v3.26.3
CONSOLIDATED BALANCE SHEETS
Sep. 30, 2025
USD ($)
Sep. 30, 2025
HKD ($)
Sep. 30, 2024
HKD ($)
Current assets      
Cash and cash equivalents $ 3,257,681 $ 25,354,528 $ 52,338,132
Trade receivables, net 4,400,271 34,247,307 24,926,182
Inventories 3,311,099 25,770,281 47,613,381
Prepaid expenses and other current assets 696,817 5,423,335 5,013,876
Retention receivables, net 479,174 3,729,411 3,369,245
Prepaid income tax 212,545 1,654,240 2,066,219
Total current assets 12,357,587 96,179,102 135,327,035
Non-current assets      
Property and equipment, net 875,043 6,810,456 8,886,235
Intangible assets, net 24,939 194,100 268,500
Goodwill 163,325 1,271,160 1,271,160
Restricted cash – non-current 1,270,740 9,890,171
Prepaid expenses and other non-current assets 443,064 3,448,366 4,462,823
Deferred offering expenses 20,013 155,763
Operating lease right-of-use assets, net 776,261 6,041,643 5,496,985
Investment in key management insurance policy 172,675 1,343,929 1,157,520
Deferred tax assets 78,815 613,415 207,702
Total non-current assets 3,824,875 29,769,003 21,750,925
TOTAL ASSETS 16,182,462 125,948,105 157,077,960
Current liabilities      
Trade payables 982,422 7,646,188 8,625,685
Notes payables 251,557 1,957,870 2,355,023
Other payables 242,064 1,883,981 3,499,507
Accrued payroll and welfare 1,197,916 9,323,383 9,040,942
Operating lease liabilities – current 253,969 1,976,643 1,935,187
Contract liabilities 1,457,108 11,340,672 27,801,257
Total current liabilities 4,385,036 34,128,737 53,257,601
Non-current liabilities      
Operating lease liabilities – non-current 454,881 3,540,340 3,004,974
Other payables – non-current 175,036 1,362,306 1,340,016
Deferred tax liabilities 431,717
Other liabilities 98,420 766,000 1,321,956
Total non-current liabilities 728,337 5,668,646 6,098,663
Total liabilities 5,113,373 39,797,383 59,356,264
Commitments and contingencies    
Shareholders’ equity      
Shares subscription receivables 90
Additional paid-in capital 6,830,773 53,163,910 46,260,499
Retained earnings 4,219,496 32,840,335 51,324,812
Total SU Group Holdings Limited shareholders’ equity and total shareholders’ equity 11,069,089 86,150,722 97,721,696
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 16,182,462 125,948,105 157,077,960
Common Class A [Member]      
Shareholders’ equity      
Ordinary shares value [1] 7,235 56,309 46,307
Common Class B [Member]      
Shareholders’ equity      
Ordinary shares value [1] $ 11,585 $ 90,168 $ 90,168
[1] The share amounts and per share data are presented on a retroactive basis, giving effect to the completion of the share consolidation and re-designation of share capital on August 25, 2025, the share consolidation on August 6, 2026, and the share consolidation on October 7, 2026 (see Note 15). The capital reduction effected on July 2, 2026 was not retroactively applied since the capital reduction occurred after the end of the reporting period (see Note 15).