v3.26.3
RETENTION RECEIVABLES, NET
 12 Months Ended
Sep. 30, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
RETENTION RECEIVABLES, NET

NOTE 4. RETENTION RECEIVABLES, NET

 

Retention receivables, net consisted of the following:

 

          
   As of September 30, 
   2024   2025 
   HK$   HK$ 
Retention receivables   3,879,245    4,149,411 
Less: allowance for credit loss   (510,000)   (420,000)
    3,369,245    3,729,411 

 

The Group recorded a reversal of provision for allowance for credit loss of retention receivables of HK$100,000 and HK$90,000 for the years ended September 30, 2024 and 2025, respectively.

 

Movement of provision for allowance for credit loss of retention receivables is as follows:

 

   For the Years Ended
September 30,		 
   2024   2025 
   HK$   HK$ 
Balance at beginning of the year   307,040    510,000 
Retrospective adjustment upon adoption of ASC 326   302,960    — 
Reversal of provision for the year   (100,000)   (90,000)
Balance at end of the year   510,000    420,000