v3.25.4

Operating Lease Liabilities | 12 Months Ended
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Sep. 30, 2025
Operating Lease Liabilities |
Operating Lease Liabilities | Note 7. Operating Lease Liabilities As of September 30, 2024, and September 30, 2025, the Group has operating leases with third parties recorded in its balance sheets for office and shop spaces that expire on various dates through August 2027. When determining the lease term, at lease commence date, the Group considers options to extend or terminate the lease when it is reasonably certain that it will exercise or not exercise that option. The Group’s lease arrangements may contain both lease and non-lease components. The Group has separately accounted for lease and non-lease components based on their nature. Payments under the Group’s lease arrangement are fixed. The following table shows ROU assets and operating lease liabilities, the Consolidated financial statement line items as of September 30: Schedule of ROU assets and Operating Leases Liabilities
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Operating lease right-of-use assets, net |  |  | 5,095,127 |  |  |  | 2,257,410 |  |  |  | 290,048 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Operating lease liabilities, current |  |  | 4,030,909 |  |  |  | 1,748,100 |  |  |  | 224,608 |
Operating lease liabilities, non-current |  |  | 1,645,751 |  |  |  | 781,701 |  |  |  | 100,438 |
Total lease liabilities |  |  | 5,676,660 |  |  |  | 2,529,801 |  |  |  | 325,046 |
Weighted average remaining lease term (in years) |  |  | 2.93 |  |  |  | 0.89 |  |  |  | 0.89 |
Weighted average discount rate (%) |  |  | 3.60 | % |  |  | 3.60 | % |  |  | 3.60 | %
Information relating to operating lease activities during the years ended September 30, 2025 and 2024 are as follows: Schedule of Relating to Operating Lease Activities
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Operating lease right-of-use assets, obtained in exchange for operating lease liabilities |  |  | 312,160 |  |  |  | 1,023,732 |  |  |  | 131,536 |
Operating lease expenses |  |  |  |  |  |  |  |  |  |  |  |
Amortization of right-of-use assets |  |  | 5,929,064 |  |  |  | 3,861,449 |  |  |  | 495,331 |
Interest of lease liabilities |  |  | 313,065 |  |  |  | 144,066 |  |  |  | 18,480 |
Total operating lease expenses |  |  | 6,242,129 |  |  |  | 4,005,515 |  |  |  | 513,811 |
Cash paid for operating leases |  |  | 8,400,960 |  |  |  | 7,768,065 |  |  |  | 996,455 |
Maturities of lease liabilities were as follows: Schedule of Maturities of Leases Liabilities
|  | 2025 |  |  | 2025 |
|  | HK$ |  |  | US$ |
For the year ending September 30, |  |  |  |  |  |  |  |
2026 |  |  | 2,060,210 |  |  |  | 264,710 |
2027 |  |  | 532,980 |  |  |  | 68,481 |
Total lease payments |  |  | 2,593,190 |  |  |  | 333,191 |
Less: imputed interest |  |  | (63,389 | ) |  |  | (8,145 | )
Total |  |  | 2,529,801 |  |  |  | 325,046 |

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/842-20/tableOfContent + Details
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