<table><tr><td rowspan="4"></td><td colspan="7">Attributable to owners of the Company</td><td rowspan="2">Non-
controlling 
interests</td><td rowspan="2">Total 
equity</td></tr><tr><td>Share 
capital</td><td>Share
premium</td><td>Share 
option 
reserve</td><td>Revaluation 
reserve</td><td>Other 
reserve</td><td>Retained 
earnings</td><td>Total</td></tr><tr><td rowspan="2">HK$’000 
(note 29)</td><td rowspan="2">HK$’000</td><td rowspan="2">HK$’000 
(note 30)</td><td rowspan="2">HK$’000 
(note 30)</td><td rowspan="2">HK$’000 
(note 30)</td><td rowspan="2">HK$’000 
(note 30)</td><td rowspan="2">HK$’000</td><td rowspan="2">HK$’000</td><td rowspan="2">HK$’000</td></tr><tr><td>At 1 April 2020</td><td>4,060</td><td>110,371</td><td>4,100</td><td>–</td><td>36,311</td><td>19,791</td><td>174,633</td><td>–</td><td>174,633</td></tr><tr><td>Profit for the year</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>16,124</td><td>16,124</td><td>(150)</td><td>15,974</td></tr><tr><td>Other comprehensive income:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net change in financial assets at fair 
value through other 
comprehensive income</td><td>–</td><td>–</td><td>–</td><td>31</td><td>–</td><td>–</td><td>31</td><td>–</td><td>31</td></tr><tr><td>Total comprehensive income 
for the year</td><td>–</td><td>–</td><td>–</td><td>31</td><td>–</td><td>16,124</td><td>16,155</td><td>(150)</td><td>16,005</td></tr><tr><td>Recognition of equity settled 
share-based payment (note 31)</td><td>–</td><td>–</td><td>1,359</td><td>–</td><td>–</td><td>–</td><td>1,359</td><td>–</td><td>1,359</td></tr><tr><td>Lapse of share options</td><td>–</td><td>–</td><td>(385)</td><td>–</td><td>–</td><td>385</td><td>–</td><td>–</td><td>–</td></tr><tr><td>Dividends (note 12)</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(19,892)</td><td>(19,892)</td><td>–</td><td>(19,892)</td></tr><tr><td>Acquisition of subsidiaries (note 35)</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>–</td><td>1,546</td><td>1,546</td></tr><tr><td>At 31 March 2021</td><td>4,060</td><td>110,371</td><td>5,074</td><td>31</td><td>36,311</td><td>16,408</td><td>172,255</td><td>1,396</td><td>173,651</td></tr></table>

<table><tr><td rowspan="3"></td><td colspan="5">Attributable to owners of the Company</td><td rowspan="2">Total 
equity</td></tr><tr><td>Share 
capital</td><td>Share
premium</td><td>Share 
option 
reserve</td><td>Other
reserve</td><td>Retained 
earnings</td></tr><tr><td>HK$’000 
(note 29)</td><td>HK$’000</td><td>HK$’000 
(note 30)</td><td>HK$’000
(note 30)</td><td>HK$’000 
(note 30)</td><td>HK$’000</td></tr><tr><td>At 1 April 2019</td><td>398</td><td>–</td><td>730</td><td>35,913</td><td>21,788</td><td>58,829</td></tr><tr><td>Arising on reorganisation (note 29)</td><td>(398)</td><td>–</td><td>–</td><td>398</td><td>–</td><td>–</td></tr><tr><td>Capitalisation issue of shares 
(note 29)</td><td>3,280</td><td>(3,280)</td><td>–</td><td>–</td><td>–</td><td>–</td></tr><tr><td>Issue of shares under public offer and 
placing (note 29)</td><td>720</td><td>120,240</td><td>–</td><td>–</td><td>–</td><td>120,960</td></tr><tr><td>Share issue expenses</td><td>–</td><td>(11,728)</td><td>–</td><td>–</td><td>–</td><td>(11,728)</td></tr><tr><td>Profit and total comprehensive 
income for the year</td><td>–</td><td>–</td><td>–</td><td>–</td><td>14,150</td><td>14,150</td></tr><tr><td>Exercise of share options 
(notes 29 and 31)</td><td>60</td><td>5,139</td><td>(1,622)</td><td>–</td><td>–</td><td>3,577</td></tr><tr><td>Recognition of equity settled share-
based payments (note 31)</td><td>–</td><td>–</td><td>4,992</td><td>–</td><td>–</td><td>4,992</td></tr><tr><td>Dividends (note 12)</td><td>–</td><td>–</td><td>–</td><td>–</td><td>(16,147)</td><td>(16,147)</td></tr><tr><td>At 31 March 2020</td><td>4,060</td><td>110,371</td><td>4,100</td><td>36,311</td><td>19,791</td><td>174,633</td></tr></table>