| Schedule of Operating Lease |
The table below presents the operating leases
related assets and liabilities recorded on the unaudited condensed consolidated balance sheets:
| | |
As of
September 30, | | |
As of
March 31, | |
| | |
2024 | | |
2025 | |
| | |
HK$ | | |
HK$ | |
| Operating lease ROU assets, net | |
| 5,496,985 | | |
| 4,543,234 | |
| Operating lease liabilities – current | |
| 1,935,187 | | |
| 1,580,205 | |
| Operating lease liabilities – non-current | |
| 3,004,974 | | |
| 2,380,571 | |
| | |
| 4,940,161 | | |
| 3,960,776 | |
The weighted average remaining lease terms and
discount rates for the operating leases were as follows:
| | | As of
September 30, | | | As of
March 31, | | | | | 2024 | | | 2025 | | | Weighted average remaining lease term (years) | | 8.28 | | | 9.01 | | | Weighted average discount rate | | | 6.20 | % | | | 6.15 | % |
A summary of lease expenses recognized in the
Group’s unaudited condensed consolidated statements of income and supplemental cash flow information related to operating leases
is as follows:
| | |
For the Six Months Ended
March 31, | |
| | |
2024 | | |
2025 | |
| | |
HK$ | | |
HK$ | |
| Operating lease expenses excluding short-term lease expense | |
| 483,000 | | |
| 1,097,367 | |
| Operating cash flows used in operating leases | |
| 471,900 | | |
| 1,123,000 | |
| Short-term lease cost | |
| 561,576 | | |
| 209,719 | |
|
| Schedule of Operating Lease Liabilities |
The following is a schedule, by year, of maturities
of operating lease liabilities as of March 31, 2025:
| Twelve months ended March 31, | |
HK$ | |
| 2026 | |
| 1,778,000 | |
| 2027 | |
| 1,176,000 | |
| 2028 | |
| 1,176,000 | |
| 2029 | |
| 196,000 | |
| Total lease payments | |
| 4,326,000 | |
| Less: imputed interest | |
| (365,224 | ) |
| Present value of operating lease liabilities | |
| 3,960,776 | |
| Less: operating lease liabilities – non-current | |
| (1,580,205 | ) |
| Operating lease liabilities – current | |
| 2,380,571 | |
|