cold Chain Limited, Reitar Properties Leasing Limited, Reithub Consulting Limited, Reitar Asset Management Limited, Cogen Advisory Limited and Cogen Investment (WS) Limited are 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% in Hong Kong. From year of assessment of 2019/2020 onwards, Hong Kong profits tax rates are 8.25% on assessable profits up to HK$2,000,000, and 16.5% on any part of assessable profits over HK$2,000,000. Under Hong Kong tax law, all the above -mentioned -derived Significant components of the income tax expenses are as follows: Years ended March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Current: Hong Kong 4,163,246 1,994,996 5,806,012 741,897 Total income tax expenses 4,163,246 1,994,996 5,806,012 741,897 The following table reconciles Cayman Islands statutory rates to the effective tax rate: Years ended March 31, 2022 2023 2024 Income tax rate in the Cayman Islands, permanent tax 0.0 % 0.0 % 0.0 % Hong Kong statutory income tax rate 16.5 % 16.5 % 16.5 % Income not taxable — (2.8 )% — Under provision of prior year — (0.4 )% — Tax concession (0.8 )% (0.6 )% (0.7 )% Change in valuation allowance (note (a)) 2.1 % 8.4 % 7.0 % Effective tax rate 17.8 % 21.1 % 22.8 % Note: (a) Deferred tax The deferred tax assets which are principally comprised of net operating losses. The deferred tax assets consist of the following components: As of March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Deferred tax assets 643,500 1,437,150 2,350,700 300,374 Valuation allowance (643,500 ) (1,437,150 ) (2,350,700 ) (300,374 ) Net deferred tax assets — — — — Movements of valuation allowance were as follows: For the years ended March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Balance, beginning of the year (153,450 ) (643,500 ) (1,437,150 ) (183,640 ) Additions (490,050 ) (793,650 ) (913,550 ) (116,734 ) Balance, end of the year (643,500 ) (1,437,150 ) (2,350,700 ) (300,374 ) As of March 31, 2022, 2023 and 2024, the Company had HK$3,900,000, HK$8,710,000 and HK$14,246,600 (US$1,820,442) of net operating loss carryforwards available to reduce future taxable income, respectively. All the net operating loss carryforwards will carryforward indefinitely. During the years ended March 31, 2022, 2023 and 2024, the Company recognized the valuation allowance of HK$490,050, HK$793,650 and HK$913,550 (US$116,734), respectively, against its deferred tax asset. Management determined it was more likely than not that the deferred tax asset will not be realized and recorded a 100% valuation allowance for the years ended March 31, 2022, 2023 and 2024.

Related Party Balances and Tran

Related Party Balances and Transactions	12 Months Ended
	Mar. 31, 2024
Related Party Balances and Transactions [Abstract]
RELATED PARTY BALANCES AND TRANSACTIONS	21. Related party balances and transactions Nature of relationships with related parties Name Relationship JingXing Storage Equipment Engineering (H.K.) Company Limited (“JingXing”) (i) A wholly owned subsidiary of KGDL Compass Engineering Limited (i) A wholly owned subsidiary of KGDL Kamui Construction Management Limited Entity controlled by management of the Company Star Capital Investment Limited (“Star Capital”) Entity controlled by Mr. Chan Mr. Hau Lim Chung (“Mr. Chung”) Director of the Company Mr. Yuxi Liang (“Mr. Liang”) Non -controlling Mr. Ka Ho Chiu (“Mr. Chiu”) Non -controlling (i) The amount due to related parties consists of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Due to Star Capital 22,790,867 5,150 658 Due to Mr. Chung 1,700,000 — — Due to Mr. Liang 734,485 93,853 Due to Mr. Chiu 908,766 116,123 Total 24,490,867 1,648,401 210,634 The amounts due to the related parties are unsecured, interest free with no specific repayment terms. The amounts are of non -trade In addition to the related party balances above, the Company has the following significant related party transactions incurred as below: Years ended March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Revenue from JingXing 296,985 1,809,486 — — Revenue from Smartmore — — 1,742,678 222,681 Subcontracting cost to Compass Engineering Limited 43,260 137,200 — — Consultancy fee to Compass Engineering Limited — 75,320 — — Subcontracting cost to JingXing 658,165 749,418 — — Subcontracting cost to Kamui Construction Management Limited 38,740,088 — — — Management fee paid to KGDL 6,101,612 3,600,000 — — Acquisition of leasehold improvement — 6,165,000 — — Constructive dividend — 1,088,580 — —

Risks and Uncertainties

Risks and Uncertainties	12 Months Ended
	Mar. 31, 2024
Risks and Uncertainties [Abstract]
RISKS AND UNCERTAINTIES	22. riskS AND UNCERTAINTIES Credit risk The Company’s assets that are potentially subject to a significant concentration of credit risk primarily consist of bank balances, contracts receivable and contract assets, and other receivables. Bank balances The Company believes that there is no significant credit risk associated with cash in Hong Kong, which was held by reputable financial institutions in the jurisdiction where the Company’s Hong Kong subsidiaries are located. The Hong Kong Deposit Protection Board pays compensation up to a limit of HK$500,000 (approximately US$63,695) if the bank with which an individual/a company hold its eligible deposit fails. As of March 31, 2024, cash balance of HK$6,390,861 (US$816,630) was maintained at financial institutions in Hong Kong and approximately HK$500,000 was insured by the Hong Kong Deposit Protection Board. Contracts receivable and contract assets The Company has designed credit policies with an objective to minimize their exposure to credit risk. The Company’s contracts receivable and contract assets are short term in nature and the associated risk is minimal. The Company conducts credit evaluations on customers and generally do not require collateral or other security from such customers. The Company periodically evaluates the creditworthiness of the existing customers in determining an allowance for expected credit losses primarily based upon the age of the receivables and factors surrounding the credit risk of specific customers. Other receivables The Company is also exposed to risk from other receivables. These assets are subject to credit evaluations. An allowance, where applicable, would make for estimated unrecoverable amounts which have been determined by reference to past default experience and the current economic environment. Customers concentrations For the year ended March 31, 2022, three customers accounted for 40.7%, 23.9% and 11.9% of total revenue. For the year ended March 31, 2023, four customers accounted for 24.0%, 20.9%, 19.4% and 16.9% of total revenue. For the year ended March 31, 2024, two customers accounted for 69.3% and 10.4% of total revenue. No other customer accounts for more than 10% of revenue for the years ended March 31, 2022, 2023 and 2024. As of March 31, 2023, three customers accounted for 28.1%, 18.1% and 12.4% of the total balance of contracts receivable. As of March 31, 2024, three customers accounted for 36.2%, 16.9% and 16.7% of the total balance of contracts receivable. No other customer accounts for more than 10% of contracts receivable as of March 31, 2023 and 2024. Contract assets concentrations As of March 31, 2023, two customers accounted for 68.5%, and 16.1% of the total balance of contract assets. As of March 31, 2024, one customer accounted for 82.8% of the total balance of contract assets. No other customer accounts for more than 10% of contract assets as of March 31, 2023 and 2024. As of March 31, 2023, one customer accounted for 100% of retention receivable. As of March 31, 2024, one customer accounted for 100% of retention receivable. No other customer accounts for more than 10% of retention receivable as of March 31, 2023 and 2024. Subcontractors concentrations For the year ended March 31, 2022, two subcontractors accounted for 35.2% and 17.6% of total purchases. For the year ended March 31, 2023, two subcontractors accounted for 13.8% and 10.6% of total purchases. For the year ended March 31, 2024, one subcontractor accounted for 19.6% of total purchases. No other subcontractor accounts for more than 10% of purchases for the years ended March 31, 2022, 2023 and 2024. As of March 31, 2023, one subcontractor accounted for 39.2% of the total balance of accounts payable. As of March 31, 2024, two subcontractors accounted for 27.5% and 10.2% of the total balance of accounts payable. No other subcontractor accounts for more than 10% of accounts payable as of March 31, 2023 and 2024. Interest rate risk The Company is exposed to cash flow interest rate risk through the changes in interest rates related mainly to the Company’s bank loans and bank balances. The Company currently does not have any interest rate hedging policy in relation to fair value interest rate risk and cash flow interest rate risk. The directors monitor the Company’s exposures on an ongoing basis and will consider hedging the interest rate should the need arises. Foreign currency risk The Company is exposed to foreign currency risk primarily through sales that are denominated in a currency other than the functional currency of the operations to which they relate. The currencies giving rise to this risk are primarily US$. As HK$ is currently pegged to US$, exposure to foreign exchange fluctuations is minimal. Liquidity risk Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company’s approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. Typically, the Company ensures that it has sufficient cash on demand to meet expected operational expenses for a period of twelve months, including the servicing of financial obligations: this excludes the potential impact of extreme circumstances that cannot reasonably be predicted, such as natural disasters. Market and geographic 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.

Shareholders_ Equity

Shareholders’ Equity	12 Months Ended
	Mar. 31, 2024
Shareholders’ Equity [Abstract]
SHAREHOLDERS’ EQUITY	23. Shareholders’ equity Ordinary shares The Company was incorporated under the laws of the Cayman Islands as an exempt company with limited liability on September 15, 2022. The authorized number of ordinary shares was 500,000,000 On December 18, 2023, the Company amended its memorandum of association to re -designate On April 16, 2024, the Company effected a share split at a ratio of 1 -to-2 The Company considered that the above share amendment was part of the Company’s recapitalization prior to completion of its initial public offering. The Company believed it is appropriate to reflect the above transactions on a retroactive basis pursuant to ASC 260. All shares and per share amounts used herein and in the accompanying consolidated financial statements have been retroactively restated to reflect the above share amendment. Dividend distributions During the year ended March 31, 2022, the Company distributed HK$13,960,000 to KGDL, of which HK$10,700,000 in cash and HK$3,260,000 through reduction in amount due from KGDL. No dividend was declared for the years ended March 31, 2023 and 2024. Constructive dividend The Company declared constructive dividend of HK$1,088,580 (US$138,674) for the year ended March 31, 2023. It represents amount due from a related party controlled by Mr. Chung and Mr. Yiu, the shareholders, which collectability is no longer probable as of March 31, 2023. The amount is recorded as constructive dividend and debited to retained earnings.

Subsequent Events

Subsequent Events	12 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	24. SUBSEQUENT EVENTS The Company evaluated all events and transactions that occurred after March 31, 2024 up through July 31, 2024, which is the date that these consolidated financial statements are available to be issued. There were no other material subsequent events that require disclosure in these consolidated financial statements other than disclosed below.

