v3.26.3
RETENTION RECEIVABLES, NET (Tables)
12 Months Ended
Sep. 30, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Schedule of retention receivables, net

Retention receivables, net consisted of the following:

 

          
   As of September 30, 
   2024   2025 
   HK$   HK$ 
Retention receivables   3,879,245    4,149,411 
Less: allowance for credit loss   (510,000)   (420,000)
    3,369,245    3,729,411 
Schedule of movement of provision for allowance for credit loss of retention receivables

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

 

   For the Years Ended
September 30,
 
   2024   2025 
   HK$   HK$ 
Balance at beginning of the year   307,040    510,000 
Retrospective adjustment upon adoption of ASC 326   302,960    — 
Reversal of provision for the year   (100,000)   (90,000)
Balance at end of the year   510,000    420,000