v3.26.3
SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Sep. 30, 2025
Accounting Policies [Abstract]  
Schedule of estimated useful lives of property and equipment

 

Items   Useful life
Building   25 years
Leasehold improvements   Shorter of the lease terms or the estimated useful lives
Motor vehicles   4 years
Furniture, fixtures and equipment   5 years
Equipment for leasing   8 years
Schedule of disaggregation of group's revenue

The following table disaggregates the Group’s revenue for the years ended September 30, 2024 and 2025:

 

   For the Years Ended September 30, 
   2024   2025 
   HK$   HK$ 
By revenue type          
Security-related engineering services          
Security systems and products and installation   81,374,932    84,949,175 
Security systems maintenance services   19,889,187    22,954,659 
Equipment leasing   5,690,002    3,958,978 
           
    106,954,121    111,862,812 
Security guarding and screening services          
Security guarding services   61,753,479    65,813,677 
Screening services   9,756,409    10,981,055 
Related vocational training services   3,700,530    3,729,039 
           
    75,210,418    80,523,771 
           
Total   182,164,539    192,386,583 
           
By timing of revenue recognition          
Security-related engineering services          
Goods and services transferred at a point in time   81,374,932    84,949,175 
Services rendered over time   25,579,189    26,913,637 
    106,954,121    111,862,812 
Security guarding and screening services          
Goods and services transferred at a point in time   —    — 
Services rendered over time   75,210,418    80,523,771 
    75,210,418    80,523,771 
Total   182,164,539    192,386,583