Condensed Financial Information

Condensed Financial Information of the Parent Company	12 Months Ended
	Mar. 31, 2024
Condensed Financial Information of the Parent Company [Abstract]
CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY	25. CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY The following presents condensed parent company only financial information of Reitar Logtech Holdings Limited. Condensed Balance Sheets As of March 31, 2023 2024 2024 HK$ HK$ US$ ASSETS NON-CURRENT ASSETS Interest in a subsidiary 2,372 2,372 303 Total non-current assets 2,372 2,372 303 Total assets 2,372 2,372 303 CURRENT LIABILITIES Amount due to subsidiary 28,673 17,073 2,182 Accrual — 69,629 8,897 Total current liabilities 28,673 86,702 11,079 Total liabilities 28,673 86,702 11,079 COMMITMENTS AND CONTINGENCIES SHAREHOLDERS’ EQUITY (DEFICIT) Ordinary shares: US$0.00000005 par value, 1,000,000,000,000 shares authorized as of March 31, 2023 and 2024, 60,000,000 shares issued and outstanding as of March 31, 2023 and 2024 Class A ordinary shares, US$0.00000005 par value, 900,000,000,000 shares authorized; 40,000,000 shares issued and outstanding as of March 31, 2023 and 2024 16 16 2 Class B ordinary shares, US$0.00000005 par value, 100,000,000,000 shares authorized; 20,000,000 shares issued and outstanding as of March 31, 2023 and 2024 8 8 1 Additional paid-in capital 2,348 2,348 300 Accumulated losses (28,673 ) (86,702 ) (11,079 ) Total shareholders’ equity (deficit) (26,301 ) (84,330 ) (10,776 ) Total liabilities and shareholders’ equity (deficit) 2,372 2,372 303 Condensed Statements of Loss Years ended March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Operating expenses — (28,673 ) (58,029 ) (7,415 ) Loss before income tax expenses — (28,673 ) (58,029 ) (7,415 ) Income tax expenses — — — — Net loss — (28,673 ) (58,029 ) (7,415 ) Condensed Statements of Cash Flows Years ended March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Cash flows from operating activities Net loss — (28,673 ) (58,029 ) (7,415 ) Changes in operating assets and liabilities: Accrual — — 69,629 8,897 Net cash used in operating activities — (28,673 ) 11,600 1,482 Net cash generated from investing — — — — Net cash generated from financing — — — — Changes in amount due to a subsidiary — 28,673 (11,600 ) (1,482 ) Net cash generated from financing — 28,673 — — Net increase in cash and cash equivalents — — — — Cash and cash equivalents at the beginning of the year — — — — Cash and cash equivalents at the end of the year — — — — (i) The Company was incorporated under the laws of the Cayman Islands as a limited company on September 15, 2022 and as a holding company. Reitar Logtech Engineering Limited, a British Virgin Islands business company limited by shares incorporated in the BVI on September 15, 2022, is the immediate holding company of Kamui Development Group Limited. The equity interest of Reitar Logtech Engineering Limited was ultimately held as to 50% by Mr. Yiu and 50% by Mr. Chung through certain intermediate holding companies prior to the Group Reorganization. On November 9, 2022, the entire equity interest of Reitar Logtech Engineering Limited was transferred by Smart Wealthy Investment Limited and Integrated Intelligence Investment Limited, which are wholly -owned -owned On December 18, 2023, the Company amended its memorandum of association to re -designate On April 16, 2024, the Company effected a share split at a ratio of 1 -to-2 In the condensed parent -company-only -company-only (ii) Schedule I of Rule 5 -04 -X The condensed parent company financial statements have to be prepared in accordance with Rule 12 -04 -X As of March 31, 2023 and 2024, there were no material contingencies, significant provisions of long term obligations, mandatory dividend or redemption requirements of redeemable stocks or guarantees of the Company, except for those which have been separately disclosed in the consolidated financial statements, if any.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Mar. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Basis of presentation	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”) for information pursuant to the rules and regulations of the Securities and Exchange Commission.
Principles of consolidation	Principles of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation.
Discontinued operation	Discontinued operation The Company has adopted ASC Topic 205 “Presentation of Financial Statements” Subtopic 20 -45 -20-45-1 -profit The results of operations of discontinued operation for the years ended March 31, 2022 and 2023 have been reflected separately in the consolidated statement of income as a single line item for all periods presented in accordance with U.S. GAAP. Cash flows from discontinued operation of the three categories for the years ended March 31, 2022 and 2023 were separately presented in the consolidated statements of cash flows for all periods presented in accordance with U.S. GAAP. During the year ended March 31, 2023, the Company disposed the subleasing business acquired through the Business Combination of Reitar Group.
Use of estimates and assumptions	Use of estimates and assumptions The preparation of 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 disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could vary from the estimates and assumptions that were used.
Foreign currency translation and transaction	Foreign currency translation and transaction The Company uses Hong Kong dollars (“HK$”), as reporting currency. The functional currency of the Company and its subsidiaries incorporated in the Cayman Islands and BVI is the United States dollar (“US$”) and the functional currency of its Hong Kong subsidiaries is HK$. The determination of the respective functional currency is based on the criteria of Accounting Standards Codification (“ASC”) Topic 830, Foreign Currency Matters. Transactions denominated in currencies other than functional currency are translated into functional currency at the exchange rates quoted by authoritative banks prevailing at the dates of the transactions. Exchange gains and losses resulting from those foreign currency transactions denominated in a currency other than the functional currency are recorded as other income (loss), net in the consolidated statements of income and comprehensive income.
Convenience translation	Convenience translation Translations of the consolidated balance sheets, consolidated statements of income and comprehensive income, and consolidated statements of cash flows from HK$ into US$ as of and for the year ended March 31, 2024 are solely for the convenience of the reader and were calculated at the rate of US$1 = HK$7.8259, as published in H.10 statistical release of the United States Federal Reserve Board. No representation is made that the HK$ amounts could have been, or could be, converted, realized or settled into US$ at such rate.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents consist of cash on hand and deposits placed with banks, which are unrestricted as to withdrawal and use. The Company does not have any cash equivalents as of March 31, 2023 and 2024. The Company’s cash is held at well capitalized financial institutions, but they are not Federal Deposit Insurance Corporation insured. The Company believes that it is not exposed to any significant credit risk in cash and cash equivalents.
Restricted cash	Restricted cash Restricted cash represents interest bearing deposits placed with banks in relation to banking facilities arrangement or surety money for certain major construction projects. The surety money is not mandatory for each construction project and is placed in the financial institutions under the Company’s name and control as a gesture of commitment to those projects for the customers. The funds are restricted from immediate use and the restriction will be lifted upon the maturity of the deposits, expiry of the banking facilities or the completion of the construction projects. The Company’s cash is held at well capitalized financial institutions, but they are not Federal Deposit Insurance Corporation insured. The Company believes that it is not exposed to any significant credit risk in restricted cash.
Revenue recognition	Revenue recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue from Contracts with Customers, and subsequently issued additional related Accounting Standards Updates (collectively, “ASC 606”). The Company derives revenue principally from (i) provision of construction management and engineering design services and (ii) provision of asset management and professional consultancy services in Hong Kong. The Company enters into agreements with customers that create enforceable rights and obligations and for which it is probable that the Company will collect the consideration to which it will be entitled as services transfer to the customer. It is customary practice for the Company to have written agreements with its customers and revenue on oral or implied arrangements is generally not recognized. The Company recognizes revenue based on the consideration specified in the applicable agreement. Revenue from contracts with customers is recognized using the following five steps: 1. 2. 3. 4. 5. Generally, revenue is recognized when the Company has negotiated the terms of the transaction, which includes determining either the overall price, or the price for each performance obligation in the form of a service or a product, the service or product has been delivered to the customer, no obligation is outstanding regarding that service or product, and the Company is reasonably assured that funds have been or will be collected from the customer. The Company currently generates its revenue by the below sources: (a) Construction management and engineering design services The Company currently generates revenue from providing construction management and engineering design services. The Company is typically contracted through invitation to tender from or corporate negotiation with existing or potential customers in Hong Kong. The Company recognizes revenue using the percentage -of-completion -of-completion -added Recognition of revenue and cost of revenue for construction projects requires significant judgment by management, including, among other things, estimating total costs expected to be incurred to complete a project and measuring progress toward completion. Management reviews contract estimates regularly to assess revisions of estimated costs to complete a project and measurement of progress toward completion. Management believes it maintains reasonable estimates based on prior experience; however, many factors contribute to changes in estimates of contract costs. Accordingly, estimates made with respect to uncompleted projects are subject to change as each project progresses and better estimates of contract costs become available. All contract costs are recorded as incurred, and revisions to estimated total costs are reflected as soon as the obligation to perform is determined. In the event that an estimated losses on uncompleted contracts may occur based on evidence that indicates that the estimated total cost of a contract exceeds its estimated total revenue, regardless of the stage of completion, a provision for the loss of the full amount will be recognized to the result of operations. Contract costs consist of (i) direct costs on contracts, including labor, materials, and amounts payable to subcontractors and (ii) indirect costs. The Company’s contracts set forth payment terms that require the customer to make payment within 30 days of billing which is triggered by the Company reaching the milestone to bill the customer. Management does not believe that its contracts include a significant financing component because the period between delivery or the contracting services to the customer and the time of payment does not typically exceed one year. The Company generally provides limited warranties for work that it has performed under its engineering and construction management contracts; these warranty periods are known as the defect liabilities period, or DLP. The DLP typically extends for a duration of one year from the substantial completion of the project for the customer. Historically, warranty claims have not resulted in significant costs. Contracts will include a provision whereby the customer will withhold 5% to 10% of the total contract value until the end of the DLP at which point the customer will release the retention amounts to the Company. The Company has no obligations for returns, refunds or similar obligations of its projects with customers. For the years ended March 31, 2022, 2023 and 2024, the Company is not aware of any material claims against the Company in relation to construction management and engineering design service provided. (b) Maintenance service Revenue from maintenance service contracts, which require the Company to render repair, maintenance, software enhancement, and cleaning or inspection services during the contracted maintenance periods, is generally within one year. Maintenance service contracts are entered separately with existing or potential customers. Revenue generated from maintenance service is recognized over the coverage period on a straight -line (c) Asset management and professional consultancy services (i) Asset management services The Company provides asset management services for construction projects involving refrigerated storage and warehouses. As a manager of sites, such as warehouses or construction sites, the Company provides a variety of services, including but not limited to planning and design management, construction scheduling management, sub -contracting (ii) Professional consultancy services The Company provides professional consultancy services for construction projects involving renovation work, interior design, and modification work of commercial units, and residential or commercial redevelopment work. The Company provides a variety of services, including but not limited to providing professional advice on design and work plan, performing construction work progress review, handling the application of building certifications, and the preparation of feasibility reports. The Company obtains asset management services and professional consultancy services contracts through invitations to bid or via negotiations with existing or prospective corporate clients in Hong Kong. The Company recognizes revenue from asset management services and professional consultancy services using the percentage -of-completion -of-completion performance obligations are met. In general, contracts are accounted for as a single unit of account (a single performance obligation) and are not segmented by service types. The Company currently does not have any contract modifications, nor does the contract have any variable consideration. A transaction price is plainly identifiable in contracts. Historically, contract acquisition costs have been insignificant; if such costs were to arise, the Company would expense them as a periodic cost. Customers are charged monthly service fees with a 30 -day The Company has no obligations for returns, refunds or similar obligations of its projects with customers. For the years ended March 31, 2022, 2023 and 2024, the Company is not aware of any material claims against the Company in relation to asset management services and professional consultancy services provided. Contract related assets and liabilities are classified as current assets and current liabilities. Significant balance sheet accounts related to the revenue cycle are as follows:
Contracts receivable, net	Contracts receivable, net Contracts receivable, net include amounts billed under the contract terms. The amounts are stated at their net realizable value. The typical payment terms require settlement within 30 days of billing. The Company maintains an allowance for expected credit losses to provide for the estimated number of receivables that will not be collected. The Company considers several factors in its estimate of the allowance, including knowledge of a customer’s financial condition, its historical collection experience, and other factors relevant for assessing the collectability of such receivables. Bad debts are written off against allowances. The receivables are written off after all collection efforts have ceased. For the years ended March 31, 2022, 2023 and 2024, provision for expected credit losses of HK$700,899, HK$1,813,957 and HK$5,480,283 (US$700,275) were charged to the consolidated statements of income and comprehensive income.
Contract assets, net	Contract assets, net Contract assets, net are recorded when the progress to completion revenue earned on contracts exceeds amounts actually billed under the contract.
Retention receivables, net	Retention receivables, net Part of the contract sum, or retention revenue, assigns to be withheld at the end of a project for the limited warranties of work performed under its engineering and construction management contracts to ensure that the Company meets the contract requirements. Once the DLP started, the Company recognized retention receivables. The retention receivables will be transferred to contract receivables once the DLP is ended and signed off by the customer. As of March 31, 2023 and 2024, the Company has retention receivables of HK$675,000 and HK$332,567 (US$42,496), respectively.
Contract liabilities	Contract liabilities Contract liabilities are recorded when amounts actually billed under a contract exceed the progress to completion revenue earned under the contract.
Prepaid expenses and other receivables, net	Prepaid expenses and other receivables, net Prepaid expenses include deposit payment to suppliers and vendors for the procurement of materials and subcontracting fee on preliminary work before being accepted as a contractor by customer. Those materials are ordered only when needed by specific projects. Upon physical receipt and inspection of the materials from suppliers, and delivery of the materials to the customer’s location, the applicable amount is reclassified to cost of revenue. Other receivables represent outstanding amounts from third parties which are stated at their net realizable value and with contractual terms as specified in respective notes. The Company considers the counterparties’ financial condition, its historical collection experience, and other factors relevant for assessing the collectability of such receivables. The receivables are written off after all collection efforts have ceased. Long -term
Deferred offering costs	Deferred offering costs The Company complies with the requirements of the ASC 340 -10-S99 -10-S99-1 -in -process
Long-term investment	Long-term investment Equity method The Company applies the equity method to account for equity investments in common stock or in -substance An investment in in -substance Under the equity method, the Company’s share of the post -acquisition -acquisition Equity securities The Company recognizes investment in non -derivative
Property and equipment, net	Property and equipment, net Property and equipment are stated at cost less accumulated depreciation and any impairment losses. It is the Company policy to depreciate the acquired assets from the beginning of the financial year. Major renewals, betterments, and improvements are capitalized to the asset accounts while replacements, maintenance, and repairs, which do not improve or extend the lives of the respective assets, are expensed to operations. At the time property and equipment are retired or otherwise disposed of, the asset and related accumulated depreciation or amortization accounts are relieved of the applicable amounts. Gains or losses from retirements or sales are credited or charged to operations. The Company depreciates property and equipment using the straight -line Furniture and fixture 5 years Office equipment 5 years Leasehold improvement Over the shorter of the terms of leases or 5 years
Rental deposit, net	Rental deposits, net Deposits paid under non -current
Goodwill	Goodwill Goodwill represents the excess of the consideration paid for an acquisition over the fair value of the net identifiable assets of the acquired subsidiary at the date of acquisition. Goodwill is not amortized and is tested for impairment at least annually, more often when circumstances indicate impairment may have occurred. Goodwill is carried at cost less accumulated impairment losses. In accordance with ASC 350, the Company may first assess qualitative factors to determine whether it is necessary to perform the quantitative goodwill impairment test. In the qualitative assessment, the Company considers factors such as macroeconomic conditions, industry and market considerations, overall financial performance of the reporting unit, and other specific information related to the operations, business plans and strategies of the reporting unit, including consideration of the impact of the COVID -19
Impairment for long-lived assets	Impairment for long-lived assets Long -lived -lived
Fair value measurement	Fair value measurement The accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and requires disclosure of the fair value of financial instruments held by the Company. The accounting standard defines fair value, establishes a three -level Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. Level 3 inputs to the valuation methodology are unobservable and significant to the fair value.
Bank borrowings	Bank borrowings Borrowings are initially recognized at fair value, net of upfront fees incurred. Borrowings are subsequently measured at amortized cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognized in profit or loss over the period of the borrowings using the effective interest method.
Accounts payable	Accounts payable Accounts payable represent trade payables to vendors.
Accrued expenses and other payable	Accrued expenses and other payables Accrued expenses and other payables primarily include accrued expenses for the operation of the ordinary course of business, payable for leasehold improvement, payable for purchase of a subsidiary and accrued deferred offering costs.
Employee benefit plan	Employee benefit plan Retirement benefits in the form of mandatory government -sponsored
Related parties	Related parties The Company adopted ASC Topic 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.
Operating lease	Operating lease Before April 1, 2020, The Company applied ASC Topic 840, Leases (“ASC 840”) and each lease is classified at the inception date as either a capital lease or an operating lease. The Company adopted ASC Topic 842, Leases (“ASC 842”) on April 1, 2020, using the modified retrospective transition method through a cumulative -effect Operating right -of-use -line -lease -lease Lease expense is recognized on a straight -line When a lease is terminated in its entirety, there should be no remaining lease liability or ROU assets. Any difference between the carrying amounts of the ROU assets and the lease liability should be recorded in the consolidated statements of income as a gain or loss.
Non-controlling interests	Non-controlling interests Non -controlling -controlling
Cost of revenue	Cost of revenue Cost of revenue consists of subcontracting fee, staff cost, material cost, depreciation and other indirect costs. Subcontracting fee includes both subcontracting costs and other outside costs associated with performance under contracts with customers. Staff costs represent the portion of salaries and wages incurred in connection with the production of deliverables under contracts with customers. Performance under contracts does not involve significant machinery or other long -term
General and administrative expenses	General and administrative expenses General and administrative expenses primarily consist of personnel -related
Government subsidies	Government subsidies Government subsidies are recognized as income in other income, net or as a reduction of specific costs and expenses for which the subsidies are intended to compensate. Such amounts are recognized in the consolidated statements of income and comprehensive income upon receipt and when all conditions attached to the grants, such as companies are required to stay in the same level of employment, are fulfilled. Such grants are presented under other income. During the years ended March 31, 2022, 2023 and 2024, the Company recognized government subsidies of HK$17,010, HK$257,074 and nil
Income taxes	Income taxes The Company accounts for income taxes pursuant to ASC Topic 740, Income Taxes (“ASC 740”). Income taxes are provided on an asset and liability approach for financial accounting and reporting of income taxes. Any tax paid by subsidiaries during the year is recorded. Current tax is based on the profit or loss from ordinary activities adjusted for items that are non -assessable -forwards -forwards The Company adopted ASC 740 -10-05 The Company’s policy on classification of all interest and penalties related to unrecognized income tax positions, if any, is to present them as a component of income tax expense.
Comprehensive income	Comprehensive income The Company presents comprehensive income in accordance with ASC Topic 220, Comprehensive Income, (“ASC 220”). ASC 220 states that all items that are required to be recognized under accounting standards as components of comprehensive income be reported in the consolidated financial statements. The component of comprehensive income included the net income for the year.
Commitments and contingencies	Commitments and contingencies In the normal course of business, the Company is subject to contingencies, including legal proceedings and claims arising out of the business that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes a liability for such contingency if it determines it is probable that a loss has occurred, and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments including historical and the specific facts and circumstances of each matter.
Earnings per share	Earnings per share The Company computes earnings per share, or EPS, in accordance with ASC Topic 260, Earnings per Share (“ASC 260”). ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average ordinary share outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential ordinary shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have an anti -dilutive
Recently issued accounting pronouncements	Recently issued accounting pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption.
Recently adopted accounting standards	Recently adopted accounting standards In June 2016, the FASB issued Accounting Standards Update No. 2016 — 13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016 — 13”). ASU 2016 — 13 added a new impairment model (known as the CECL model) that is based on expected losses rather than incurred losses. Under the new guidance, an entity recognizes as an allowance its estimate of expected credit losses. The CECL model applies to most debt instruments, accounts receivables, notes receivables, loans receivable, financial guarantee contracts, and other loan commitments. The CECL model does not have a minimum threshold for recognition of impairment losses and entities will need to measure expected credit losses on assets that have a low risk of loss. As an emerging growth company, the Company was permitted to adopt the new standard for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company has adopted the new standard effective April 1, 2023, which didn’t have a material impact on the consolidated financial statements.
New accounting standards not yet adopted	New accounting standards not yet adopted In November 2023, the FASB issued Accounting Standards Update (“ASU”) No. 2023 -07 -useful In December 2023, the FASB issued ASU 2023 -09 -09 -09 -09 Except for the above -mentioned

