$BMHL

Bluemount Holdings Ltd

CIK:0002027815|SEC Filings

CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME	12 Months Ended
	Mar. 31, 2026 USD ($) $ / shares shares	Mar. 31, 2026 HKD ($) $ / shares shares	Mar. 31, 2025 HKD ($) $ / shares shares	Mar. 31, 2024 HKD ($) $ / shares shares
IfrsStatementLineItems [Line Items]
Revenue	$ 7,956	$ 62,059	$ 53,757	$ 32,848
Cost of revenue	(5,893)	(45,962)	(33,834)	(15,078)
Gross profit	2,063	16,097	19,923	17,770
Other income			26	1
Other gains and losses	1,247	9,721
Impairment loss on trade and other receivables, net of reversal	(1,319)	(10,285)	(330)	(863)
Administrative expenses	(378)	(2,959)	(6,047)	(4,973)
Finance costs	(27)	(207)	(283)	(639)
Profit before tax	1,586	12,367	13,289	11,296
Taxation	(283)	(2,208)	(3,203)	(2,085)
Profit and total comprehensive income for the year	$ 1,303	$ 10,159	$ 10,086	$ 9,211
Class A Ordinary [Member]
IfrsStatementLineItems [Line Items]
Basic net loss per share \| (per share)	$ 0.05	$ 0.40	$ 0.42	$ 0.38
Diluted net loss per share \| (per share)	$ 0.05	$ 0.40	$ 0.42	$ 0.38
Weighted average number of shares outstanding, basic	11,505,148	11,505,148	11,505,148	11,505,148
Weighted average number of shares outstanding, Diluted	11,505,148	11,505,148	11,505,148	11,505,148
Class B Ordinary [Member]
IfrsStatementLineItems [Line Items]
Basic net loss per share \| (per share)	$ 0.05	$ 0.40	$ 0.42	$ 0.38
Diluted net loss per share \| (per share)	$ 0.05	$ 0.40	$ 0.42	$ 0.38
Weighted average number of shares outstanding, basic	13,588,492	13,588,492	12,499,999	12,499,999
Weighted average number of shares outstanding, Diluted	13,588,492	13,588,492	12,499,999	12,499,999

CONSOLIDATED STATEMENTS OF CASH FLOWS	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS	Mar. 31, 2026 USD ($)	Mar. 31, 2026 HKD ($)	Mar. 31, 2025 HKD ($)	Mar. 31, 2024 HKD ($)
OPERATING ACTIVITIES
Profit before tax	$ 1,586	$ 12,367	$ 13,289	$ 11,296
Adjustments for:
Impairment loss on trade receivables, net of reversal	1,319	10,285	330	863
Gain on disposal of a subsidiary	(1,260)	(9,829)
Interest income from banks		(1)	(1)	(1)
Interest expenses on lease liabilities			18	68
Interest expenses on dividend payables				348
Interest expense on trade payable with a third party			7
Imputed interest on amount due to a director	21	160	170	158
Imputed interest on amount due to related parties, net	6	47	88	65
Depreciation of property, plant and equipment			764	833
Depreciation of right-of-use assets			730	973
Operating cash flows before movements in working capital	1,672	13,029	15,395	14,603
Increase / (decrease) in inventories	1,497	11,685	(16,102)	(810)
Increase / (decrease) in trade receivables	(7,716)	(60,181)	9,957	(16,430)
(Decrease) / increase in prepayments, deposits and other receivables	(325)	(2,533)	44	10
Decrease in bank balances - client accounts	6,864	53,538	5,737	1,903
Decrease in trade and other payables	(6,796)	(53,005)	(4,381)	(1,952)
Net cash (used in) / generated from operating activities	(4,804)	(37,467)	10,650	(2,676)
Interest received		1	1	1
Income tax paid	(1)	(13)	(133)	(1,201)
Net cash (used in) / generated from operating activities	(4,805)	(37,479)	10,518	(3,876)
FINANCING ACTIVITIES
Proceeds from issuance of shares	5,025	39,195
Payment of deferred offering costs			(1,643)
Repayment of dividend payables			(6,444)
Advances from a director			239	885
Repayment of advances to a director	(56)	(440)		(388)
Repayment of lease liabilities			(861)	(1,052)
Repayment of loan from a former related company				(200)
Interest paid			(7)
Net cash (used in) / generated from financing activities	4,969	38,755	(8,716)	(755)
NET (DECREASE) / INCREASE IN CASH AND CASH EQUIVALENTS	164	1,276	1,802	(4,631)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR	780	6,084	4,282	8,913
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR	$ 944	$ 7,360	$ 6,084	$ 4,282

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION	Mar. 31, 2026 USD ($)	Mar. 31, 2026 HKD ($)	Mar. 31, 2025 HKD ($)
Non-current assets
Property, plant and equipment
Right-of-use assets
Deferred offering costs			1,643
Prepayments, deposits and other receivables	98	766	105
Total Non-current assets	98	766	1,748
Current assets
Inventories	2,951	23,020	34,705
Prepayments, deposits and other receivables	296	2,309	536
Trade receivables - net	8,282	64,600	14,704
Bank balances - client accounts	124	965	54,503
Bank balances and cash	944	7,360	6,084
Total current assets	12,597	98,254	110,532
Total assets	12,695	99,020	112,280
SHAREHOLDERS’ EQUITY
Subscription receivables			(10)
Additional paid-in capital	4,814	37,550	9
Other reserves	3,081	24,034	23,827
Retained earnings	3,180	24,817	14,658
Total equity	11,078	86,421	38,503
Current liabilities
Trade payables	238	1,858	55,829
Other payables and accruals	272	2,121	3,078
Lease liabilities - current portion
Loan from a former related company			150
Amount due to a director	412	3,204	3,407
Tax payables	695	5,416	11,313
Total liabilities	1,617	12,599	73,777
Total shareholders’ equity and liabilities	12,695	99,020	112,280
Class A Ordinary [Member]
SHAREHOLDERS’ EQUITY
Ordinary stock value	1	9	9
Class B Ordinary [Member]
SHAREHOLDERS’ EQUITY
Ordinary stock value	$ 2	$ 11	$ 10