v3.25.4

Property and Equipment, Net | 12 Months Ended
--- | ---
Sep. 30, 2025
Property and Equipment, Net [Abstract] |
PROPERTY AND EQUIPMENT, NET | 4. PROPERTY AND EQUIPMENT, NET Property and equipment, net, consists of the following:
|  | As of September 30, |  |  | As of September 30, |
|  | 2025 |  |  | 2025 |  |  | 2024 |
|  | HK$ |  |  | US$ |  |  | HK$ |
Computer hardware |  |  | 104,261 |  |  |  | 13,400 |  |  |  | 97,663 |
Motor car |  |  | 778,558 |  |  |  | 100,060 |  |  |  | — |
Sub-total |  |  | 882,819 |  |  |  | 113,460 |  |  |  | 97,663 |
Less: accumulated depreciation |  |  | (109,779 | ) |  |  | (14,109 | ) |  |  | (23,529 | )
Property and equipment, net |  |  | 773,040 |  |  |  | 99,351 |  |  |  | 74,134 |
Total depreciation expense recognized for the years ended September 30, 2023, 2024 and 2025 is allocated to the following expense item:
|  |  |  |  | (Successor) |  |  | (Predecessor) |
|  | For the year ended September 30, 2025 |  |  | For the year ended September 30, 2024 |  |  | From October 12, 2022 to September 30, 2023 |  |  | From October 1, 2022 to October 11, 2022 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
General and administrative expense |  |  | 86,250 |  |  |  | 15,279 |  |  |  | 9,904 |  |  |  | — |
Total depreciation expense |  |  | 86,250 |  |  |  | 15,279 |  |  |  | 9,904 |  |  |  | — |
Depreciation expense recognized for the year ended September 30, 2023, 2024 and 2025 were approximately HK$9,904, HK$15,279 and HK$86,250 (US$11,085), respectively.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
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