v3.25.4
Finance Lease Liabilities (Tables)
12 Months Ended
Sep. 30, 2025
Finance Lease Liabilities  
Schedule of Finance Leases Liabilities

Supplemental balance sheet information related to finance lease was as follows:

   As of   As of   As of 
   Sep 30, 2024   Sep 30, 2025   Sep 30, 2025 
   HK$   HK$   US$ 
Current portion of finance lease liabilities   202,349    467,277    60,039 
Non-current finance lease liabilities   504,770    1,245,823    160,072 
Finance Lease, Liability   707,119    1,713,100    220,111 
Schedule of Weighted Average Remaining Lease Terms and Discount Rates

The weighted average remaining lease terms and discount rates for all finance leases were as follows:

 

   As of   As of 
   Sep 30, 2024   Sep 30, 2025 
Weighted average discount rate          
Hitachi Capital (Hong Kong) Limited   4.010%   - 
OCBC Bank (Hong Kong) Limited   3.250%   5.75%
Schedule of Maturity of Finance Leases Liabilities

The following table presents maturity of finance lease liabilities as of September 30, 2025:

 

  As of Sep 30 
   HK$ 
Remaining finance lease term:     
FY2026   549,084 
FY2027   549,084 
FY2028   368,985 
FY2029   308,952 
FY2030   115,857 
Total payment   1,891,962 
Less: imputed interest   (178,862)
Balance per balance sheet   1,713,100