v3.25.4

Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Sep. 30, 2025
Summary of Significant Accounting Policies [Abstract] |
Schedule of Amortization of Finite-Lived Intangible Assets | Amortization of finite-lived intangible assets is computed using the straight-line method over their estimated useful lives, which is as follows:
Software | 10 years |
Schedule of Disaggregated Revenue from Contracts with Customers by Revenue Stream | See note 11 for the disaggregated revenue from contracts with customers by revenue stream.
|  |  |  |  |  |  |  |  |  |  | (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$ |  |  | US$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
System development |  |  | 4,162,140 |  |  |  | 534,918 |  |  |  | 5,903,175 |  |  |  | 5,969,112 |  |  |  | — |
Hardware installation |  |  | 967,210 |  |  |  | 124,305 |  |  |  | — |  |  |  | — |  |  |  | — |
NFT |  |  | — |  |  |  | — |  |  |  | 2,600,000 |  |  |  | 1,585,000 |  |  |  | — |
Web and mobile application development |  |  | — |  |  |  | — |  |  |  | 800,000 |  |  |  | — |  |  |  | — |
AI-OCR development |  |  | 195,750 |  |  |  | 25,158 |  |  |  | 807,880 |  |  |  | 80,970 |  |  |  | — |
Technological support and maintenance service and other services |  |  | 2,070,968 |  |  |  | 266,160 |  |  |  | 2,243,517 |  |  |  | 1,054,667 |  |  |  | — |
|  |  | 7,396,068 |  |  |  | 950,541 |  |  |  | 12,354,572 |  |  |  | 8,689,749 |  |  |  | — |
Schedule of Disaggregated Revenue from Contracts with Customers by Timing of Revenue | The following table summarizes disaggregated revenue from contracts with customers by timing of revenue:
|  |  |  |  |  |  |  |  |  |  | (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$ |  |  | US$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Revenue recognized at point in time |  |  | 5,325,100 |  |  |  | 684,381 |  |  |  | 10,111,055 |  |  |  | 7,635,082 |  |  |  | — |
Revenue recognized over-time |  |  | 2,070,968 |  |  |  | 266,160 |  |  |  | 2,243,517 |  |  |  | 1,054,667 |  |  |  | — |
|  |  | 7,396,068 |  |  |  | 950,541 |  |  |  | 12,354,572 |  |  |  | 8,689,749 |  |  |  | — |
Schedule of Contract Liabilities | Contract liabilities consisted of the following:
|  | As of September 30, |  |  | As of September 30, |
|  | 2025 |  |  | 2025 |  |  | 2024 |
|  | HK$ |  |  | US$ |  |  | HK$ |
Balance at of the beginning of the period |  |  | 1,747,463 |  |  |  | 224,584 |  |  |  | 6,011,309 |
Add: progress billings |  |  | 1,374,493 |  |  |  | 176,649 |  |  |  | 1,208,583 |
Less: revenue recognized from opening balance of contract liabilities |  |  | (1,052,583 | ) |  |  | (135,278 | ) |  |  | (5,472,429 | )
Total contract liabilities |  |  | 2,069,373 |  |  |  | 265,955 |  |  |  | 1,747,463 |
The details of contract liabilities are as follows:
|  | As of September 30, |  |  | As of September 30, |
|  | 2025 |  |  | 2025 |  |  | 2024 |
|  | HK$ |  |  | US$ |  |  | HK$ |
System development |  |  | 1,336,880 |  |  |  | 171,816 |  |  |  | 1,549,963 |
AI-OCR development |  |  | 316,000 |  |  |  | 40,612 |  |  |  | 197,500 |
Technological support and maintenance service and other services |  |  | 201,168 |  |  |  | 25,854 |  |  |  | — |
Hardware installation |  |  | 215,325 |  |  |  | 27,673 |  |  |  | — |
|  |  | 2,069,373 |  |  |  | 265,955 |  |  |  | 1,747,463 |

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