v3.25.2
Segment Reporting
 6 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 23. SEGMENT REPORTING

 

The CODM reviews financial information of operating segments based on internal management report when making decisions about allocating resources and assessing the performance of the Group. As a result of the assessment made by CODM, the Group has two reportable segments for continuing operations, including security-related engineering services business and security guarding and screening services business. The Group’s CODM evaluates performance based on the operating segment’s revenues and their operating results.

 

The following tables present summary information by segment for the six months ended March 31, 2024 and 2025, and as of September 30, 2024 and March 31, 2025:

 

   For the Six Months Ended March 31, 2025 
   Security-related
engineering
services		   Security guarding
and screening
services		   Total 
   HK$   HK$   HK$ 
Revenues   67,386,312    40,526,068    107,912,380 
Cost of revenues   (51,146,038)   (34,807,579)   (85,953,617)
Gross profit   16,240,274    5,718,489    21,958,763 
                
Depreciation   875,075    30,500    905,575 
Amortization of intangible assets   22,700    14,500    37,200 
Amortization of operating lease ROU assets   499,504    454,247    953,751 
Total capital expenditures   
—
    250,000    250,000 
   For the Six Months Ended March 31, 2024 
   Security-related
engineering
services		   Security guarding
and screening
services		   Total 
   HK$   HK$   HK$ 
Revenues   56,209,135    35,636,480    91,845,615 
Cost of revenues   (34,944,807)   (30,286,281)   (65,231,088)
Gross profit   21,264,328    5,350,199    26,614,527 
                
Depreciation   854,229    14,875    869,104 
Amortization of intangible assets   28,000    14,500    42,500 
Amortization of operating lease ROU assets   74,230    366,024    440,254 
Total capital expenditures   663,000    1,803,513    2,466,513 

 

   As of
September 30,		   As of
March 31,		 
   2024   2025 
   HK$   HK$ 
Total assets:        
Security-related engineering services   96,154,031    85,735,263 
Security guarding and screening services   23,982,864    23,905,212 
Unallocated assets   36,941,065    25,142,780 
    157,077,960    134,783,255