v3.26.3
INVENTORIES, NET
 12 Months Ended
Sep. 30, 2025
Inventory Disclosure [Abstract]  
INVENTORIES, NET

NOTE 5. INVENTORIES, NET

 

Inventories, net consisted of the following:

 Schedule of net inventories

            
   As of September 30, 
   2024   2025 
   HK$   HK$ 
Spare parts and other materials   3,539,223    3,455,213 
Work-in-progress   44,074,158    22,315,068 
    47,613,381    25,770,281 

 

The Group recorded a provision for allowance for inventories of HK$280,000 and HK$70,000 for the years ended September 30, 2024 and 2025, respectively.

 

Movement of provision for allowance for inventories is as follows:

 

   For the Years Ended
September 30,		 
   2024   2025 
   HK$   HK$ 
Balance at beginning of the year   318,000    598,000 
Provision for the year   280,000    70,000 
Balance at end of the year   598,000    668,000