Organization and Principal Ac_2

Organization and Principal Activities (Tables)	12 Months Ended
	Mar. 31, 2024
Organization and Principal Activities [Abstract]
Schedule of Subsidiary Companies	As of the date of this report, details of the subsidiary companies are as follows: Name Background Ownership Reitar Logtech Engineering Limited (formerly known as Kamui Group Holdings Limited) — A BVI company — Incorporated on September 15, 2022 — Issued share capital of US$202 — Investment holding Wholly owned by the Company Kamui Development Group Limited — A Hong Kong company — Incorporated on October 24, 2022 — Issued share capital of HK$1 — Investment holding Indirectly wholly owned by the Company Kamui Cold Chain Engineering & Service Limited — A Hong Kong company — Incorporated on October 26, 2015 — Issued share capital of HK$100 — Provision of construction and engineering services Wholly owned by Kamui Development Group Limited Kamui Logistics Automation System Limited — A Hong Kong company — Incorporated on January 22, 2013 — Issued share capital of HK$10,000 — Provision of construction and engineering services Wholly owned by Kamui Development Group Limited Kamui Construction & Engineering Group Limited (formerly known as Window King Limited) — A Hong Kong company — Incorporated on December 16, 2016 — Issued share capital of HK$1 — Provision of construction and engineering services Wholly owned by Kamui Development Group Limited Vincit EngTech Co., Limited — A Hong Kong company — Incorporated on July 14, 2023 — Issued share capital of HK$1,000 — Provision of construction and engineering services 75% owned by Kamui Cold Chain Engineering & Service Limited Name Background Ownership Vincit Build Solution Co., Limited — A Hong Kong company — Incorporated on May 10, 2023 — Issued share capital of HK$100 — Provision of construction and engineering services 51% owned by Kamui Development Group Limited Alvin Design and Construction Company Limited — A Hong Kong company — Incorporated on October 3, 2018 — Acquired on September 11, 2023 — Issued share capital of HK$180,000 — Provision of construction and engineering services Wholly owned by Vincit Build Solution Co., Limited Reitar Capital Partners Limited — A BVI company — Incorporated on May 11, 2020 — Issued share capital of USD$100 — Intermediate holding company Wholly owned by Reitar Logtech Holdings Limited Reitar Logtech Group Limited — A Hong Kong company — Incorporated on June 3, 2020 — Issued share capital of HK$100 — Intermediate holding company — Provision of asset and project management services Wholly owned by Reitar Capital Partners Limited Reitar Cold Chain Limited — A Hong Kong company — Incorporated on February 26, 2021 — Issued share capital of HK$100 — Provision of asset and project management services Wholly owned by Reitar Logtech Group Limited Reitar Properties Leasing Limited — A Hong Kong company — Incorporated on Mar — Issued share capital of HK$100 — Provision of asset and project management services Wholly owned by Reitar Logtech Group Limited Reithub Consulting Limited — A Hong Kong company — Incorporated on February 28, 2022 — Issued share capital of HK$100 — Provision of asset and project management services Wholly owned by Reitar Logtech Group Limited Reitar Asset Management Limited — A Hong Kong company — Incorporated on June 14, 2022 — Issued share capital of HK$100 — Provision of asset and project management services Wholly owned by Reitar Logtech Group Limited Cogen Advisory Limited — A Hong Kong company — Incorporated on September 1, 2022 — Issued share capital of HK$100 — Provision of professional consultancy services 51% owned by Reitar Logtech Group Limited Name Background Ownership Cogen Investment (WS) Limited — A Hong Kong company — Incorporated on February 1, 2023 — Issued share capital of HK$100 — Provision of professional consultancy services Wholly owned by Cogen Advisory Limited Cogen Operation Limited — A Hong Kong company — Incorporated on September 30, 2022 — Fully acquired on May 15, 2023 — Issued share capital of HK$10,000 — Provision of asset and project management services Wholly owned by Cogen Advisory Limited

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Depreciation of Property and Equipment	The Company depreciates property and equipment using the straight -line Furniture and fixture 5 years Office equipment 5 years Leasehold improvement Over the shorter of the terms of leases or 5 years

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Mar. 31, 2024
Segment Information [Abstract]
Schedule of Key Financial Performance Measures	Key financial performance measures of the segments are as follows: Construction Asset Corporate Total Total HK$ HK$ HK$ HK$ US$ Revenue – external 236,257,009 13,980,188 — 250,237,197 31,975,517 Revenue – related parties 1,742,678 — — 1,742,678 222,681 Total revenue 237,999,687 13,980,188 — 251,979,875 32,198,198 Cost of revenue – external (179,246,424 ) (8,674,185 ) — (187,920,609 ) (24,012,651 ) Gross profit 58,753,263 5,306,003 — 64,059,266 8,185,547 Depreciation (1,900,524 ) (2,946,898 ) — (4,847,422 ) (619,408 ) Operating expenses (18,405,761 ) (12,562,942 ) (58,029 ) (31,026,732 ) (3,964,621 ) Total expenses (20,306,285 ) (15,509,840 ) (58,029 ) (35,874,154 ) (4,584,029 ) Bank interest income 195,019 300 — 195,319 24,958 Interest expense (905,567 ) (581,062 ) — (1,486,629 ) (189,963 ) Other income 1,500 40,300 — 41,800 5,341 Other expense (1,600 ) — — (1,600 ) (204 ) Impairment loss on goodwill (1,500,000 ) — (1,500,000 ) (191,671 ) Total other income (expense), net (2,210,648 ) (540,462 ) — (2,751,110 ) (351,539 ) Income (loss) before income tax expenses 36,236,330 (10,744,299 ) (58,029 ) 25,434,002 3,249,979 Segment income (loss) 31,059,401 (11,373,382 ) (58,029 ) 19,627,990 2,508,082 Total assets 110,391,917 132,432,534 — 242,824,451 31,028,310 Total liabilities (65,214,518 ) (79,481,008 ) (69,629 ) (144,765,155 ) (18,498,212 ) Net assets (liabilities) 45,177,399 52,951,526 (69,629 ) 98,059,296 12,530,098 Construction Asset Corporate Total Total HK$ HK$ HK$ HK$ US$ Revenue – external 77,216,368 5,459,485 — 82,675,853 10,532,090 Revenue – related parties 1,809,486 — — 1,809,486 230,511 Total revenue 79,025,854 5,459,485 — 84,485,339 10,762,601 Cost of revenue – external (56,676,219 ) (2,440,164 ) — (59,116,383 ) (7,530,846 ) Cost of revenue – related parties (961,938 ) — — (961,938 ) (122,541 ) Total cost of revenue (57,638,157 ) (2,440,164 ) — (60,078,321 ) (7,653,387 ) Gross profit 21,387,697 3,019,321 — 24,407,018 3,109,214 Depreciation (549,510 ) (714,138 ) — (1,263,648 ) (160,976 ) Operating expenses (10,165,365 ) (3,540,888 ) (28,673 ) (13,734,926 ) (1,749,695 ) Total expenses (10,714,875 ) (4,255,026 ) (28,673 ) (14,998,574 ) (1,910,671 ) Bank interest income 9 — — 9 1 Interest expense (195,814 ) (24,387 ) — (220,201 ) (28,051 ) Other income 267,053 — — 267,053 34,020 Other income (expense), net 71,248 (24,387 ) — 46,861 5,970 Income (loss) before income tax expenses 10,744,070 (1,260,092 ) (28,673 ) 9,455,305 1,204,513 Segment income (loss) 9,391,565 (1,902,583 ) (28,673 ) 7,460,309 950,370 Total assets 85,357,862 118,325,307 — 203,683,169 25,947,229 Total liabilities (71,239,864 ) (54,000,399 ) (11,600 ) (125,251,863 ) (15,955,853 ) Net assets (liabilities) 14,117,998 64,324,908 (11,600 ) 78,431,306 9,991,376

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
	Mar. 31, 2024
Business Combination [Abstract]
Schedule of Estimated Fair Values of Assets and Liabilities	The following table sets forth the estimated fair values of assets and liabilities of the Company as of November 9, 2022: Note HK$ US$ Assets Current assets Cash and cash equivalents (a) 17,098,421 2,183,009 Contracts receivable, net (a) 24,091,968 3,075,898 Contracts receivable – related parties, net (a) 764,350 97,587 Contract assets, net (a) 12,043,784 1,537,668 Contract assets – related parties, net (a) 73,820 9,425 Retention receivables, net (a) 1,808,431 230,888 Other receivable (a) 8,028,000 1,024,960 Advance and prepayment (a) 416,351 53,156 Amount due from related parties (a) 2,478,524 316,441 Total current assets 66,803,649 8,529,032 Non-current assets Property and equipment, net (b) 158,216 20,200 Total non-current assets 158,216 20,200 Total assets 66,961,865 8,549,232 Liabilities Current liabilities Bank borrowings (a) 4,177,588 533,366 Accounts payable (a) 19,122,072 2,441,375 Accrued expenses and other payables (a) 44,200 5,643 Tax payable (a) 4,135,626 528,008 Contract liabilities (a) 28,176,823 3,597,424 Amount due to related parties (a) 2,900,000 370,252 Total current liabilities 58,556,309 7,476,068 Total liabilities 58,556,309 7,476,068 Fair value of assets and liabilities of the Company 8,405,556 1,073,164 Fair value of consideration Fair value of assets and liabilities of the Company HK$ 8,405,556 US$ 1,073,164 Number of shares issued by the Company 10,000 10,000 Fair value per share HK$ US$ 107.31 Fair value of additional 10,000 shares issued as the consideration HK$ 8,405,556 US$ 1,073,164 (a) -term (b) Note HK$ US$ Assets acquired: Cash and cash equivalents (a) 3,135,319 400,296 Contracts receivable, net (a) 24,775,327 3,163,144 Other receivables, net (a) 10,159,457 1,297,091 Property and equipment, net (b) 16,074,002 2,052,219 Deposits paid (a) 28,082,263 3,585,351 Fair value of assets acquired 82,226,368 10,498,101 Liabilities assumed: Accounts payable (a) (35,692,631 ) (4,556,991 ) Accruals and other payables (a) (14,903,200 ) (1,902,739 ) Amount due to related parties (a) (39,405,150 ) (5,030,980 ) Tax payable (a) (765,464 ) (97,729 ) Deposits received (a) (15,471,109 ) (1,975,245 ) Deferred tax liabilities (a) (1,650,096 ) (210,673 ) Fair value of liabilities assumed (107,887,650 ) (13,774,357 ) Fair value of net liabilities as of the acquisition date (25,661,282 ) (3,276,256 ) Total consideration (per above) 8,405,556 1,073,164 Goodwill (Note 13) 34,066,838 4,349,420 HK$ US$ Total consideration 1,500,000 191,551 Fair value of net assets as of the acquisition date — — Goodwill* (Note 13) 1,500,000 191,551 *
Schedule of Reitar Capital Partners Limited	The pro -forma For the Years ended 2022 2023 HK$ HK$ Revenue 190,565,418 88,137,973 Net income 15,853,201 41,296,794

Discontinued Operation (Tables)

Discontinued Operation (Tables)	12 Months Ended
	Mar. 31, 2024
Discontinued Operation [Abstract]
Schedule of Gain on Disposal of Cold Storage Equipment and Termination of Lease Agreements	The following tables set forth the details on gain on disposal of cold storage equipment and termination of lease agreements as of March 31, 2023: HK$ US$ Consideration – transfer of cold storage equipment 69,000,000 8,789,920 Consideration – termination of lease agreements 4,067,006 518,097 Total consideration 73,067,006 9,308,017 Less: assets and liabilities derecognized Property and equipment, net 14,041,380 1,788,734 Deposits paid 27,022,797 3,442,438 Contracts receivable 23,588,571 3,004,952 Prepayments 1,611,408 205,277 Accounts payable (35,492,631 ) (4,521,412 ) Deposit received (7,867,458 ) (1,002,237 ) Deferred tax liabilities (1,853,462 ) (236,113 ) Net assets and liabilities derecognized 21,050,605 2,681,639 Gain on disposal of cold storage equipment and termination of lease agreements 52,016,401 6,626,378
Schedule of Operations and Cash Flows of Discontinued Operation	The following tables set forth the results of operations and cash flows of discontinued operation, that were included in the Company’s consolidated financial statements: Year ended HK$ US$ Revenue — — Cost of revenue – depreciation (1,950,192 ) (248,435 ) Gross profit (1,950,192 ) (248,435 ) Loan interest income (note 10) 441,863 56,289 Gain on waiver of amount due to vendors (note a) 5,702,300 726,416 Operating expense (60,000 ) (7,643 ) Income before income tax expenses 4,133,971 526,627 Income tax expenses — — Net income 4,133,971 526,627 Net cash used in operating activities – discontinued operation (60,000 ) (7,643 ) Net cash generated from operating activities – discontinued operation 7,000,000 891,731 (a)

Contracts Receivable, Net (Tabl

Contracts Receivable, Net (Tables)	12 Months Ended
	Mar. 31, 2024
Contracts Receivable, Net [Abstract]
Schedule of Allowance for Doubtful Accounts	Contracts receivable, net is comprised of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Contracts receivable 22,583,970 35,483,615 4,534,127 Allowance for expected credit losses (2,589,214 ) (8,069,497 ) (1,031,128 ) Balance at end of year 19,994,756 27,414,118 3,502,999
Schedule of Allowance for Doubtful Accounts	Allowance for expected credit losses consists of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Beginning balance 775,257 2,589,214 330,853 Addition 1,813,957 5,480,283 700,275 Ending balance 2,589,214 8,069,497 1,031,128

Contract Assets, Net (Tables)

Contract Assets, Net (Tables)	12 Months Ended
	Mar. 31, 2024
Contract Assets, Net [Abstract]
Schedule of Contract Assets, Net	Contract assets, net consist of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Balance at beginning of the year 5,477,672 16,120,142 2,059,845 Addition 13,519,314 46,842,781 5,985,609 Changes due to billings (2,876,844 ) (1,874,928 ) (239,580 ) 16,120,142 61,087,995 7,805,874 Allowance for expected credit losses — (1,533,832 ) (195,994 ) Balance at end of year 16,120,142 59,554,163 7,609,880
Schedule of Allowance for Expected Credit Losses	Allowance for expected credit losses consists of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Beginning balance — — — Addition — 1,533,832 195,994 Ending balance — 1,533,832 195,994

Retention Receivables, Net (Tab

Retention Receivables, Net (Tables)	12 Months Ended
	Mar. 31, 2024
Retention Receivables, Net [Abstract]
Schedule of Retention Receivables, Net	Retention receivables, net consists of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Retention receivables 675,000 341,132 43,590 Allowance for expected credit losses — (8,565 ) (1,094 ) Balance at end of year 675,000 332,567 42,496
Schedule of Allowance for Expected Credit Losses	Allowance for expected credit losses consists of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Beginning balance — — — Addition — 8,565 1,094 Ending balance — 8,565 1,094

Prepaid Expenses and Other Re_2

Prepaid Expenses and Other Receivables, Net (Tables)	12 Months Ended
	Mar. 31, 2024
Prepaid Expenses and Other Receivables, Net [Abstract]
Schedule of Prepaid Expenses and Other Receivables, Net	Prepaid expenses and other receivables, net consist of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Prepayment to vendors 142,788 358,642 45,827 Deferred offering costs 4,034,754 8,033,290 1,026,500 Receivable from disposal of property and equipment and termination of lease agreement (note a) 58,463,356 58,763,356 7,508,830 Loan receivables from Hi Speed (note b) 8,000,000 7,741,863 989,262 Loan receivables from Winner Logistics Solution Limited (“WSL”) (note c) — 800,000 102,224 Accrued interest receivable (note b) 441,863 — — Total before allowance for expected credit losses 71,082,761 75,697,151 9,672,643 Allowance for expected credit losses — — — Total 71,082,761 75,697,151 9,672,643 Less: non-current portion 655,916 — — Current portion 70,426,845 75,697,151 9,672,643 (a) (b) (c)

Long-Term Investment (Tables)

Long-Term Investment (Tables)	12 Months Ended
	Mar. 31, 2024
Long-Term Investment [Abstract]
Schedule of Long Term Investments, Net	Long -term As of March 31, Ownership 2023 Ownership 2024 2024 HK$ HK$ US$ Equity method investments: Investment in Smartmore (note a) 30.0 % 1 30.0 % 1 1 Non-marketable equity securities: Investment in Blaze Master (note b) — — 3.0 % 10,508,784 1,342,821 Net carrying value 1 10,508,785 1,342,822 (a) -owned (b) -current

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Mar. 31, 2024
Property and Equipment, Net [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net consists of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Furniture and fixture 575,696 575,696 73,563 Office equipment 431,891 564,685 72,156 Leasehold improvement 6,165,000 6,549,903 836,952 Total 7,172,587 7,690,284 982,671 Less: accumulated depreciation (782,263 ) (3,173,740 ) (405,543 ) Property and equipment, net 6,390,324 4,516,544 577,128

Bank Borrowings (Tables)

