v3.25.4

Bank borrowings | 12 Months Ended
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Sep. 30, 2025
Debt Disclosure [Abstract] |
Bank borrowings | Note 8. Bank borrowings Components of bank borrowings are as follows as of September 30: Schedule of Components of Bank Borrowings
|  | Note |  | Interest rate |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  |  |  |  |  |  |  | HK$ |  |  | HK$ |  |  | US$ |
Bank of China (Hong Kong) – Loan 1 |  | (1) |  |  | 3.625 | % |  |  | 9,000,000 |  |  |  | 8,264,704 |  |  |  | 1,061,908 |
Bank of China (Hong Kong) – Loan 2 |  | (2) |  |  | 5.000 | % |  |  | 3,267,161 |  |  |  | 478,121 |  |  |  | 61,432 |
Total |  |  |  |  |  |  |  |  | 12,267,161 |  |  |  | 8,742,825 |  |  |  | 1,123,340 |
(1) On November 29, 2023, our Operating Subsidiary borrowed HK$9,000,000 (approximately US$1,158,328) as working capital for 120 months at an annual interest rate of 3.625% under the loan agreement with Bank of China (Hong Kong). The loan was secured by personal guarantees from the directors of Here We Seoul Limited and under the SME Financing Guarantee Scheme guaranteed by The HKMC Insurance Limited. The outstanding balance of the bank loan is classified as current liability as the bank has sole discretion to request a full redemption at any time. (2) On November 29, 2022, our Operating Subsidiary borrowed HK$8,000,000 (approximately US$1,029,625) as working capital for 36 months at an annual interest rate of 5% under the loan agreement with Bank of China (Hong Kong). The loan was secured by personal guarantees from the directors of Here We Seoul Limited and under the SME Financing Guarantee Scheme guaranteed by The HKMC Insurance Limited. The outstanding balance of the bank loan is classified as current liability as the bank has sole discretion to request a full redemption at any time. Interest expenses pertaining to the above bank borrowings for the years ended September 30, 2025 and September 30, 2024 amounted to HK$365,946 (approximately US$46,942) and HK$503,145 (approximately US$64,391), respectively. As of the date of this report, a total of HK$3,524,336 (approximately US$452,087) of the bank borrowings as at September 30, 2025 has been repaid.

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- Definition The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8A -Publisher FASB -URI https://asc.fasb.org/1943274/2147480434/815-10-50-8A Reference 2: http://www.xbrl.org/2003/role/disclosureRef 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