v3.25.4
Consolidated Statements of Cash Flows
 12 Months Ended
Sep. 30, 2025
USD ($)
Sep. 30, 2025
HKD ($)
Sep. 30, 2024
USD ($)
Sep. 30, 2024
HKD ($)
Sep. 30, 2023
HKD ($)
Operating activities          
Net income / (loss) $ (2,707,766) $ (21,108,928)   $ 8,896,295 $ 10,255,420
Adjustments to reconcile net income to net cash used in operating activities:          
Gain on disposal of property, plant and equipment (89,793) (700,000)   (114,671) (529,931)
Depreciation of property, plant and equipment 275,097 2,144,576 $ 288,513 2,254,429 1,992,306
Amortization of right-of-use assets 495,331 3,861,449   5,929,064 6,199,100
Inventory write-down 45,979 358,432  
Deferred income taxes (419,029) (3,266,625)   (286,226) (126,412)
Changes in operating assets and liabilities:          
Inventories (212,123) (1,653,642)   236,328 (2,680,309)
Other current assets (161,496) (1,258,977)   (1,157,592) (1,514,865)
Other payables 108,831 848,412   1,876,172 813,412
Contract liability 329,112 2,565,655  
Operating lease liabilities (534,986) (4,170,589)   (6,098,165) (5,785,522)
Tax payables (537,446) (4,189,770)   (10,509,658) 1,765,738
Net cash generated from / (used in) operating activities (3,408,289) (26,570,007)   1,025,976 10,388,937
Investing activities          
Purchase of property, plant and equipment (135,949) (1,059,820)   (1,210,889) (3,645,946)
Proceeds from disposal of property, plant and equipment 89,793 700,000   420,000 610,000
Net cash generated from / (used in) investing activities (46,156) (359,820)   (790,889) (3,035,946)
Financing activities          
Proceeds from issuance of new shares 6,356,208 49,798,909  
Proceeds from bank borrowings   9,000,000 8,000,000
Repayment of bank borrowings (452,087) (3,524,336)   (2,637,465) (2,095,374)
Due to a related party   (1,417,601) (253,006)
Proceeds from finance lease   850,000
Principal payments under finance lease obligations (45,156) (352,020)   (712,656) (323,524)
Dividend paid   (7,327,215) (8,000,000)
Net cash generated from / (used in) financing activities 5,858,965 45,922,553   (2,244,937) (2,671,904)
Effect of exchange rate changes on cash held in foreign currencies 32,135  
Net change in cash 2,404,520 18,992,726   (2,009,850) 4,681,087
Cash at the beginning of the year 2,183,383 16,964,489   18,974,339 14,293,252
Cash at the end of the year 4,620,038 35,957,215 $ 2,183,383 16,964,489 18,974,339
Supplemental disclosures of cash flows information:          
Cash paid for income taxes 537,446 4,189,770   12,318,316 165,000
Cash paid for interest expense 57,359 447,153   554,271 341,263
Supplemental disclosures of non-cash flows information:          
Lease liabilities arising from obtaining right-of-use assets $ 131,320 1,023,732   312,160 9,947,665
Plant and equipment acquired through finance lease   $ 1,358,000