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

Contract assets, net consisted of the following:

 

   As of
September 30,		   As of
March 31,		 
   2024   2025 
   HK$   HK$ 
Contract assets   7,193,947    18,678,502 
Less: allowance for credit loss   (750,000)   (640,000)
    6,443,947    18,038,502 
Schedule of Movement of Provision for Allowance for Credit Loss of Contract Assets

Movement of provision for allowance for credit loss of contract assets is as follows:

 

   For the Six Months Ended
March 31,		 
   2024   2025 
   HK$   HK$ 
Balance at beginning of the period   307,040    750,000 
Retrospective adjustment upon adoption of ASC 326   382,960    
—
 
Provision (Reversal) for the period   283,000    (110,000)
Balance at end of the period   973,000    640,000