v3.25.4
Consolidated Balance Sheet
Sep. 30, 2025
USD ($)
Sep. 30, 2025
HKD ($)
Sep. 30, 2024
HKD ($)
CURRENT ASSETS      
Cash $ 4,620,038 $ 35,957,215 $ 16,964,489
Inventories 813,731 6,333,175 5,037,965
Other current assets 714,391 5,560,023 3,728,625
Tax recoverable 243,201 1,892,807
TOTAL CURRENT ASSETS 6,391,361 49,743,220 25,731,079
NON-CURRENT ASSETS      
Property, plant and equipment 516,078 4,016,576 3,743,333
Right-of-use assets 290,048 2,257,410 5,095,127
Other non-current assets 71,275 554,728 1,127,150
Deferred tax assets 477,591 3,717,034 450,409
TOTAL NON-CURRENT ASSETS 1,354,992 10,545,748 10,416,019
TOTAL ASSETS 7,746,353 60,288,968 36,147,098
CURRENT LIABILITIES      
Other payables 554,909 4,318,792 3,470,381
Contract liabilities 329,654 2,565,655
Bank borrowings 1,123,340 8,742,825 12,267,161
Finance lease liabilities 60,039 467,277 202,349
Operating lease liabilities 224,608 1,748,100 4,030,909
Tax payable 2,296,963
TOTAL CURRENT LIABILITIES 2,292,550 17,842,649 22,267,763
NON-CURRENT LIABILITIES      
Finance lease liabilities 160,072 1,245,823 504,770
Operating lease liabilities 100,438 781,701 1,645,751
TOTAL NON-CURRENT LIABILITY 260,510 2,027,524 2,150,521
TOTAL LIABILITY 2,553,060 19,870,173 24,418,284
SHAREHOLDERS’ EQUITY      
Additional paid-in capital 6,353,937 49,781,115 100
Subscription receivable (16,317)
Other comprehensive income 42,293
Retained earnings (1,205,238) (9,380,214) 11,728,714
TOTAL SHAREHOLDERS' EQUITY 5,193,293 40,418,795 [1] 11,728,814 [1]
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 7,746,353 60,288,968 36,147,098
Common Class A [Member]      
SHAREHOLDERS’ EQUITY      
Ordinary shares, value 2,001 15,563 13,986
Common Class B [Member]      
SHAREHOLDERS’ EQUITY      
Ordinary shares, value $ 300 $ 2,331 $ 2,331
[1] The shares and per share information as at September 2025, were presented on a retroactive basis to reflect the Reorganization completed on 28 November 2024.