v3.25.4

Accounts Receivable, Net | 12 Months Ended
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Sep. 30, 2025
Accounts Receivable, Net [Abstract] |
ACCOUNTS RECEIVABLE, NET | 3. ACCOUNTS RECEIVABLE, NET Accounts receivable, net, consists of the following:
|  | As of September 30, |  |  | As of September 30, |
|  | 2025 |  |  | 2025 |  |  | 2024 |
|  | HK$ |  |  | US$ |  |  | HK$ |
Accounts receivable |  |  | 2,040,552 |  |  |  | 262,251 |  |  |  | 1,387,862 |
Less: allowance for credit loss |  |  | (965,612 | ) |  |  | (124,100 | ) |  |  | (113,362 | )
Accounts receivable, net |  |  | 1,074,940 |  |  |  | 138,151 |  |  |  | 1,274,500 |
The following table presents movement in allowance for credit loss:
|  | As of September 30, |  |  | As of September 30, |
|  | 2025 |  |  | 2025 |  |  | 2024 |
|  | HK$ |  |  | US$ |  |  | HK$ |
Balance at beginning of the year |  |  | 113,362 |  |  |  | 14,569 |  |  |  | 213,362 |
Addition |  |  | 906,250 |  |  |  | 116,471 |  |  |  | — |
Reversal |  |  | (54,000 | ) |  |  | (6,940 | ) |  |  | (100,000 | )
Balance at end of the year |  |  | 965,612 |  |  |  | 124,100 |  |  |  | 113,362 |
As of September 30, 2022, an allowance for credit loss in the amount of HK$313,362 has been recorded due to a significant increase in credit risk from one specific customer, and such receivable is not expected to be settled and the bad debt allowance was provided accordingly. HK$200,000 (approximately US$25,704) has been received in April 2023 and December 2023 and allowance has been reversed accordingly. HK$54,000 (approximately US$6,940) has been reversed during 2025. As of September 30, 2025, remaining balance is HK$59,362. As of September 30, 2025, an allowance for credit loss in the amount of HK$906,250 has been recorded due to a significant increase in credit risk from 3 specific customers, and such receivable is not expected to be settled and the bad debt allowance was provided accordingly. Up to the date of this annual report, accounts receivable of HK$423,385 (approximately US$54,413) of the HK$1,074,940 in accounts receivable as of September 30, 2025 have been settled and there was no issue on recoverability except the allowance for credit loss which is provided in above.

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- Definition The entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/326/tableOfContent + Details
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- References No definition available. + Details
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