v3.25.2
Income Tax (Tables)
 6 Months Ended
Mar. 31, 2025
Income Tax [Abstract]  
Schedule of Income Tax Expenses

Income tax expenses consisted of the following:

 

   For the Six Months Ended
March 31,		 
   2024   2025 
   HK$   HK$ 
Current income tax expenses   1,322,227    795,535 
Deferred income tax benefit   (346,058)   (435,768)
Income tax expenses   976,169    359,767 
Schedule of Income (Loss) Before Income Tax Expenses

Income (loss) before income tax expenses for the six months ended March 31, 2024 and 2025 is attributable to the following geographic locations:

 

   For the Six Months Ended
March 31,		 
   2024   2025 
   HK$   HK$ 
Hong Kong   7,124,061    4,514,297 
Foreign   3,975,977    (8,681,998)
Income before income tax expenses   11,100,038    (4,167,701)
Schedule of Income before Income Tax Expenses Differs from the Theoretical Amount

The tax on the Group’s income before income tax expenses differs from the theoretical amount that would arise using the enacted tax rate of the companies comprising the Group can be reconciled as follows:

 

      For the Six Months Ended March 31, 
      2024   2025 
      HK$   HK$ 
Income tax expenses calculated at Hong Kong Profits Tax rate      1,831,508    (687,672)
Income not taxable for tax purposes      (1,268,395)   (104,596)
Expenses not deductible for tax purposes  (A)   598,351    11,082 
Prior year true up      (20,295)   (197,255)
Effect of preferential tax rates in Hong Kong      (165,000)   (165,000)
Impact of different tax rates in other jurisdictions      
—
    1,503,208 
Income tax expenses      976,169    359,767 

 

(A)Mainly relate to non-deductible listing expenses.
Schedule of Deferred Tax Assets and Liabilities, Net

Deferred tax assets and liabilities, net consisted of the following:

 

   As of
September 30,		   As of
March 31,		 
   2024   2025 
   HK$   HK$ 
Deferred tax assets:          
Decelerated tax depreciation of property and equipment   18,447    
—
 
Provision for allowance for credit loss   1,126,455    1,159,950 
Operating lease liabilities   770,659    653,528 
Total deferred tax assets   1,915,561    1,813,478 
Net off against deferred tax liabilities   (1,707,859)   (1,601,725)
Net deferred tax assets   207,702    211,753 
           
Deferred tax liabilities:          
Accelerated tax depreciation of property and equipment   (1,368,917)   (948,197)
Operating lease ROU assets, net   (770,659)   (653,528)
Total deferred tax liabilities   (2,139,576)   (1,601,725)
Net off against deferred tax assets   1,707,859    1,601,725 
Net deferred tax liabilities   (431,717)   
—
 
Schedule of Net Deferred Tax Assets (Liabilities)

A reconciliation of the movement in the beginning and ending net deferred tax assets (liabilities) is as follows:

 

   For the Six Months Ended
March 31,		 
   2024   2025 
   HK$   HK$ 
Balance at beginning of the period   (50,156)   (224,015)
Deferred income tax benefit   346,058    435,768 
Balance at end of the period   295,902    211,753