v3.26.3
INTANGIBLE ASSETS, NET
 12 Months Ended
Sep. 30, 2025
Intangible Asset, Goodwill and Other [Abstract]  
INTANGIBLE ASSETS, NET

NOTE 8. INTANGIBLE ASSETS, NET

 

Intangible assets, net consisted of the following:

             
   As of September 30, 
   2024   2025 
   HK$   HK$ 
Computer software   652,000    652,000 
Less: accumulated amortization   (383,500)   (457,900)
Intangible assets, net   268,500    194,100 

 

Amortization expenses were HK$103,379 and HK$74,400 for the years ended September 30, 2024 and 2025, respectively.

 

Future estimated amortization expenses are disclosed as follows:

 

Twelve months ending September 30,   HK$  
2026     74,400  
2027     47,816  
2028     45,400  
2029     26,484  
      194,100  

 

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