| Years ended March 31, | ||||||||||||||||
| 2022 | 2023 | 2024 | 2024 | |||||||||||||
| HK$ | HK$ | HK$ | US$ | |||||||||||||
| Subcontracting fee | 104,403,898 | 49,059,395 | 156,563,553 | 20,005,821 | ||||||||||||
| Staff cost | 1,643,872 | 7,529,384 | 13,615,451 | 1,739,794 | ||||||||||||
| Others | 1,176,423 | 3,489,542 | 17,741,605 | 2,267,036 | ||||||||||||
| Total cost of revenue | 107,224,193 | 60,078,321 | 187,920,609 | 24,012,651 | ||||||||||||
| Relationship to | Nature of | As of March 31, | ||||||||||||||||||
| Name of related parties | the Company | transactions | 2022 | 2023 | 2024 | |||||||||||||||
| HK$ | HK$ | HK$ | US$ | |||||||||||||||||
| Kamui Group Development Limited(1) | A company which was controlled by Mr. Chung Yip YIU and Mr. Hau Lim CHUNG, two directors of the Company, and has no longer been a related party to our Company since January 2023 | For general business expenses paid by the related party on behalf of the Company in prior years | 10,000 | — | — | — | ||||||||||||||
| JingXing Storage Equipment Engineering (H.K.) Company Limited(1) | A wholly owned subsidiary of Kamui Group Development Limited, which has no longer been a related party to our Company since January 2023 | For general business expenses paid by the related party on behalf of the Company | 4,900,000 | — | — | — | ||||||||||||||
| On On Lok Lok Limited | A company in which Mr. Chung Yip YIU and Mr. Hau Lim CHUNG, two directors of the Company, have interest | For general business expenses paid by the related party on behalf of the Company in prior years | 29,837 | — | — | — | ||||||||||||||
| Star Capital Investment Limited | An entity controlled by Mr. Kin Chung CHAN, a director of the Company | For general business expenses paid by the related party on behalf of the Company | — | 22,790,867 | 5,150 | 658 | ||||||||||||||
| Mr. Hau Lim CHUNG | A director of the Company | For general business expenses paid by the related party on behalf of the Company | — | 1,700,000 | — | — | ||||||||||||||
| Mr. Yuxi Liang | Non-controlling shareholder of Cogen Advisory Limited | For general business expenses paid by the related party on behalf of the Company | 734,485 | 93,853 | ||||||||||||||||
| Mr. Ka Ho Chiu | Non-controlling shareholder of Cogen Advisory Limited | For general business expenses paid by the related party on behalf of the Company | 908,766 | 116,123 | ||||||||||||||||
| Total | 4,939,837 | 24,490,867 | 1,648,401 | 210,634 | ||||||||||||||||
| Relationship to | Nature of | As of March 31, | ||||||||||||||||||
| Name of related parties | the Company | transactions | 2022 | 2023 | 2024 | |||||||||||||||
| HK$ | HK$ | HK$ | US$ | |||||||||||||||||
| Smart Wealthy Investment Limited and Integrated Intelligence Investment Limited | Two shareholders of the Company | As received fund from such shareholders to satisfy the share capital of the Company | 8 | — | — | — | ||||||||||||||
| Compass Engineering Limited | A wholly owned subsidiary of Kamui Group Development Limited, a company controlled by Mr. Chung Yip YIU and Mr. Hau Lim CHUNG, two directors of the Company | For general and daily business operation purpose of the related party in prior year | — | — | — | — | ||||||||||||||
| Kamui Automation Technology Limited(1) | A wholly owned subsidiary of Kamui Group Development Limited, a company controlled by Mr. Chung Yip YIU and Mr. Hau Lim CHUNG, two directors of the Company | For general and daily business operation purpose of the related party in prior years | 1,978,516 | — | — | — | ||||||||||||||
| Total | 1,978,524 | — | — | — | ||||||||||||||||
