LEASES (Tables)
|
12 Months Ended |
Sep. 30, 2025 |
|---|
| Leases |
|
| Schedule of operations lease income recognized |
Schedule
of operations lease income recognized
| | |
For the Years Ended
September 30, | |
| | |
2024 | | |
2025 | |
| | |
HK$ | | |
HK$ | |
| Equipment leasing income | |
| 5,690,002 | | |
| 3,958,978 | |
|
| Schedule of future minimum operating lease payments to be received |
Schedule
of future minimum operating lease payments to be received
| Twelve months
ended September 30, |
|
HK$ |
|
| 2026 |
|
|
2,660,103 |
|
| 2027 |
|
|
1,593,183 |
|
| Total undiscounted
lease payments to be received |
|
|
4,253,286 |
|
|
| Schedule of cost and accumulated depreciation associated with these assets |
Schedule
of cost and accumulated depreciation associated with these assets
| | |
As of September 30, | |
| | |
2024 | | |
2025 | |
| | |
HK$ | | |
HK$ | |
| Cost of assets leased under operating leases | |
| 14,510,730 | | |
| 8,618,580 | |
| Accumulated depreciation associated with assets leased under operating leases | |
| 6,750,528 | | |
| 4,106,408 | |
|
| Schedule of the operating leases related assets and liabilities |
The
table below presents the operating leases related assets and liabilities recorded on the consolidated balance sheets:
Schedule of the operating leases related assets and liabilities
| | |
| | |
| |
| | |
As of September 30, | |
| | |
2024 | | |
2025 | |
| | |
HK$ | | |
HK$ | |
| Operating lease ROU assets, net | |
| 5,496,985 | | |
| 6,041,643 | |
| Operating lease liabilities – current | |
| 1,935,187 | | |
| 1,976,643 | |
| Operating lease liabilities – non-current | |
| 3,004,974 | | |
| 3,540,340 | |
| | |
| 4,940,161 | | |
| 5,516,983 | |
|
| Schedule of weighted average remaining lease terms and discount rates |
The
weighted average remaining lease terms and discount rates for the operating leases were as follows:
Schedule of weighted average remaining lease terms and discount rates
| | |
As of September 30, | |
| | |
2024 | | |
2025 | |
| Weighted average remaining lease term (years) | |
| 8.28 | | |
| 8.17 | |
| Weighted average discount rate | |
| 6.20 | % | |
| 6.01 | % |
|
| Schedule of lease expenses consolidated statements of income and supplemental cash flow information |
A
summary of lease expenses recognized in the Group’s consolidated statements of operations and supplemental cash flow information
related to operating leases is as follows:
Schedule of lease expenses consolidated statements of income and supplemental cash flow information
| | |
|
|
|
|
| |
| | |
For the Years Ended
September 30, | |
| | |
2024 | | |
2025 | |
| | |
HK$ | | |
HK$ | |
| Operating lease expenses excluding short-term lease expense | |
| 1,407,617 | | |
| 2,249,933 | |
| Operating cash flows used in operating leases | |
| 1,115,900 | | |
| 2,217,768 | |
| Short-term lease cost | |
| 990,697 | | |
| 808,499 | |
|
| Schedule of maturities of operating lease liabilities |
The
following is a schedule, by year, of maturities of operating lease liabilities as of September 30, 2025:
Schedule of maturities of operating lease liabilities
| Twelve months
ended September 30, |
|
HK$ |
|
| 2026 |
|
|
2,257,152 |
|
| 2027 |
|
|
2,277,188 |
|
| 2028 |
|
|
1,439,231 |
|
| Total lease payments |
|
|
5,973,571 |
|
| Less: imputed interest |
|
|
(456,588 |
) |
| Present value of operating lease liabilities |
|
|
5,516,983 |
|
| Less: operating
lease liabilities – non-current |
|
|
3,540,340 |
|
| Operating lease
liabilities – current |
|
|
1,976,643 |
|
|