v3.25.2
Property and Equipment, Net
6 Months Ended
Mar. 31, 2025
Property and Equipment, Net [Abstract]  
PROPERTY AND EQUIPMENT, NET

NOTE 7. PROPERTY AND EQUIPMENT, NET

 

Property and equipment, net consisted of the following:

 

   As of
September 30,
   As of
March 31,
 
   2024   2025 
   HK$   HK$ 
Building   565,000    565,000 
Leasehold improvements   1,009,886    1,009,886 
Motor vehicles   1,435,700    2,051,267 
Furniture, fixtures and equipment   60,400    
 
Equipment for leasing   14,510,730    9,281,580 
Less: accumulated depreciation   (8,695,481)   (5,941,080)
Property and equipment, net   8,886,235    6,966,653 

 

Depreciation expenses were HK$869,104 and HK$905,575 for the six months ended March 31, 2024 and 2025, respectively.

 

Losses on disposal of property and equipment were HK$636,289 and HK$1,772,107 for the six months ended March 31, 2024 and 2025, respectively, mainly due to certain X-ray machines disposed upon the termination of rental equipment agreements during the six months ended March 31, 2024 and 2025.

 

No impairment loss was made for property and equipment for the six months ended March 31, 2024 and 2025.