v3.25.2
Trade Receivables, Net
 6 Months Ended
Mar. 31, 2025
Trade Receivables, Net [Abstract]  
TRADE RECEIVABLES, NET

NOTE 3. 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 

 

The Group recorded provision for allowance for credit loss of trade receivables of HK$64,000 and HK$313,000 for the six months ended March 31, 2024 and 2025, respectively.

 

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