v3.25.2
Trade Receivables, Net (Tables)
 6 Months Ended
Mar. 31, 2025
Trade Receivables, Net [Abstract]  
Schedule of Trade Receivables Net

Trade receivables, net consisted of the following:

 

   As of
September 30,		   As of
March 31,		 
   2024   2025 
   HK$   HK$ 
Trade receivables   27,928,480    31,242,732 
Less: allowance for credit loss   (6,077,000)   (6,390,000)
    21,851,480    24,852,732 
Schedule of Allowance for Credit Loss of Trade Receivables

Movement of provision for allowance for credit loss of trade receivables is as follows:

 

   For the Six Months Ended
March 31,		 
   2024   2025 
   HK$   HK$ 
Balance at beginning of the period   8,347,208    6,077,000 
Retrospective adjustment upon adoption of ASC 326   947,792    
—
 
Provision for the period   64,000    313,000 
Balance at end of the period   9,359,000    6,390,000