Bank Borrowings (Tables)	12 Months Ended
	Mar. 31, 2024
Bank Borrowings [Abstract]
Schedule of Bank Borrowings	Bank borrowings as of March 31, 2023 and 2024 are as follows: Weighted Balance as of March 31, Lender Type Maturity date Currency 2023 2024 2023 2024 2024 HK$ HK$ US$ Bank of China (Hong Kong) (note a) Term loan Within 1 year or on demand HK$ 3.34 % 4.81 % 3,535,397 2,111,291 269,782 Bank of China (Hong Kong) (note c) Term loan Within 1 year or on demand HK$ — 3.63 % — 20,666,000 2,640,720 Bank of China (Hong Kong) (note d) Revolving loan Within 1 year or on demand HK$ — 5.88 % — 10,273,028 1,312,696 China Construction Bank (Asia) Corporation Limited (note b) Revolving loan Within 1 year or on demand HK$ 6.21 % 7.65 % 4,000,000 4,000,000 511,123 China Construction Bank (Asia) Corporation Limited (note b) Term loan Within 1 year or on demand HK$ — 6.70 % — 3,803,256 485,983 Total 7,535,397 40,853,575 5,220,304 (a) (i) (ii) (b) (i) (ii) (iii) (c) (i) (ii) (d) (i) (ii)

Accrued Expenses and Other Pa_2

Accrued Expenses and Other Payables (Tables)	12 Months Ended
	Mar. 31, 2024
Accrued Expenses and Other Payables [Abstract]
Schedule of Accrued Expenses and Other Payables	Accrued expenses and other payables consist of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Accrued expenses 207,028 1,996,223 255,079 Accrued deferred offering costs 784,778 3,707,394 473,734 Payable for acquisition of a subsidiary — 500,000 63,890 Payable for purchasing office equipment and leasehold improvements 8,310,000 — — Total 9,301,806 6,203,617 792,703

Right-of-Use Assets and Lease_2

Right-of-Use Assets and Lease Liabilities (Tables)	12 Months Ended
	Mar. 31, 2024
Right-of-Use Assets and Lease Liabilities [Abstract]
Schedule of Supplemental Balance Sheet Information Related to Operating Leases	Supplemental balance sheet information related to operating leases was as follows: As of March 31, 2023 2024 2024 HK$ HK$ US$ Operating lease: Cost 8,247,807 8,247,807 1,053,912 Less: accumulated amortization (567,166 ) (3,023,111 ) (386,296 ) Operating lease right-of-use assets 7,680,641 5,224,696 667,616 Current operating lease obligation 2,455,945 2,859,872 365,437 Non-current operating lease obligation 5,224,696 2,364,824 302,179 Total operating lease obligation 7,680,641 5,224,696 667,616
Schedule of Maturity Analysis of Future Minimum Lease Payments	Maturity analysis of future minimum lease payments under non -cancellable For the years ending March 31, HK$ US$ 2025 3,106,080 396,898 2026 2,426,625 310,076 Total minimum lease payments 5,532,705 706,974 Less: interest component (308,009 ) (39,358 ) Present value of minimum lease payments 5,224,696 667,616
Schedule of Other Supplemental Information	Other supplemental information about the Company’s operating lease as of March 31, 2024: Weighted average discount rate 6.2 % Weighted average remaining lease term (years) 1.7

Contract Liabilities (Tables)

Contract Liabilities (Tables)	12 Months Ended
	Mar. 31, 2024
Contract Liabilities [Abstract]
Schedule of Contract Liabilities	Contract liabilities consist of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Balance at beginning of the year 6,685,131 53,863,775 6,882,758 Addition 50,281,362 10,723,548 1,370,264 Recognized to revenue during the year (3,102,718 ) (5,223,916 ) (667,517 ) Balance at end of year 53,863,775 59,363,407 7,585,505

Disaggregated Revenue (Tables)

Disaggregated Revenue (Tables)	12 Months Ended
	Mar. 31, 2024
Disaggregated Revenue [Abstract]
Schedule of Disaggregated Revenue	The following table shows disaggregated revenue by major categories for the years ended March 31, 2022, 2023 and 2024, respectively: Years ended March 31, 2022 2023 2024 HK$ % HK$ % HK$ US$ % Construction management and engineering design services 141,471,098 98.1 % 77,483,493 91.7 % 230,970,927 29,513,657 91.7 % Maintenance services 2,680,881 1.9 % 1,542,361 1.8 % 7,028,760 898,141 2.8 % Asset management services — — 2,893,668 3.4 % 5,990,000 765,407 2.3 % Professional consultancy services — — 2,565,817 3.1 % 7,990,188 1,020,993 3.2 % Total 144,151,979 100.0 % 84,485,339 100.0 % 251,979,875 32,198,198 100.0 % The following table shows disaggregated cost of revenue by major categories for the years ended March 31, 2022, 2023 and 2024, respectively: Years ended March 31, 2022 2023 2024 HK$ % HK$ % HK$ US$ % Construction management and engineering design services 105,193,673 98.1 % 56,694,345 94.4 % 176,780,306 22,589,134 94.1 % Maintenance services 2,030,520 1.9 % 943,812 1.5 % 2,466,118 315,123 1.3 % Asset management services — — 1,137,204 1.9 % 3,939,293 503,366 2.1 % Professional consultancy services — — 1,302,960 2.2 % 4,734,892 605,028 2.5 % Total 107,224,193 100.0 % 60,078,321 100.0 % 187,920,609 24,012,651 100.0 %
Schedule of Remaining Performance Obligations	The following table presents the amount of the transaction price allocated to the remaining performance obligations expected to be recognized as revenue when performance obligations are satisfied: Years ended March 31, HK$ US$ 2025 572,965,232 73,213,973 2026 441,001,058 56,351,481 2027 or thereafter 22,706,818 2,901,496 Total 1,036,673,108 132,466,950
Schedule of Gross Profit and Gross Profit Margin	The following table sets forth a breakdown of gross profit and gross profit margin for the years ended March 31, 2022, 2023 and 2024, respectively: Category Year ended March 31, 2022 Revenue Cost of Gross Gross HK$ HK$ HK$ % Construction management and engineering design services 141,471,098 105,193,673 36,277,425 25.6 % Maintenance services 2,680,881 2,030,520 650,361 24.3 % Total 144,151,979 107,224,193 36,927,786 25.6 % Category Year ended March 31, 2023 Revenue Cost of Gross Gross HK$ HK$ HK$ % Construction management and engineering design services 77,483,493 56,694,345 20,789,148 26.8 % Maintenance services 1,542,361 943,812 598,549 38.8 % Asset management services 2,893,668 1,137,204 1,756,464 60.7 % Professional consultancy services 2,565,817 1,302,960 1,262,857 49.2 % Total 84,485,339 60,078,321 24,407,018 28.9 % Category Year ended March 31, 2024 Revenue Cost of Gross Gross HK$ HK$ HK$ % Construction management and engineering design services 230,970,927 176,780,306 54,190,621 23.5 % Maintenance services 7,028,760 2,466,118 4,562,642 64.9 % Asset management services 5,990,000 3,939,293 2,050,707 34.2 % Professional consultancy services 7,990,188 4,734,892 3,255,296 40.7 % Total 251,979,875 187,920,609 64,059,266 25.4 %

Other Income (Tables)

Other Income (Tables)	12 Months Ended
	Mar. 31, 2024
Other Income [Abstract]
Schedule of Other Income	Other income consists of the followings: Years ended March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Government subsidies (note a) 17,010 257,074 — — Exchange difference on foreign currency translation — 9,720 — — Loan interest income from WSL (note 10) — — 40,000 5,111 Others 1,054 259 1,800 230 18,064 267,053 41,800 5,341 (a) -epidemic

Taxes (Tables)

Taxes (Tables)	12 Months Ended
	Mar. 31, 2024
Taxes [Abstract]
Schedule of Income Tax Expenses	Significant components of the income tax expenses are as follows: Years ended March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Current: Hong Kong 4,163,246 1,994,996 5,806,012 741,897 Total income tax expenses 4,163,246 1,994,996 5,806,012 741,897
Schedule of Statutory Rates to the Effective Tax Rate	The following table reconciles Cayman Islands statutory rates to the effective tax rate: Years ended March 31, 2022 2023 2024 Income tax rate in the Cayman Islands, permanent tax 0.0 % 0.0 % 0.0 % Hong Kong statutory income tax rate 16.5 % 16.5 % 16.5 % Income not taxable — (2.8 )% — Under provision of prior year — (0.4 )% — Tax concession (0.8 )% (0.6 )% (0.7 )% Change in valuation allowance (note (a)) 2.1 % 8.4 % 7.0 % Effective tax rate 17.8 % 21.1 % 22.8 % (a)
Schedule of Deferred Tax Assets	The deferred tax assets consist of the following components: As of March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Deferred tax assets 643,500 1,437,150 2,350,700 300,374 Valuation allowance (643,500 ) (1,437,150 ) (2,350,700 ) (300,374 ) Net deferred tax assets — — — —
Schedule of Valuation Allowance	Movements of valuation allowance were as follows: For the years ended March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Balance, beginning of the year (153,450 ) (643,500 ) (1,437,150 ) (183,640 ) Additions (490,050 ) (793,650 ) (913,550 ) (116,734 ) Balance, end of the year (643,500 ) (1,437,150 ) (2,350,700 ) (300,374 )

Related Party Balances and Tr_2

Related Party Balances and Transactions (Tables)	12 Months Ended
	Mar. 31, 2024
Related Party Balances and Transactions [Abstract]
Schedule of Relationships with Related Parties	Nature of relationships with related parties Name Relationship JingXing Storage Equipment Engineering (H.K.) Company Limited (“JingXing”) (i) A wholly owned subsidiary of KGDL Compass Engineering Limited (i) A wholly owned subsidiary of KGDL Kamui Construction Management Limited Entity controlled by management of the Company Star Capital Investment Limited (“Star Capital”) Entity controlled by Mr. Chan Mr. Hau Lim Chung (“Mr. Chung”) Director of the Company Mr. Yuxi Liang (“Mr. Liang”) Non -controlling Mr. Ka Ho Chiu (“Mr. Chiu”) Non -controlling (i)
Schedule of Amount Due to Related Parties	The amount due to related parties consists of the following: As of March 31, 2023 2024 2024 HK$ HK$ US$ Due to Star Capital 22,790,867 5,150 658 Due to Mr. Chung 1,700,000 — — Due to Mr. Liang 734,485 93,853 Due to Mr. Chiu 908,766 116,123 Total 24,490,867 1,648,401 210,634
Schedule of Related Party Balances	In addition to the related party balances above, the Company has the following significant related party transactions incurred as below: Years ended March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Revenue from JingXing 296,985 1,809,486 — — Revenue from Smartmore — — 1,742,678 222,681 Subcontracting cost to Compass Engineering Limited 43,260 137,200 — — Consultancy fee to Compass Engineering Limited — 75,320 — — Subcontracting cost to JingXing 658,165 749,418 — — Subcontracting cost to Kamui Construction Management Limited 38,740,088 — — — Management fee paid to KGDL 6,101,612 3,600,000 — — Acquisition of leasehold improvement — 6,165,000 — — Constructive dividend — 1,088,580 — —

Condensed Financial Informati_2

Condensed Financial Information of the Parent Company (Tables)	12 Months Ended
	Mar. 31, 2024
Condensed Financial Information of the Parent Company [Abstract]
Schedule of Condensed Balance Sheets	Condensed Balance Sheets As of March 31, 2023 2024 2024 HK$ HK$ US$ ASSETS NON-CURRENT ASSETS Interest in a subsidiary 2,372 2,372 303 Total non-current assets 2,372 2,372 303 Total assets 2,372 2,372 303 CURRENT LIABILITIES Amount due to subsidiary 28,673 17,073 2,182 Accrual — 69,629 8,897 Total current liabilities 28,673 86,702 11,079 Total liabilities 28,673 86,702 11,079 COMMITMENTS AND CONTINGENCIES SHAREHOLDERS’ EQUITY (DEFICIT) Ordinary shares: US$0.00000005 par value, 1,000,000,000,000 shares authorized as of March 31, 2023 and 2024, 60,000,000 shares issued and outstanding as of March 31, 2023 and 2024 Class A ordinary shares, US$0.00000005 par value, 900,000,000,000 shares authorized; 40,000,000 shares issued and outstanding as of March 31, 2023 and 2024 16 16 2 Class B ordinary shares, US$0.00000005 par value, 100,000,000,000 shares authorized; 20,000,000 shares issued and outstanding as of March 31, 2023 and 2024 8 8 1 Additional paid-in capital 2,348 2,348 300 Accumulated losses (28,673 ) (86,702 ) (11,079 ) Total shareholders’ equity (deficit) (26,301 ) (84,330 ) (10,776 ) Total liabilities and shareholders’ equity (deficit) 2,372 2,372 303
Schedule of Condensed Statements of Loss	Condensed Statements of Loss Years ended March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Operating expenses — (28,673 ) (58,029 ) (7,415 ) Loss before income tax expenses — (28,673 ) (58,029 ) (7,415 ) Income tax expenses — — — — Net loss — (28,673 ) (58,029 ) (7,415 )
Schedule of Condensed Statements of Cash Flows	Condensed Statements of Cash Flows Years ended March 31, 2022 2023 2024 2024 HK$ HK$ HK$ US$ Cash flows from operating activities Net loss — (28,673 ) (58,029 ) (7,415 ) Changes in operating assets and liabilities: Accrual — — 69,629 8,897 Net cash used in operating activities — (28,673 ) 11,600 1,482 Net cash generated from investing — — — — Net cash generated from financing — — — — Changes in amount due to a subsidiary — 28,673 (11,600 ) (1,482 ) Net cash generated from financing — 28,673 — — Net increase in cash and cash equivalents — — — — Cash and cash equivalents at the beginning of the year — — — — Cash and cash equivalents at the end of the year — — — —

Organization and Principal Ac_3

Organization and Principal Activities (Details)					12 Months Ended
		Apr. 16, 2024 USD ($)	Dec. 18, 2023 $ / shares shares	Nov. 09, 2022 shares	Mar. 31, 2024 USD ($) $ / shares shares	Mar. 31, 2024 $ / shares	Mar. 31, 2023 $ / shares shares	Nov. 30, 2022
Organization and Principal Activities [Line Items]
Percentage of shares owned by reitar logtech group limited				100%
Percentage of shares owned by RCC				100%
Number of additional shares				10,000
Ordinary share, par value (in Dollars per share) | (per share)					$ 0.00	$ 0.00	$ 0.00
Ordinary shares issued					60,000,000		60,000,000
Authorized share capital changed to divided (in Dollars) | $		$ 50,000			$ 50,000
Ordinary share, shares authorized					1,000,000,000,000		1,000,000,000,000
Mr. Yiu [Member]
Organization and Principal Activities [Line Items]
Subsidiaries ownership percentage					50%
Mr. Chung [Member]
Organization and Principal Activities [Line Items]
Subsidiaries ownership percentage					50%
Common Stock [Member]
Organization and Principal Activities [Line Items]
Redesignated shares			20,000
Ordinary share, shares authorized					500,000,000
Business Combination [Member]
Organization and Principal Activities [Line Items]
Percentage of acquired equity interest					100%			100%
Mr. Yiu [Member]
Organization and Principal Activities [Line Items]
Share issued					1
Mr. Chung [Member]
Organization and Principal Activities [Line Items]
Share issued					1
Shares of the company					4,999
Reitar Capital Partners Limited [Member] | Business Combination [Member]
Organization and Principal Activities [Line Items]
Percentage of acquired equity interest				100%
Subsequent Event [Member]
Organization and Principal Activities [Line Items]
Share split ratio		1-to-2,000
Mr. Yiu [Member]
Organization and Principal Activities [Line Items]
Equity interest					50%
Mr. Chung [Member]
Organization and Principal Activities [Line Items]
Equity interest					50%
Class A Ordinary Shares [Member]
Organization and Principal Activities [Line Items]
Redesignated shares			20,000
Ordinary share, par value (in Dollars per share) | (per share)	[1]				$ 0.00	0.00	$ 0.00
Ordinary shares issued	[1]				40,000,000		40,000,000
Ordinary share, shares authorized	[1]				900,000,000,000		900,000,000,000
Class A Ordinary Shares [Member] | Common Stock [Member]
Organization and Principal Activities [Line Items]
Ordinary share, par value (in Dollars per share) | $ / shares			$ 0.0001
Class B Ordinary Shares [Member]
Organization and Principal Activities [Line Items]
Shares of the company			10,000
Ordinary share, par value (in Dollars per share) | (per share)	[1]				$ 0.00	$ 0.00	$ 0.00
Ordinary share, allotted			10,000
Ordinary shares issued	[1]				20,000,000		20,000,000
Ordinary share, shares authorized	[1]				100,000,000,000		100,000,000,000
Class B Ordinary Shares [Member] | Common Stock [Member]
Organization and Principal Activities [Line Items]
Ordinary share, par value (in Dollars per share) | $ / shares			$ 0.0001
Ordinary shares issued			10,000
Allotment [Member] | Mr. Yiu [Member]
Organization and Principal Activities [Line Items]
Shares of the company					4,999
[1]Retrospectively restated for effect of share recapitalization (Note 1).

