v3.26.3
PROPERTY AND EQUIPMENT, NET
 12 Months Ended
Sep. 30, 2025
Property, Plant, and Equipment [Abstract]  
PROPERTY AND EQUIPMENT, NET

NOTE 7. PROPERTY AND EQUIPMENT, NET

 

Property and equipment, net consisted of the following:

 

 Schedule of property and equipment, net

         
   As of September 30, 
   2024   2025 
   HK$   HK$ 
Building   565,000    565,000 
Leasehold improvements   1,009,886    1,439,582 
Motor vehicles   1,435,700    2,249,705 
Furniture, fixtures and equipment   60,400    — 
Equipment for leasing   14,510,730    8,618,580 
Less: accumulated depreciation   (8,695,481)   (6,062,411)
Property and equipment, net   8,886,235    6,810,456 

 

Depreciation expenses were HK$1,902,005 and HK$1,707,989 for the years ended September 30, 2024 and 2025, respectively.

 

Losses on disposal of property and equipment were HK$636,289 and HK$2,008,324 for the years ended September 30, 2024 and 2025, respectively, mainly due to certain X-ray machines disposed upon the termination of rental equipment agreements during the years ended September 30, 2024 and 2025.

 

No impairment loss was made for property and equipment for the years ended September 30, 2024 and 2025.