v3.26.3
TRADE RECEIVABLES, NET (Tables)
 12 Months Ended
Sep. 30, 2025
Credit Loss [Abstract]  
Schedule of trade receivables

Trade receivables, net consisted of the following:

 

          
   As of September 30, 
   2024   2025 
   HK$   HK$ 
Trade receivables   31,243,182    43,037,307 
Less: allowance for credit loss   (6,317,000)   (8,790,000)
    24,926,182    34,247,307 
Schedule of allowance for credit loss of trade receivables

Movement of provision for allowance for credit loss of trade receivables is as follows:

 

   For the Years Ended
September 30,		 
   2024   2025 
   HK$   HK$ 
Balance at beginning of the year   8,347,208    6,317,000 
Retrospective adjustment upon adoption of ASC 326   1,027,792    — 
(Reversal of provision) Provision for the year   (3,058,000)   2,473,000 
Balance at end of the year   6,317,000    8,790,000