Organization and Principal Ac_4

Organization and Principal Activities (Details) - Schedule of Subsidiary Companies	12 Months Ended
	Mar. 31, 2024
Reitar Logtech Engineering Limited (formerly known as Kamui Group Holdings Limited) [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A BVI company — Incorporated on September 15, 2022 — Issued share capital of US$202 — Investment holding
Ownership	Wholly owned by the Company
Kamui Development Group Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on October 24, 2022 — Issued share capital of HK$1 — Investment holding
Ownership	Indirectly wholly owned by the Company
Kamui Cold Chain Engineering & Service Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on October 26, 2015 — Issued share capital of HK$100 — Provision of construction and engineering services
Ownership	Wholly owned by Kamui Development Group Limited
Kamui Logistics Automation System Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on January 22, 2013 — Issued share capital of HK$10,000 — Provision of construction and engineering services
Ownership	Wholly owned by Kamui Development Group Limited
Kamui Construction & Engineering Group Limited (formerly known as Window King Limited) [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on December 16, 2016 — Issued share capital of HK$1 — Provision of construction and engineering services
Ownership	Wholly owned by Kamui Development Group Limited
Vincit EngTech Co., Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on July 14, 2023 — Issued share capital of HK$1,000 — Provision of construction and engineering services
Ownership	75% owned by Kamui Cold Chain Engineering & Service Limited
Vincit Build Solution Co., Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on May 10, 2023 — Issued share capital of HK$100 — Provision of construction and engineering services
Ownership	51% owned by Kamui Development Group Limited
Alvin Design and Construction Company Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on October 3, 2018 — Acquired on September 11, 2023 — Issued share capital of HK$180,000 — Provision of construction and engineering services
Ownership	Wholly owned by Vincit Build Solution Co., Limited
Reitar Capital Partners Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A BVI company — Incorporated on May 11, 2020 — Issued share capital of USD$100 — Intermediate holding company
Ownership	Wholly owned by Reitar Logtech Holdings Limited
Reitar Logtech Group Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on June 3, 2020 — Issued share capital of HK$100 — Intermediate holding company — Provision of asset and project management services
Ownership	Wholly owned by Reitar Capital Partners Limited
Reitar Cold Chain Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on February 26, 2021 — Issued share capital of HK$100 — Provision of asset and project management services
Ownership	Wholly owned by Reitar Logtech Group Limited
Reitar Properties Leasing Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on Mar 1, 2022 — Issued share capital of HK$100 — Provision of asset and project management services
Ownership	Wholly owned by Reitar Logtech Group Limited
Reithub Consulting Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on February 28, 2022 — Issued share capital of HK$100 — Provision of asset and project management services
Ownership	Wholly owned by Reitar Logtech Group Limited
Reitar Asset Management Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on June 14, 2022 — Issued share capital of HK$100 — Provision of asset and project management services
Ownership	Wholly owned by Reitar Logtech Group Limited
Cogen Advisory Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on September 1, 2022 — Issued share capital of HK$100 — Provision of professional consultancy services
Ownership	51% owned by Reitar Logtech Group Limited
Cogen Investment (WS) Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on February 1, 2023 — Issued share capital of HK$100 — Provision of professional consultancy services
Ownership	Wholly owned by Cogen Advisory Limited
Cogen Operation Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Background	— A Hong Kong company — Incorporated on September 30, 2022 — Fully acquired on May 15, 2023 — Issued share capital of HK$10,000 — Provision of asset and project management services
Ownership	Wholly owned by Cogen Advisory Limited

Organization and Principal Ac_5

Organization and Principal Activities (Details) - Schedule of Subsidiary Companies (Parentheticals)	12 Months Ended
	Mar. 31, 2024 HKD ($)
Reitar Logtech Engineering Limited (formerly known as Kamui Group Holdings Limited) [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Sep. 15, 2022
Issued share capital	$ 202
Kamui Development Group Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Oct. 24, 2022
Issued share capital	$ 1
Kamui Cold Chain Engineering & Service Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Oct. 26, 2015
Issued share capital	$ 100
Kamui Logistics Automation System Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Jan. 22, 2013
Issued share capital	$ 10,000
Kamui Construction & Engineering Group Limited (formerly known as Window King Limited) [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Dec. 16, 2016
Issued share capital	$ 1
Vincit EngTech Co., Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Jul. 14, 2023
Issued share capital	$ 1,000
Ownership Percentage	75%
Vincit Build Solution Co., Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	May 10, 2023
Issued share capital	$ 100
Ownership Percentage	51%
Alvin Design and Construction Company Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Oct. 03, 2018
Issued share capital	$ 180,000
Acquired Date	Sep. 11, 2023
Reitar Capital Partners Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	May 11, 2020
Issued share capital	$ 100
Reitar Logtech Group Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Jun. 03, 2020
Issued share capital	$ 100
Reitar Cold Chain Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Feb. 26, 2021
Issued share capital	$ 100
Reitar Properties Leasing Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Mar. 01, 2022
Issued share capital	$ 100
Reithub Consulting Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Feb. 28, 2022
Issued share capital	$ 100
Reitar Asset Management Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Jun. 14, 2022
Issued share capital	$ 100
Cogen Advisory Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Sep. 01, 2022
Issued share capital	$ 100
Ownership Percentage	51%
Cogen Investment (WS) Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Feb. 01, 2023
Issued share capital	$ 100
Cogen Operation Limited [Member]
Schedule of Subsidiary Companies [Line Items]
Incorporated Date	Sep. 30, 2022
Issued share capital	$ 10,000
Acquired Date	May 15, 2023

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)	Mar. 31, 2024 USD ($)
Summary of Significant Accounting Policies [Line Items]
Allowance for doubtful accounts/expected credit loss	$ 7,022,680	$ 897,363	$ 1,809,747	$ 700,899
Retention receivables	332,567		675,000		$ 42,496
Deferred offering costs	8,033,290		4,034,754		$ 1,026,500
Impairment loss on goodwill	1,500,000	191,671
Recognized government subsidies			257,074	17,010
Contracts Receivable Net [Member]
Summary of Significant Accounting Policies [Line Items]
Allowance for doubtful accounts/expected credit loss	$ 5,480,283	$ 700,275	$ 1,813,957	$ 700,899
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Percentage of total contract value	5%				5%
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Percentage of total contract value	10%				10%
US [Member]
Summary of Significant Accounting Policies [Line Items]
Translation rate	1				1
HK [Member]
Summary of Significant Accounting Policies [Line Items]
Translation rate	7.8259				7.8259

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Depreciation of Property and Equipment	12 Months Ended
	Mar. 31, 2024
Furniture and fixture [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Depreciation of Property and Equipment [Line Items]
Depreciation of property and equipment	5 years
Office equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Depreciation of Property and Equipment [Line Items]
Depreciation of property and equipment	5 years
Leasehold improvement [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Depreciation of Property and Equipment [Line Items]
Depreciation of property and equipment, description	Over the shorter of the terms of leases or 5 years

Segment Information (Details)

Segment Information (Details)	12 Months Ended
	Mar. 31, 2024
Segment Information [Line Items]
Operating segments	2
Other Operating Segment [Member]
Segment Information [Line Items]
Operating segments	1

Segment Information (Details) -

Segment Information (Details) - Schedule of Key Financial Performance Measures	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)
Construction and engineering services
Schedule of Key Financial Performance Measures [Line Items]
Total revenue	$ 237,999,687		$ 79,025,854
Total cost of revenue			(57,638,157)
Gross profit	58,753,263		21,387,697
Depreciation	(1,900,524)		(549,510)
Operating expenses	(18,405,761)		(10,165,365)
Total expenses	(20,306,285)		(10,714,875)
Bank interest income	195,019		9
Interest expense	(905,567)		(195,814)
Other income	1,500		267,053
Other expense	(1,600)
Impairment loss on goodwill	(1,500,000)
Total other income (expense), net	(2,210,648)		71,248
Income (loss) before income tax expenses	36,236,330		10,744,070
Segment income (loss)	31,059,401		9,391,565
Total assets	110,391,917		85,357,862
Total liabilities	(65,214,518)		(71,239,864)
Net assets (liabilities)	45,177,399		14,117,998
Construction and engineering services | External [Member]
Schedule of Key Financial Performance Measures [Line Items]
Total revenue	236,257,009		77,216,368
Total cost of revenue	(179,246,424)		(56,676,219)
Construction and engineering services | Related Party [Member]
Schedule of Key Financial Performance Measures [Line Items]
Total revenue	1,742,678		1,809,486
Total cost of revenue			(961,938)
Asset management and professional consultancy services
Schedule of Key Financial Performance Measures [Line Items]
Total revenue	13,980,188		5,459,485
Total cost of revenue			(2,440,164)
Gross profit	5,306,003		3,019,321
Depreciation	(2,946,898)		(714,138)
Operating expenses	(12,562,942)		(3,540,888)
Total expenses	(15,509,840)		(4,255,026)
Bank interest income	300
Interest expense	(581,062)		(24,387)
Other income	40,300
Other expense
Impairment loss on goodwill
Total other income (expense), net	(540,462)		(24,387)
Income (loss) before income tax expenses	(10,744,299)		(1,260,092)
Segment income (loss)	(11,373,382)		(1,902,583)
Total assets	132,432,534		118,325,307
Total liabilities	(79,481,008)		(54,000,399)
Net assets (liabilities)	52,951,526		64,324,908
Asset management and professional consultancy services | External [Member]
Schedule of Key Financial Performance Measures [Line Items]
Total revenue	13,980,188		5,459,485
Total cost of revenue	(8,674,185)		(2,440,164)
Asset management and professional consultancy services | Related Party [Member]
Schedule of Key Financial Performance Measures [Line Items]
Total revenue
Total cost of revenue
Corporate [Member]
Schedule of Key Financial Performance Measures [Line Items]
Total revenue
Total cost of revenue
Gross profit
Depreciation
Operating expenses	(58,029)		(28,673)
Total expenses	(58,029)		(28,673)
Bank interest income
Interest expense
Other income
Other expense
Total other income (expense), net
Income (loss) before income tax expenses	(58,029)		(28,673)
Segment income (loss)	(58,029)		(28,673)
Total assets
Total liabilities	(69,629)		(11,600)
Net assets (liabilities)	(69,629)		(11,600)
Corporate [Member] | External [Member]
Schedule of Key Financial Performance Measures [Line Items]
Total revenue
Total cost of revenue
Corporate [Member] | Related Party [Member]
Schedule of Key Financial Performance Measures [Line Items]
Total revenue
Total cost of revenue
Total [Member]
Schedule of Key Financial Performance Measures [Line Items]
Total revenue	251,979,875	$ 32,198,198	84,485,339	$ 10,762,601
Total cost of revenue			(60,078,321)	(7,653,387)
Gross profit	64,059,266	8,185,547	24,407,018	3,109,214
Depreciation	(4,847,422)	(619,408)	(1,263,648)	(160,976)
Operating expenses	(31,026,732)	(3,964,621)	(13,734,926)	(1,749,695)
Total expenses	(35,874,154)	(4,584,029)	(14,998,574)	(1,910,671)
Bank interest income	195,319	24,958	9	1
Interest expense	(1,486,629)	(189,963)	(220,201)	(28,051)
Other income	41,800	5,341	267,053	34,020
Other expense	(1,600)	(204)
Impairment loss on goodwill	(1,500,000)	(191,671)
Total other income (expense), net	(2,751,110)	(351,539)	46,861	5,970
Income (loss) before income tax expenses	25,434,002	3,249,979	9,455,305	1,204,513
Segment income (loss)	19,627,990	2,508,082	7,460,309	950,370
Total assets	242,824,451		203,683,169		$ 31,028,310	$ 25,947,229
Total liabilities	(144,765,155)		(125,251,863)		(18,498,212)	(15,955,853)
Net assets (liabilities)	98,059,296		78,431,306		$ 12,530,098	$ 9,991,376
Total [Member] | External [Member]
Schedule of Key Financial Performance Measures [Line Items]
Total revenue	250,237,197	31,975,517	82,675,853	10,532,090
Total cost of revenue	(187,920,609)	(24,012,651)	(59,116,383)	(7,530,846)
Total [Member] | Related Party [Member]
Schedule of Key Financial Performance Measures [Line Items]
Total revenue	$ 1,742,678	$ 222,681	1,809,486	230,511
Total cost of revenue			$ (961,938)	$ (122,541)

Business Combination (Details)

Business Combination (Details)					12 Months Ended
		Sep. 11, 2023 HKD ($)	Sep. 11, 2023 USD ($)	Nov. 09, 2022 HKD ($) shares	Mar. 31, 2024 HKD ($) shares	Mar. 31, 2024 USD ($) shares	Mar. 31, 2024 USD ($) shares	Sep. 11, 2023 USD ($)	Mar. 31, 2023 HKD ($) shares	Nov. 30, 2022	Nov. 09, 2022 USD ($) shares
Business Combination [Line Items]
Ordinary shares, shares issued					60,000,000		60,000,000		60,000,000
Ordinary shares, shares outstanding					60,000,000		60,000,000		60,000,000
Goodwill					$ 34,066,838		$ 4,353,089		$ 34,066,838
Business Combination [Member]
Business Combination [Line Items]
Percentage of equity interest					100%		100%			100%
Owned acquired shares				10,000
Net asset value				$ 8,405,556							$ 1,073,164
Carrying value				$ 8,405,556							$ 1,073,164
Business Combination [Member] | Reitar Capital Partners Limited [Member]
Business Combination [Line Items]
Percentage of equity interest										100%
Liability consideration					$ 8,400,000	$ 1,100,000
Alvin Design and Construction Company Limited (“Alvin Design”) [Member]
Business Combination [Line Items]
Net asset value
Liability consideration		1,500,000	$ 191,551
Goodwill	[1]	$ 1,500,000						$ 191,551
Maximum [Member] | Reitar Capital Partners Limited [Member]
Business Combination [Line Items]
Owned acquired shares					7,800	7,800
Minimum [Member] | Reitar Capital Partners Limited [Member]
Business Combination [Line Items]
Owned acquired shares					2,200	2,200
Common Stock [Member]
Business Combination [Line Items]
Ordinary shares, shares issued				10,000							10,000
Ordinary shares, shares outstanding				10,000							10,000
[1]The goodwill that has arisen has been subsequently impaired during the year ended March 31, 2024.

