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Other Payables
 12 Months Ended
Sep. 30, 2025
Other Liabilities Disclosure [Abstract]  
Other Payables

Note 10. Other Payables

 

Components of other payables are as follows as of September 30:

 

   2024   2025   2025 
   HK$   HK$   US$ 
Accruals for operating expenses   2,013,700    2,224,964    285,879 
Salary payable   1,456,681    2,093,828    269,030 
Total other payables   3,470,381    4,318,792    554,909 

 

Subsequent to the reporting date, the majority of these accrued expenses have been settled, and management continues to monitor and manage working capital prudently.