Operating Lease Liabilities (Tables)

12 Months Ended

Sep. 30, 2025

Operating Lease Liabilities

Schedule of ROU assets and Operating Leases Liabilities

The following table shows ROU assets and operating lease liabilities, the Consolidated financial statement line items as of September 30:

		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	%

Schedule of Relating to Operating Lease Activities

Information relating to operating lease activities during the years ended September 30, 2025 and 2024 are as follows:

		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

Schedule of Maturities of Leases Liabilities

Maturities of lease liabilities were as follows:

		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