v3.25.4
Plant and Equipment, net
12 Months Ended
Sep. 30, 2025
Property, Plant and Equipment [Abstract]  
Plant and Equipment, net

Note 5. Plant and Equipment, net

 

   2024   2025   2025 
   HK$   HK$   US$ 
Office furniture and equipment   2,590,799    2,885,799    370,788 
Motor vehicles   3,803,655    3,714,960    477,324 
Leasehold improvements   5,172,100    5,761,720    740,307 
Subtotal   11,566,554    12,362,479    1,588,419 
Less: accumulated depreciation   (7,823,221)   (8,345,903)   (1,072,341)
Total   3,743,333    4,016,576    516,078 

 

Depreciation expenses of plant and equipment totaled HK$2,254,429 (approximately US$288,513) and HK$2,144,576 (approximately US$275,097) for the years ended September 30, 2024 and September 30, 2025, respectively.

 

In the year ended September 30, 2025, the Group sold one motor vehicle, resulted a gain of HK$700,000 (approximately US$89,793) from the disposal of this asset. In the year ended September 30, 2024, the Group sold two motor vehicles, resulted gains of HK$114,672 (approximately US$14,676) from the disposals of these assets.