Business Combination (Details)

Business Combination (Details) - Schedule of Estimated Fair Values of Assets and Liabilities			12 Months Ended
		Nov. 09, 2022 HKD ($) $ / shares shares	Mar. 31, 2024 HKD ($) $ / shares	Mar. 31, 2024 USD ($)	Mar. 31, 2024 USD ($) $ / shares	Sep. 11, 2023 HKD ($)	Sep. 11, 2023 USD ($)	Nov. 09, 2022 USD ($) $ / shares
Business Combination [Member]
Current assets
Cash and cash equivalents		$ 17,098,421						$ 2,183,009	[1]
Contracts receivable, net		24,091,968						3,075,898	[1]
Contracts receivable – related parties, net		764,350						97,587	[1]
Contract assets, net		12,043,784						1,537,668
Contract assets – related parties, net		73,820						9,425	[1]
Retention receivables, net		1,808,431						230,888	[1]
Other receivable		8,028,000						1,024,960	[1]
Advance and prepayment		416,351						53,156	[1]
Amount due from related parties		2,478,524						316,441	[1]
Total current assets		66,803,649						8,529,032
Non-current assets
Property and equipment, net		158,216						20,200	[2]
Total non-current assets		158,216						20,200
Total assets		66,961,865						8,549,232
Current liabilities
Bank borrowings		4,177,588						533,366	[1]
Accounts payable		19,122,072						2,441,375	[1]
Accrued expenses and other payables		44,200						5,643	[1]
Tax payable		4,135,626						528,008	[1]
Contract liabilities		28,176,823						3,597,424	[1]
Amount due to related parties		2,900,000						370,252	[1]
Total current liabilities		58,556,309						7,476,068
Total liabilities		58,556,309						7,476,068
Fair value of assets and liabilities of the Company		8,405,556						1,073,164
Fair value of consideration
Fair value of assets and liabilities of the Company		$ 8,405,556						$ 1,073,164
Number of shares issued by the Company (in Shares)		10,000
Fair value per share (in Dollars per share and Dollars per share) | (per share)		$ 840.56	$ 840.56		$ 107.31			$ 107.31
Fair value of additional 10,000 shares issued as the consideration		$ 8,405,556						$ 1,073,164
Liabilities assumed:
Accounts payable		(19,122,072)						(2,441,375)	[1]
Accruals and other payables		(44,200)						(5,643)	[1]
Amount due to related parties		(2,900,000)						(370,252)	[1]
Tax payable		(4,135,626)						(528,008)	[1]
Fair value of liabilities assumed		$ (58,556,309)						$ (7,476,068)
Assets Acquired [Member]
Current assets
Cash and cash equivalents	[1]		$ 3,135,319		$ 400,296
Contracts receivable, net	[1]		24,775,327		3,163,144
Other receivable	[1]		10,159,457		1,297,091
Non-current assets
Property and equipment, net	[2]		16,074,002		2,052,219
Current liabilities
Accounts payable	[1]		35,692,631		4,556,991
Accrued expenses and other payables	[1]		14,903,200		1,902,739
Tax payable	[1]		765,464		97,729
Amount due to related parties	[1]		39,405,150		5,030,980
Total liabilities			107,887,650		13,774,357
Assets acquired:
Deposits paid	[1]		28,082,263		3,585,351
Fair value of assets acquired			82,226,368		10,498,101
Liabilities assumed:
Accounts payable	[1]		(35,692,631)		(4,556,991)
Accruals and other payables	[1]		(14,903,200)		(1,902,739)
Amount due to related parties	[1]		(39,405,150)		(5,030,980)
Tax payable	[1]		(765,464)		(97,729)
Deposits received	[1]		(15,471,109)		(1,975,245)
Deferred tax liabilities	[1]		(1,650,096)		(210,673)
Fair value of liabilities assumed			(107,887,650)		(13,774,357)
Fair value of net liabilities as of the acquisition date			(25,661,282)		(3,276,256)
Total consideration (per above)			8,405,556	$ 1,073,164
Goodwill (Note 13)			$ 34,066,838		$ 4,349,420
Alvin Design and Construction Company Limited (“Alvin Design”) [Member]
Current liabilities
Fair value of assets and liabilities of the Company
Liabilities assumed:
Goodwill (Note 13)	[3]					1,500,000	191,551
Total consideration						$ 1,500,000	$ 191,551
[1]The carrying amounts reported are approximate to their respective fair values because of the short -term

Business Combination (Details_2

Business Combination (Details) - Schedule of Reitar Capital Partners Limited - HKD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Schedule of Reitar Capital Partners Limited [Abstract]
Revenue	$ 88,137,973	$ 190,565,418
Net income	$ 41,296,794	$ 15,853,201

Discontinued Operation (Details

Discontinued Operation (Details)		12 Months Ended
	Nov. 22, 2022 Warehouses	Mar. 31, 2023 HKD ($)	Mar. 31, 2023 USD ($)	Oct. 31, 2024 HKD ($)	Oct. 31, 2024 USD ($)	Apr. 30, 2024 HKD ($)	Apr. 30, 2024 USD ($)	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Jan. 31, 2023 HKD ($)	Jan. 31, 2023 USD ($)	Dec. 08, 2021 HKD ($)	Dec. 08, 2021 USD ($)	Dec. 07, 2021 HKD ($)	Dec. 07, 2021 USD ($)
Discontinued Operation [Line Items]
Number of warehouses	3
Deferred tax liabilities		$ 1,853,462								$ 236,113
Cash						$ 65,460,000	$ 8,340,000	$ 65,460,000	$ 8,340,000
Consideration received		7,000,000	$ 890,000
Received net outstanding		73,067,006								9,308,017
Non-current receivables		655,916
Property and equipment cost		14,041,380								1,788,734
Waiver Agreement [Member]
Discontinued Operation [Line Items]
Received net outstanding											$ 5,702,300	$ 726,416
Property and equipment cost													$ 23,402,300	$ 2,981,223	$ 23,402,300	$ 2,981,223
Subsequent Event [Member]
Discontinued Operation [Line Items]
Non-current receivables						$ 655,916	$ 83,557
Hi Speed Group [Member]
Discontinued Operation [Line Items]
Net book value		69,000,000								8,790,000
Rental deposit								$ 7,600,000	$ 970,000
Received net outstanding		58,460,000								7,450,000
RCC and RLG [Member]
Discontinued Operation [Line Items]
Termination charge		4,070,000	$ 520,000
RCC [Member]
Discontinued Operation [Line Items]
Net book value		$ 14,040,000								$ 1,790,000
Forecast [Member]
Discontinued Operation [Line Items]
Received net outstanding				$ 58,460,000	$ 7,450,000

Discontinued Operation (Detai_2

Discontinued Operation (Details) - Schedule of Gain on Disposal of Cold Storage Equipment and Termination of Lease Agreements - Mar. 31, 2023	HKD ($)	USD ($)
Discontinued Operation [Line Items]
Total consideration	$ 73,067,006	$ 9,308,017
Property and equipment, net	14,041,380	1,788,734
Deposits paid	27,022,797	3,442,438
Contracts receivable	23,588,571	3,004,952
Prepayments	1,611,408	205,277
Accounts payable	(35,492,631)	(4,521,412)
Deposit received	(7,867,458)	(1,002,237)
Deferred tax liabilities	(1,853,462)	(236,113)
Net assets and liabilities derecognized	21,050,605	2,681,639
Gain on disposal of cold storage equipment and termination of lease agreements	52,016,401	6,626,378
Consideration – transfer of cold storage equipment [Member]
Discontinued Operation [Line Items]
Total consideration	69,000,000	8,789,920
Consideration – termination of lease agreements [Member]
Discontinued Operation [Line Items]
Total consideration	$ 4,067,006	$ 518,097

Discontinued Operation (Detai_3

Discontinued Operation (Details) - Schedule of Operations and Cash Flows of Discontinued Operation - 12 months ended Mar. 31, 2023 - Discontinued Operations [Member]	HKD ($)	USD ($)
Discontinued Operation [Line Items]
Revenue
Cost of revenue – depreciation	(1,950,192)	(248,435)
Gross profit	(1,950,192)	(248,435)
Loan interest income	441,863	56,289
Gain on waiver of amount due to vendors	5,702,300	726,416
Operating expense	(60,000)	(7,643)
Income before income tax expenses	4,133,971	526,627
Income tax expenses
Net income	4,133,971	526,627
Net cash used in operating activities – discontinued operation	(60,000)	(7,643)
Net cash generated from operating activities – discontinued operation	$ 7,000,000	$ 891,731

Restricted Cash (Details)

Restricted Cash (Details)	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)
Restricted Cash [Line Items]
Restricted annual interest rate percentage	25%	25%
Restricted cash	$ 16,059,262	$ 2,052,066
Construction [Member]
Restricted Cash [Line Items]
Restricted cash	$ 2,000,000	$ 255,561
Minimum [Member]
Restricted Cash [Line Items]
Restricted annual interest rate percentage	3.80%	3.80%
Maximum [Member]
Restricted Cash [Line Items]
Restricted annual interest rate percentage	4.25%	4.25%

Contracts Receivable, Net (Deta

Contracts Receivable, Net (Details) - Schedule of Contracts Receivable, Net	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 HKD ($)
Schedule of Contracts Receivable, Net [Abstract]
Contracts receivable	$ 35,483,615	$ 4,534,127	$ 22,583,970
Allowance for expected credit losses	(8,069,497)	(1,031,128)	(2,589,214)	$ (330,853)	$ (775,257)
Balance at end of year	$ 27,414,118	$ 3,502,999	$ 19,994,756

Contracts Receivable, Net (De_2

Contracts Receivable, Net (Details) - Schedule of Allowance for Doubtful Accounts	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
Schedule of Allowance for Doubtful Accounts [Abstract]
Addition	$ 5,480,283	$ 700,275	$ 1,813,957

Contract Assets, Net (Details)

Contract Assets, Net (Details) - Schedule of Contract Assets, Net	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 HKD ($)
Schedule Of Contract Assets Net Abstract
Balance at beginning of the year	$ 16,120,142	$ 2,059,845	$ 5,477,672
Addition	46,842,781	5,985,609	13,519,314
Changes due to billings	(1,874,928)	(239,580)	(2,876,844)
Total	61,087,995		16,120,142	$ 7,805,874
Allowance for expected credit losses	(1,533,832)			$ (195,994)
Balance at end of year	$ 59,554,163	$ 7,609,880	$ 16,120,142

Contract Assets, Net (Details_2

Contract Assets, Net (Details) - Schedule of Allowance for Expected Credit Losses	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
Schedule of Allowance for Expected Credit Losses [Abstract]
Beginning balance
Addition	1,533,832	195,994
Ending balance	$ 1,533,832	$ 195,994

Retention Receivables, Net (Det

Retention Receivables, Net (Details) - Schedule of Retention Receivables, Net	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
Schedule of Retention Receivables, Net Consists [Abstract]
Retention receivables	$ 341,132	$ 43,590	$ 675,000
Allowance for expected credit losses	(8,565)	(1,094)
Balance at end of year	$ 332,567	$ 42,496	$ 675,000

Retention Receivables, Net (D_2

Retention Receivables, Net (Details) - Schedule of Allowance for Expected Credit Losses $ in Millions	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
Schedule of Allowance for Expected Credit Losses [Abstract]
Beginning balance
Addition	8,565	1,094
Ending balance	$ 8,565	$ 1,094

Prepaid Expenses and Other Re_3

Prepaid Expenses and Other Receivables, Net (Details)	Apr. 07, 2024	Feb. 15, 2023
Prepaid Expenses and Other Receivables, Net [Line Items]
Bearing interest rate		1.50%
Subsequent Event [Member]
Prepaid Expenses and Other Receivables, Net [Line Items]
Bearing interest rate	2.50%

Prepaid Expenses and Other Re_4

Prepaid Expenses and Other Receivables, Net (Details) - Schedule of Prepaid Expenses and Other Receivables, Net		Mar. 31, 2024 HKD ($)		Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
Prepaid Expenses and Other Receivables, Net [Line Items]
Prepayment to vendors		$ 358,642		$ 45,827	$ 142,788
Deferred offering costs		8,033,290		1,026,500	4,034,754
Receivable from disposal of property and equipment and termination of lease agreement (note a)	[1]	58,763,356		7,508,830	58,463,356
Accrued interest receivable	[2]				441,863
Total before allowance for expected credit losses		75,697,151		9,672,643	71,082,761
Allowance for expected credit losses
Total		75,697,151		9,672,643	71,082,761
Less: non-current portion					655,916
Current portion		75,697,151		9,672,643	70,426,845
Hi Speed [Member]
Prepaid Expenses and Other Receivables, Net [Line Items]
Loan receivables	[2]	7,741,863		989,262	8,000,000
Winner Logistics Solution Limited [Member]
Prepaid Expenses and Other Receivables, Net [Line Items]
Loan receivables		$ 800,000	[3]	$ 102,224		[3]
[1]The balances represented the outstanding receivable in relation of the disposal of the cold storage equipment to Hi Speed Group and the termination of lease agreements. On September 22, 2023, a deed of addendum was entered of which the repayment schedule for the balance was adjusted to be settled by later period. On March 28, 2024, a deed of share pledge was entered of which the major shareholder of Hi Speed pledged his owned ordinary shares of Hi Speed as a collateral in favor of the Company in such a way that, in the event of default of payment by Hi Speed, the Company may exercise its right to seize the said ordinary shares that commensurate the aggregate outstanding amounts here and the loan receivables from Hi Speed.[2]The balance represented a loan to Hi Speed from October 26, 2022 to February 15, 2023, bearing interest of 1.5% per month. The loan period was then extended to March 28, 2024 and bearing no interest. The accrued interest receivable was fully settled during the year ended March 31, 2024. The deed of share pledge in note (a) also applied to the loan receivable from Hi Speed.[3]The balance represented a loan to WSL, which is a third party, from February 7, 2024 to April 7, 2024, bearing interest of 2.5% per month. The balance was fully settled in April 2024.

Long-Term Investment (Details)

Long-Term Investment (Details)

Dec. 15, 2022 HKD ($)

Dec. 15, 2022 USD ($)

Mar. 31, 2024 HKD ($)

Mar. 31, 2024 USD ($)

May 31, 2023

May 25, 2023 HKD ($)

May 25, 2023 USD ($)

Mar. 31, 2023 HKD ($)

Feb. 22, 2023

Long-Term Investment [Line Items]

Investment amounted

$ 10,508,785

$ 1,342,822

$ 10,508,784

$ 1,342,821

$ 1

Cogen Investment [Member]

Long-Term Investment [Line Items]

Shareholding percentage

3%

3%

Smartmore LogTech International Group Limited [Member]

Long-Term Investment [Line Items]

Equity investment percentage

30%

[1]

30%

[1]

30%

[1]

30%

Consideration

$ 1

$ 0.13

Blaze Master International Limited [Member]

Long-Term Investment [Line Items]

Equity investment percentage

3%

[2]

3%

[2]

3%

[2]

Cogen Investment [Member]

Long-Term Investment [Line Items]

Equity investment percentage

3%

3%

[1]On February 22, 2023, the Company through its wholly -owned -current

Long-Term Investment (Details)

Long-Term Investment (Details) - Schedule of Long Term Investments, Net		Mar. 31, 2024 HKD ($)		Mar. 31, 2024 USD ($)		May 31, 2023	May 25, 2023 HKD ($)	May 25, 2023 USD ($)	Mar. 31, 2023 HKD ($)		Feb. 22, 2023
Long-Term Investment (Details) - Schedule of Long Term Investments, Net [Line Items]
Net carrying value		$ 10,508,785		$ 1,342,822			$ 10,508,784	$ 1,342,821	$ 1
Investment in Smartmore [Member]
Long-Term Investment (Details) - Schedule of Long Term Investments, Net [Line Items]
Ownership interest, investment		30%	[1]	30%	[1]				30%	[1]	30%
Long-term investments	[1]	$ 1		$ 1					$ 1
Blaze Master International Limited [Member]
Long-Term Investment (Details) - Schedule of Long Term Investments, Net [Line Items]
Ownership interest, investment		3%	[2]	3%	[2]	3%				[2]
Long-term investments	[2]	$ 10,508,784		$ 1,342,821
[1]On February 22, 2023, the Company through its wholly -owned -current

Property and Equipment, Net (De

Property and Equipment, Net (Details)	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Property and Equipment, Net [Abstract]
Depreciation expenses	$ 2,391,477	$ 305,585	$ 696,482	$ 33,720

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of Property and Equipment, Net	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	$ 7,690,284	$ 982,671	$ 7,172,587
Less: accumulated depreciation	(3,173,740)	(405,543)	(782,263)
Property and equipment, net	4,516,544	577,128	6,390,324
Furniture and fixture [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	575,696	73,563	575,696
Office equipment [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	564,685	72,156	431,891
Leasehold improvement [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, gross	$ 6,549,903	$ 836,952	$ 6,165,000

Goodwill (Details)

Goodwill (Details)					12 Months Ended
		Sep. 11, 2023 HKD ($)	Sep. 11, 2023 USD ($)	Nov. 09, 2022 $ / shares shares	Mar. 31, 2024 HKD ($) $ / shares	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)	Mar. 31, 2024 USD ($) $ / shares	Sep. 11, 2023 USD ($)	Nov. 30, 2022	Nov. 09, 2022 $ / shares
Goodwill [Line Items]
Goodwill recognizing					$ 34,100,000				$ 4,400,000
Goodwill annual impairment term				5 years
Weighted average cost of capital rate, percentage				13.24%								13.24%
Long-term growth rate, percentage				2%								2%
Goodwill					34,066,838		$ 34,066,838		$ 4,353,089
Goodwill impairment					$ 1,500,000	$ 191,671
Business Combination [Member]
Goodwill [Line Items]
Equity interest, percentage					100%				100%		100%
Business combination, net liabilities					$ 25,700,000				$ 3,300,000
Book value per share | (per share)				$ 840.56	$ 840.56				$ 107.31			$ 107.31
Issued shares				10,000
Business Combination [Member] | Reitar Capital Partners Limited [Member]
Goodwill [Line Items]
Equity interest, percentage											100%
Consideration amount					$ 8,400,000	$ 1,100,000
Alvin Design and Construction Company Limited (“Alvin Design”) [Member]
Goodwill [Line Items]
Consideration amount		$ 1,500,000	$ 191,551
Goodwill	[1]	$ 1,500,000								$ 191,551
[1]The goodwill that has arisen has been subsequently impaired during the year ended March 31, 2024.

