LEASES (Tables)

6 Months Ended

Mar. 31, 2026

Leases

SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES

Supplemental unaudited condensed consolidated balance sheet information related to operating leases was as follows:

		2025				2026				2026
		As of
		September 30,				March 31,				March 31,
		2025				2026				2026
		HKD				HKD				USD
Operating lease:
Right-of-use assets, net		$	3,690,451			$	8,015,874			$	1,022,433

Lease liabilities:
Current lease liabilities		$	3,423,397			$	3,535,572			$	450,966
Non-current lease liabilities			555,297				4,848,705				618,457
Total lease liabilities		$	3,978,694			$	8,384,277			$	1,069,423

SCHEDULE OF SUPPLEMENTAL INFORMATION ABOUT OPERATING LEASE

Other supplemental information about the Company’s operating leases as of March 31,

		2025				2026
Weighted average discount rate			5.9	%			3.9	%
Weighted average remaining lease term (years)			0.6-1.4 years				1.2-2.8 years

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS DUE UNDER COMPANY’S OPERATING LEASES

The future maturity of lease liabilities under operating leases as of March 31, 2026, were as follows:

For the year ending March 31,		HKD				USD
2027		$	3,812,820			$	486,329
2028			3,097,014				395,027
2029			1,919,538				244,839
Total minimum lease payments			8,829,372				1,126,195
Less: imputed interest			(445,095	)			(56,772	)
Future minimum lease payments		$	8,384,277			$	1,069,423