Bank Borrowings (Details)

Bank Borrowings (Details) - Mar. 31, 2024	HKD ($)	USD ($)
Bank Borrowings [Abstract]
Time deposit	$ 2,000,000	$ 255,561

Bank Borrowings (Details) - Sch

Bank Borrowings (Details) - Schedule of Bank Borrowings		12 Months Ended
		Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
Schedule of Bank Borrowings [Line Items]
Total bank borrowings		$ 40,853,575	$ 5,220,304	$ 7,535,397
Bank of China (Hong Kong) [Member]
Schedule of Bank Borrowings [Line Items]
Type	[1]	Term loan
Maturity date	[1]	Within 1 year or on demand
Weighted average interest rate	[1]	4.81%	4.81%	3.34%
Total bank borrowings	[1]	$ 2,111,291	$ 269,782	$ 3,535,397
Bank of China (Hong Kong) [Member]
Schedule of Bank Borrowings [Line Items]
Type	[2]	Term loan
Maturity date	[2]	Within 1 year or on demand
Weighted average interest rate	[2]	3.63%	3.63%
Total bank borrowings	[2]	$ 20,666,000	$ 2,640,720
Bank of China (Hong Kong) [Member]
Schedule of Bank Borrowings [Line Items]
Type	[3]	Revolving loan
Maturity date	[3]	Within 1 year or on demand
Weighted average interest rate	[3]	5.88%	5.88%
Total bank borrowings	[3]	$ 10,273,028	$ 1,312,696
China Construction Bank (Asia) Corporation Limited [Member]
Schedule of Bank Borrowings [Line Items]
Type	[4]	Revolving loan
Maturity date	[4]	Within 1 year or on demand
Weighted average interest rate	[4]	7.65%	7.65%	6.21%
Total bank borrowings	[4]	$ 4,000,000	$ 511,123	$ 4,000,000
China Construction Bank (Asia) Corporation Limited [Member]
Schedule of Bank Borrowings [Line Items]
Type	[4]	Term loan
Maturity date	[4]	Within 1 year or on demand
Weighted average interest rate	[4]	6.70%	6.70%
Total bank borrowings	[4]	$ 3,803,256	$ 485,983
[1]The banking facilities were secured as follows: (i) Personal guarantee by Mr. Ching Han Wan, a director of a subsidiary of the Company, and Mr. Chung; and (ii) Guaranteed under the SME Financing Guarantee Scheme, which are fully guaranteed by HKMC Insurance Limited.[2]The banking facilities were secured as follows: (i) Personal guarantee by Mr. Chung and Mr. Chan; and (ii) Guaranteed under the SME Financing Guarantee Scheme, which are fully guaranteed by HKMC Insurance Limited.[3]The banking facilities were secured as follows: (i) Personal guarantee by Mr. Chan; and (ii) HK$2,000,000 (US$255,561) time deposits.[4]The banking facilities were secured as follows: (i) Legal charge over a property granted by Mr. Kin Chung Chan (“Mr. Chan”), Director, Chairman and Chief Executive Officer of the Company, and his spouse; (ii) Personal guarantee by Mr. Chan and his spouse; and (iii) Corporate guarantee by Wisdom Way International Limited and General Source Investment Limited, companies controlled by Mr. Chan.

Accrued Expenses and Other Pa_3

Accrued Expenses and Other Payables (Details) - Schedule of Accrued Expenses and Other Payables	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
Schedule of Accrued Expenses and Other Payables [Abstract]
Accrued expenses	$ 1,996,223	$ 255,079	$ 207,028
Accrued deferred offering costs	3,707,394	473,734	784,778
Payable for acquisition of a subsidiary	500,000	63,890
Payable for purchasing office equipment and leasehold improvements			8,310,000
Total	$ 6,203,617	$ 792,703	$ 9,301,806

Right-of-Use Assets and Lease_3

Right-of-Use Assets and Lease Liabilities (Details)	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 USD ($)
Right-of-Use Assets and Lease Liabilities [Abstract]
Operating lease expense	$ 2,455,945	$ 313,823	$ 567,166

Right-of-Use Assets and Lease_4

Right-of-Use Assets and Lease Liabilities (Details) - Schedule of Supplemental Balance Sheet Information Related to Operating Leases	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
Operating lease:
Cost	$ 8,247,807	$ 1,053,912	$ 8,247,807
Less: accumulated amortization	(3,023,111)	(386,296)	(567,166)
Operating lease right-of-use assets	5,224,696	667,616	7,680,641
Current operating lease obligation	2,859,872	365,437	2,455,945
Non-current operating lease obligation	2,364,824	302,179	5,224,696
Total operating lease obligation	$ 5,224,696	$ 667,616	$ 7,680,641

Right-of-Use Assets and Lease_5

Right-of-Use Assets and Lease Liabilities (Details) - Schedule of Maturity Analysis of Future Minimum Lease Payments	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
Schedule of Maturity Analysis of Future Minimum Lease Payments [Abstract]
2025	$ 3,106,080	$ 396,898
2026	2,426,625	310,076
Total minimum lease payments	5,532,705	706,974
Less: interest component	(308,009)	(39,358)
Present value of minimum lease payments	$ 5,224,696	$ 667,616	$ 7,680,641

Right-of-Use Assets and Lease_6

Right-of-Use Assets and Lease Liabilities (Details) - Schedule of Other Supplemental Information	Mar. 31, 2024
Schedule of Other Supplemental Information [Abstract]
Weighted average discount rate	6.20%
Weighted average remaining lease term (years)	1 year 8 months 12 days

Contract Liabilities (Details)

Contract Liabilities (Details) - Schedule of Contract Liabilities	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
Schedule of Contract Liabilities [Abstract]
Balance at beginning of the year	$ 53,863,775	$ 6,882,758	$ 6,685,131
Addition	10,723,548	1,370,264	50,281,362
Recognized to revenue during the year	(5,223,916)	(667,517)	(3,102,718)
Balance at end of year	$ 59,363,407	$ 7,585,505	$ 53,863,775

Disaggregated Revenue (Details)

Disaggregated Revenue (Details) - 1 months ended Mar. 31, 2024	HKD ($)	USD ($)
Disaggregated Revenue [Abstract]
Service contracts with customers	$ 1,036.67	$ 132.47

Disaggregated Revenue (Detail_2

Disaggregated Revenue (Details) - Schedule of Disaggregated Revenue	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Disaggregation of Revenue [Line Items]
Disaggregated revenue	$ 251,979,875	$ 32,198,198	$ 84,485,339	$ 144,151,979
Percentage of disaggregated revenue	100%	100%	100%	100%
Disaggregated cost of revenue	$ 187,920,609	$ 24,012,651	$ 60,078,321	$ 107,224,193
Percentage of disaggregated cost of revenue	100%	100%	100%	100%
Construction management and engineering design services [Member]
Disaggregation of Revenue [Line Items]
Disaggregated revenue	$ 230,970,927	$ 29,513,657	$ 77,483,493	$ 141,471,098
Percentage of disaggregated revenue	91.70%	91.70%	91.70%	98.10%
Disaggregated cost of revenue	$ 176,780,306	$ 22,589,134	$ 56,694,345	$ 105,193,673
Percentage of disaggregated cost of revenue	94.10%	94.10%	94.40%	98.10%
Maintenance services [Member]
Disaggregation of Revenue [Line Items]
Disaggregated revenue	$ 7,028,760	$ 898,141	$ 1,542,361	$ 2,680,881
Percentage of disaggregated revenue	2.80%	2.80%	1.80%	1.90%
Disaggregated cost of revenue	$ 2,466,118	$ 315,123	$ 943,812	$ 2,030,520
Percentage of disaggregated cost of revenue	1.30%	1.30%	1.50%	1.90%
Asset management services [Member]
Disaggregation of Revenue [Line Items]
Disaggregated revenue	$ 5,990,000	$ 765,407	$ 2,893,668
Percentage of disaggregated revenue	2.30%	2.30%	3.40%
Disaggregated cost of revenue	$ 3,939,293	$ 503,366	$ 1,137,204
Percentage of disaggregated cost of revenue	2.10%	2.10%	1.90%
Professional consultancy services [Member]
Disaggregation of Revenue [Line Items]
Disaggregated revenue	$ 7,990,188	$ 1,020,993	$ 2,565,817
Percentage of disaggregated revenue	3.20%	3.20%	3.10%
Disaggregated cost of revenue	$ 4,734,892	$ 605,028	$ 1,302,960
Percentage of disaggregated cost of revenue	2.50%	2.50%	2.20%

Disaggregated Revenue (Detail_3

Disaggregated Revenue (Details) - Schedule of Remaining Performance Obligations - Mar. 31, 2024	HKD ($)	USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 1,036,673,108	$ 132,466,950
2025 [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	572,965,232	73,213,973
2026 [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	441,001,058	56,351,481
2027 or thereafter [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligations	$ 22,706,818	$ 2,901,496

Disaggregated Revenue (Detail_4

Disaggregated Revenue (Details) - Schedule of Gross Profit and Gross Profit Margin	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Disaggregated Revenue (Details) - Schedule of Gross Profit and Gross Profit Margin [Line Items]
Revenue	$ 251,979,875	$ 32,198,198	$ 84,485,339	$ 144,151,979
Cost of revenue	187,920,609	24,012,651	60,078,321	107,224,193
Gross profit	$ 64,059,266	$ 8,185,547	$ 24,407,018	$ 36,927,786
Gross profit margin	25.40%	25.40%	28.90%	25.60%
Construction management and engineering design services [Member]
Disaggregated Revenue (Details) - Schedule of Gross Profit and Gross Profit Margin [Line Items]
Revenue	$ 230,970,927	$ 29,513,657	$ 77,483,493	$ 141,471,098
Cost of revenue	176,780,306	$ 22,589,134	56,694,345	105,193,673
Gross profit	$ 54,190,621		$ 20,789,148	$ 36,277,425
Gross profit margin	23.50%	23.50%	26.80%	25.60%
Maintenance services [Member]
Disaggregated Revenue (Details) - Schedule of Gross Profit and Gross Profit Margin [Line Items]
Revenue	$ 7,028,760	$ 898,141	$ 1,542,361	$ 2,680,881
Cost of revenue	2,466,118	$ 315,123	943,812	2,030,520
Gross profit	$ 4,562,642		$ 598,549	$ 650,361
Gross profit margin	64.90%	64.90%	38.80%	24.30%
Asset management services [Member]
Disaggregated Revenue (Details) - Schedule of Gross Profit and Gross Profit Margin [Line Items]
Revenue	$ 5,990,000	$ 765,407	$ 2,893,668
Cost of revenue	3,939,293	$ 503,366	1,137,204
Gross profit	$ 2,050,707		$ 1,756,464
Gross profit margin	34.20%	34.20%	60.70%
Professional consultancy services [Member]
Disaggregated Revenue (Details) - Schedule of Gross Profit and Gross Profit Margin [Line Items]
Revenue	$ 7,990,188	$ 1,020,993	$ 2,565,817
Cost of revenue	4,734,892	$ 605,028	1,302,960
Gross profit	$ 3,255,296		$ 1,262,857
Gross profit margin	40.70%	40.70%	49.20%

Other Income (Details) - Schedu

Other Income (Details) - Schedule of Other Income		12 Months Ended
		Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Schedule of Other Income Consists [Abstract]
Government subsidies	[1]			$ 257,074	$ 17,010
Exchange difference on foreign currency translation				9,720
Loan interest income from WSL		40,000	5,111
Others		1,800	230	259	1,054
Total		$ 41,800	$ 5,341	$ 267,053	$ 18,064
[1]The government subsidies were granted by the Employment Support Scheme (“ESS”) under the Anti -epidemic

Taxes (Details)

Taxes (Details)		12 Months Ended
		Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)	Mar. 31, 2020 HKD ($)	Mar. 31, 2019 HKD ($)	Mar. 31, 2024 USD ($)
Taxes [Line Items]
Assessable profits						$ 2,000,000	$ 2,000,000
Net operating loss carryforwards		$ 14,246,600		$ 8,710,000	$ 3,900,000			$ 1,820,442
Deferred tax asset valuation allowance		$ 913,550	$ 116,734	$ 793,650	$ 490,050
Valuation allowance	[1]	7%	7%	8.40%	2.10%
Hong Kong [Member]
Taxes [Line Items]
Applicable tax rate		16.50%	16.50%			16.50%	8.25%
Deferred Tax Asset [Member]
Taxes [Line Items]
Valuation allowance		100%	100%	100%	100%
[1]Change in valuation allowance represents valuation allowance of deferred tax assets recorded for the years ended March 31, 2022, 2023 and 2024 from certain subsidiaries of the Company in Hong Kong.

Taxes (Details) - Schedule of I

Taxes (Details) - Schedule of Income Tax Expenses	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Schedule of Income Tax Expenses [Line Items]
Total income tax expenses	$ 5,806,012	$ 741,897	$ 1,994,996	$ 4,163,246
Hong Kong [Member]
Schedule of Income Tax Expenses [Line Items]
Total income tax expenses	$ 5,806,012	$ 741,897	$ 1,994,996	$ 4,163,246

Taxes (Details) - Schedule of S

Taxes (Details) - Schedule of Statutory Rates to the Effective Tax Rate		12 Months Ended
		Mar. 31, 2024	Mar. 31, 2023	Mar. 31, 2022
Schedule of Statutory Rates to the Effective Tax Rate [Abstract]
Income tax rate in the Cayman Islands, permanent tax holiday		0%	0%	0%
Hong Kong statutory income tax rate		16.50%	16.50%	16.50%
Income not taxable			(2.80%)
Under provision of prior year			(0.40%)
Tax concession		(0.70%)	(0.60%)	(0.80%)
Change in valuation allowance	[1]	7%	8.40%	2.10%
Effective tax rate		22.80%	21.10%	17.80%
[1]Change in valuation allowance represents valuation allowance of deferred tax assets recorded for the years ended March 31, 2022, 2023 and 2024 from certain subsidiaries of the Company in Hong Kong.

Taxes (Details) - Schedule of D

Taxes (Details) - Schedule of Deferred Tax Assets	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 HKD ($)	Mar. 31, 2021 HKD ($)
Schedule of Deferred Tax Assets [Abstract]
Deferred tax assets	$ 2,350,700	$ 300,374	$ 1,437,150		$ 643,500
Valuation allowance	(2,350,700)	(300,374)	(1,437,150)	$ (183,640)	(643,500)	$ (153,450)
Net deferred tax assets

Taxes (Details) - Schedule of V

Taxes (Details) - Schedule of Valuation Allowance	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Schedule of Valuation Allowance [Abstract]
Balance, beginning of the year	$ (1,437,150)	$ (183,640)	$ (643,500)	$ (153,450)
Additions	(913,550)	(116,734)	(793,650)	(490,050)
Balance, end of the year	$ (2,350,700)	$ (300,374)	$ (1,437,150)	$ (643,500)

Related Party Balances and Tr_3

Related Party Balances and Transactions (Details)	Jan. 16, 2023
Mr. Chung and Mr. Yiu [Member]
Related Party Balances and Transactions [Line Items]
Equity interest rate percentage	100%

Related Party Balances and Tr_4

Related Party Balances and Transactions (Details) - Schedule of Relationships with Related Parties	12 Months Ended
	Mar. 31, 2024
JingXing Storage Equipment Engineering (H.K.) Company Limited (“JingXing”) [Member]
Schedule of Relationships with Related Parties [Line Items]
Related parties, Name	A wholly owned subsidiary of KGDL	[1]
Compass Engineering Limited [Member]
Schedule of Relationships with Related Parties [Line Items]
Related parties, Name	A wholly owned subsidiary of KGDL	[1]
Kamui Construction Management Limited [Member]
Schedule of Relationships with Related Parties [Line Items]
Related parties, Name	Entity controlled by management of the Company
Star Capital Investment Limited (“Star Capital”) [Member]
Schedule of Relationships with Related Parties [Line Items]
Related parties, Name	Entity controlled by Mr. Chan
Mr. Hau Lim Chung (“Mr. Chung”) [Member]
Schedule of Relationships with Related Parties [Line Items]
Related parties, Name	Director of the Company
Mr. Yuxi Liang (“Mr. Liang”) [Member]
Schedule of Relationships with Related Parties [Line Items]
Related parties, Name	Non-controlling shareholder of Cogen Advisory Limited
Mr. Ka Ho Chiu (“Mr. Chiu”) [Member]
Schedule of Relationships with Related Parties [Line Items]
Related parties, Name	Non-controlling shareholder of Cogen Advisory Limited
[1]On January 16, 2023, Mr. Chung and Mr. Yiu disposed of their 100% equity interest in KGDL. JingXing and Compass Engineering Limited, which were subsidiaries of KGDL, were not regarded as related parties of the Company after January 16, 2023.

Related Party Balances and Tr_5

Related Party Balances and Transactions (Details) - Schedule of Amount Due to Related Parties	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
Due to Star Capital [Member]
Schedule of Amount Due to Related Parties [Line Items]
Due to related parties	$ 5,150	$ 658	$ 22,790,867
Due to Mr. Chung [Member]
Schedule of Amount Due to Related Parties [Line Items]
Due to related parties			1,700,000
Due to Mr. Liang [Member]
Schedule of Amount Due to Related Parties [Line Items]
Due to related parties	734,485	93,853
Due to Mr. Chiu [Member]
Schedule of Amount Due to Related Parties [Line Items]
Due to related parties	908,766	116,123
Related Party [Member]
Schedule of Amount Due to Related Parties [Line Items]
Due to related parties	$ 1,648,401	$ 210,634	$ 24,490,867

Related Party Balances and Tr_6

Related Party Balances and Transactions (Details) - Schedule of Related Party Balances	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Revenue from JingXing [Member]
Schedule of Related Party Balances [Line Items]
Related party balances			$ 1,809,486	$ 296,985
Revenue from Smartmore [Member]
Schedule of Related Party Balances [Line Items]
Related party balances	1,742,678	222,681
Subcontracting cost to Compass Engineering Limited [Member]
Schedule of Related Party Balances [Line Items]
Related party balances			137,200	43,260
Consultancy fee to Compass Engineering Limited [Member]
Schedule of Related Party Balances [Line Items]
Related party balances			75,320
Subcontracting cost to JingXing [Member]
Schedule of Related Party Balances [Line Items]
Related party balances			749,418	658,165
Subcontracting cost to Kamui Construction Management Limited [Member]
Schedule of Related Party Balances [Line Items]
Related party balances				38,740,088
Management fee paid to KGDL [Member]
Schedule of Related Party Balances [Line Items]
Related party balances			3,600,000	6,101,612
Acquisition of leasehold improvement [Member]
Schedule of Related Party Balances [Line Items]
Related party balances			6,165,000
Constructive Dividend [Member]
Schedule of Related Party Balances [Line Items]
Related party balances			$ 1,088,580

Risks and Uncertainties (Detail

Risks and Uncertainties (Details)	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022	Mar. 31, 2024 USD ($)
Risks and Uncertainties (Details) [Line Items]
Compensation	$ 500,000			$ 63,695
Cash balance	6,390,861	$ 46,613,240		$ 816,630
Financial institutions insured (in Dollars)	$ 500,000
Customer Concentration Risk [Member] | Customer One [Member] | Revenue Benchmark [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage	69.30%	24%	40.70%
Customer Concentration Risk [Member] | Customer One [Member] | Accounts Receivable [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage	36.20%	28.10%
Customer Concentration Risk [Member] | Customer Two [Member] | Revenue Benchmark [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage	10.40%	20.90%	23.90%
Customer Concentration Risk [Member] | Customer Two [Member] | Accounts Receivable [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage	16.90%	18.10%
Customer Concentration Risk [Member] | Customer Three [Member] | Revenue Benchmark [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage		19.40%	11.90%
Customer Concentration Risk [Member] | Customer Three [Member] | Accounts Receivable [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage	16.70%	12.40%
Customer Concentration Risk [Member] | Customer Four [Member] | Revenue Benchmark [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage		16.90%
Contract Assets Concentrations [Member] | Customer One [Member] | Accounts Receivable [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage	100%	100%
Contract Assets Concentrations [Member] | Customer One [Member] | Contract Assets [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage	82.80%	68.50%
Contract Assets Concentrations [Member] | Customer Two [Member] | Contract Assets [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage		16.10%
Subcontractors Concentrations [Member] | Purchases [Member] | Subcontractors One [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage	19.60%	13.80%	35.20%
Subcontractors Concentrations [Member] | Purchases [Member] | Subcontractors Two [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage		10.60%	17.60%
Subcontractors Concentrations [Member] | Accounts Payable [Member] | Subcontractors One [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage	27.50%	39.20%
Subcontractors Concentrations [Member] | Accounts Payable [Member] | Subcontractors Two [Member]
Risks and Uncertainties (Details) [Line Items]
Concentration risk percentage	10.20%

Shareholders_ Equity (Details)

Shareholders’ Equity (Details)				12 Months Ended
		Apr. 16, 2024 USD ($)	Dec. 18, 2023 $ / shares shares	Mar. 31, 2023 HKD ($) $ / shares shares	Mar. 31, 2023 USD ($)	Mar. 31, 2022 HKD ($)	Mar. 31, 2024 USD ($) $ / shares shares	Mar. 31, 2024 $ / shares
Shareholders’ Equity [Line Item]
Ordinary share, shares authorized				1,000,000,000,000			1,000,000,000,000
Ordinary share, par value (in Dollars per share) | (per share)				$ 0.00			$ 0.00	$ 0.00
Ordinary share, shares issued				60,000,000			60,000,000
Convertible shares			1
Authorized share capital changed to dividend (in Dollars) | $		$ 50,000					$ 50,000
Dividend distributions (in Dollars) | $						$ 13,960,000
Cash (in Dollars) | $						10,700,000
Reduction amount (in Dollars) | $						$ 3,260,000
Declared constructive dividend				$ 1,088,580	$ 138,674
Subsequent Event [Member]
Shareholders’ Equity [Line Item]
Share split ratio		1-to-2,000
Class A Ordinary Shares [Member]
Shareholders’ Equity [Line Item]
Ordinary share, shares authorized	[1]			900,000,000,000			900,000,000,000
Redesignated share			20,000
Ordinary share, par value (in Dollars per share) | (per share)	[1]			$ 0.00			$ 0.00	0.00
Ordinary share, shares issued	[1]			40,000,000			40,000,000
Voting shares			one
Class B Ordinary Shares [Member]
Shareholders’ Equity [Line Item]
Ordinary share, shares authorized	[1]			100,000,000,000			100,000,000,000
Ordinary share, par value (in Dollars per share) | (per share)	[1]			$ 0.00			$ 0.00	$ 0.00
Ordinary share, allotted			10,000
Ordinary share, shares issued	[1]			20,000,000			20,000,000
Voting shares			fifteen
Common Stock [Member]
Shareholders’ Equity [Line Item]
Ordinary share, shares authorized							500,000,000
Ordinary share, par value (in Dollars per share) | $ / shares							$ 0.0001
Redesignated share			20,000
Common Stock [Member] | Class A Ordinary Shares [Member]
Shareholders’ Equity [Line Item]
Ordinary share, par value (in Dollars per share) | $ / shares			$ 0.0001
Common Stock [Member] | Class B Ordinary Shares [Member]
Shareholders’ Equity [Line Item]
Ordinary share, par value (in Dollars per share) | $ / shares			$ 0.0001
Ordinary share, shares issued			10,000
[1]Retrospectively restated for effect of share recapitalization (Note 1).

Condensed Financial Informati_3

Condensed Financial Information of the Parent Company (Details)				12 Months Ended
		Apr. 16, 2024 USD ($)	Dec. 18, 2023 $ / shares shares	Mar. 31, 2024 USD ($) $ / shares shares	Mar. 31, 2024 $ / shares	Mar. 31, 2023 $ / shares shares
Condensed Financial Information of the Parent Company [Line Items]
Allotment of share				4,999
Issuance of share				4,999
Authorized share capital changed to dividend (in Dollars) | $		$ 50,000		$ 50,000
Ordinary share authorized				1,000,000,000,000		1,000,000,000,000
Ordinary share, par value (in Dollars per share) | (per share)				$ 0.00	$ 0.00	$ 0.00
Ordinary shares issued				60,000,000		60,000,000
Restricted net assets of consolidated subsidiaries exceed				25%
Maximum [Member]
Condensed Financial Information of the Parent Company [Line Items]
Restricted net assets of consolidated subsidiaries exceed				4.25%
Restricted Net Assets [Member]
Condensed Financial Information of the Parent Company [Line Items]
Restricted net assets of consolidated subsidiaries exceed				25%
Subsequent Event [Member]
Condensed Financial Information of the Parent Company [Line Items]
Share split ratio		1-to-2,000
Reitar Logtech Engineering Limited [Member] | Mr. Yiu [Member]
Condensed Financial Information of the Parent Company [Line Items]
Equity interest percentage				50%
Reitar Logtech Engineering Limited [Member] | Mr. Chung [Member]
Condensed Financial Information of the Parent Company [Line Items]
Equity interest percentage				50%
Parent Company [Member]
Condensed Financial Information of the Parent Company [Line Items]
Ordinary share authorized				1,000,000,000,000		1,000,000,000,000
Ordinary share, par value (in Dollars per share) | (per share)				$ 0.00	0.00	$ 0.00
Ordinary shares issued				60,000,000		60,000,000
Parent Company [Member] | Maximum [Member]
Condensed Financial Information of the Parent Company [Line Items]
Restricted net assets of consolidated subsidiaries exceed				25%
Class A Ordinary Shares [Member]
Condensed Financial Information of the Parent Company [Line Items]
Number of Re-designated shares			20,000
Ordinary share, par value (in Dollars per share) | $ / shares			$ 0.0001
Vote			one
Ordinary share authorized	[1]			900,000,000,000		900,000,000,000
Ordinary share, par value (in Dollars per share) | (per share)	[1]			$ 0.00	0.00	$ 0.00
Ordinary shares issued	[1]			40,000,000		40,000,000
Class A Ordinary Shares [Member] | Parent Company [Member]
Condensed Financial Information of the Parent Company [Line Items]
Ordinary share authorized				900,000,000,000		900,000,000,000
Ordinary share, par value (in Dollars per share) | (per share)				$ 0.00	0.00	$ 0.00
Ordinary shares issued				40,000,000		40,000,000
Class B Ordinary Shares [Member]
Condensed Financial Information of the Parent Company [Line Items]
Ordinary share, par value (in Dollars per share) | $ / shares			$ 0.0001
Number of share issued			10,000
Vote			fifteen
Ordinary share authorized	[1]			100,000,000,000		100,000,000,000
Ordinary share, par value (in Dollars per share) | (per share)	[1]			$ 0.00	0.00	$ 0.00
Ordinary shares issued	[1]			20,000,000		20,000,000
Class B Ordinary Shares [Member] | Parent Company [Member]
Condensed Financial Information of the Parent Company [Line Items]
Ordinary share authorized				100,000,000,000		100,000,000,000
Ordinary share, par value (in Dollars per share) | (per share)				$ 0.00	$ 0.00	$ 0.00
Ordinary shares issued				20,000,000		20,000,000
[1]Retrospectively restated for effect of share recapitalization (Note 1).

Condensed Financial Informati_4

Condensed Financial Information of the Parent Company (Details) - Schedule of Condensed Balance Sheets - Parent Company [Member]	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)
NON-CURRENT ASSETS
Interest in a subsidiary	$ 2,372	$ 303	$ 2,372
Total non-current assets	2,372	303	2,372
Total assets	2,372	303	2,372
CURRENT LIABILITIES
Amount due to subsidiary	17,073	2,182	28,673
Accrual	69,629	8,897
Total current liabilities	86,702	11,079	28,673
Total liabilities	86,702	11,079	28,673
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY (DEFICIT)
Ordinary shares, value
Additional paid-in capital	2,348	300	2,348
Accumulated losses	(86,702)	(11,079)	(28,673)
Total shareholders’ equity	(84,330)	(10,776)	(26,301)
Total liabilities and shareholders’ equity	2,372	303	2,372
Class A Ordinary Shares [Member]
SHAREHOLDERS’ EQUITY (DEFICIT)
Ordinary shares, value	16	2	16
Class B Ordinary Shares [Member]
SHAREHOLDERS’ EQUITY (DEFICIT)
Ordinary shares, value	$ 8	$ 1	$ 8

Condensed Financial Informati_5

Condensed Financial Information of the Parent Company (Details) - Schedule of Condensed Balance Sheets (Parentheticals) - Parent Company [Member]	Mar. 31, 2024 $ / shares shares	Mar. 31, 2024 $ / shares shares	Mar. 31, 2023 $ / shares shares
Condensed Balance Sheet Statements, Captions [Line Items]
Ordinary shares, par value (in Dollars per share and Dollars per share) | (per share)	$ 0.00	$ 0.00	$ 0.00
Ordinary shares, shares authorized	1,000,000,000,000	1,000,000,000,000	1,000,000,000,000
Ordinary shares, shares issued	60,000,000	60,000,000	60,000,000
Ordinary shares, shares outstanding	60,000,000	60,000,000	60,000,000
Class A Ordinary Shares [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Ordinary shares, par value (in Dollars per share and Dollars per share) | (per share)	$ 0.00	$ 0.00	$ 0.00
Ordinary shares, shares authorized	900,000,000,000	900,000,000,000	900,000,000,000
Ordinary shares, shares issued	40,000,000	40,000,000	40,000,000
Ordinary shares, shares outstanding	40,000,000	40,000,000	40,000,000
Class B Ordinary Shares [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Ordinary shares, par value (in Dollars per share and Dollars per share) | (per share)	$ 0.00	$ 0.00	$ 0.00
Ordinary shares, shares authorized	100,000,000,000	100,000,000,000	100,000,000,000
Ordinary shares, shares issued	20,000,000	20,000,000	20,000,000
Ordinary shares, shares outstanding	20,000,000	20,000,000	20,000,000

Condensed Financial Informati_6

Condensed Financial Information of the Parent Company (Details) - Schedule of Condensed Statements of Loss - Parent Company [Member]	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)
Condensed Statement of Income Captions [Line Items]
Operating expenses	$ (58,029)	$ (7,415)	$ (28,673)
Loss before income tax expenses	(58,029)	(7,415)	(28,673)
Income tax expenses
Net loss	$ (58,029)	$ (7,415)	$ (28,673)

Condensed Financial Informati_7

Condensed Financial Information of the Parent Company (Details) - Schedule of Condensed Statements of Cash Flows - Parent Company [Member]	12 Months Ended
	Mar. 31, 2024 HKD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 HKD ($)	Mar. 31, 2022 HKD ($)	Mar. 31, 2024 USD ($)
Cash flows from operating activities
Net loss	$ (58,029)	$ (7,415)	$ (28,673)
Accrual	69,629	8,897
Net cash used in operating activities	11,600	1,482	(28,673)
Net cash generated from investing activities
Changes in amount due to a subsidiary	(11,600)	(1,482)	28,673
Net cash generated from financing activities			28,673
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year