v3.25.4

Lease (Tables) | 12 Months Ended
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Sep. 30, 2025
Lease [Abstract] |
Schedule of Finance Lease’s Weighted Average Remaining Lease Term | As of September 30, 2024 and 2025, the finance lease’s weighted average remaining lease term was 1.17 years and 0.96 years, respectively. As of September 30, 2024 and 2025, the weighted average discount rate was 4.73% and 4.73%, respectively.
|  | As of September 30, |  |  | As of September 30, |
|  | 2025 |  |  | 2025 |  |  | 2024 |
|  | HK$ |  |  | US$ |  |  | HK$ |
Right-of -use asset-finance lease |  |  |  |  |  |  |  |  |
Motor vehicle |  |  | 590,215 |  |  |  | 75,854 |  |  |  | 590,215 |
Accumulated amortization |  |  | (577,391 | ) |  |  | (74,206 | ) |  |  | (500,445 | )
Right-of -use asset-finance lease, net |  |  | 12,824 |  |  |  | 1,648 |  |  |  | 89,770 |
Lease liability – finance lease, current portion |  |  | 20,902 |  |  |  | 2,686 |  |  |  | 122,156 |
Lease liability – finance lease, non-current portion |  |  | — |  |  |  | — |  |  |  | 20,902 |
Total finance lease liability |  |  | 20,902 |  |  |  | 2,686 |  |  |  | 143,058 |
|  | As of September 30, |  |  | As of September 30, |
|  | 2025 |  |  | 2025 |  |  | 2024 |
|  | HK$ |  |  | US$ |  |  | HK$ |
Right-of -use asset-operating lease |  |  |  |  |  |  |  |  |
Office lease |  |  | 1,634,357 |  |  |  | 210,047 |  |  |  | 1,634,357 |
Accumulated amortization |  |  | (637,573 | ) |  |  | (81,941 | ) |  |  | (117,539 |
Right-of -use asset-operating lease, net |  |  | 996,784 |  |  |  | 128,107 |  |  |  | 1,516,818 |
Lease liability – operating lease, current portion |  |  | 546,639 |  |  |  | 70,254 |  |  |  | 520,034 |
Lease liability – operating lease, non-current portion |  |  | 450,145 |  |  |  | 57,853 |  |  |  | 996,784 |
Total operating lease liability |  |  | 996,784 |  |  |  | 128,107 |  |  |  | 1,516,818 |
Schedule of Lease Cost | The components of lease costs were as follows:
|  |  |  |  |  |  |  |  |  |  | (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$ |
Operating lease costs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of operating lease asset |  |  | 520,034 |  |  |  | 66,835 |  |  |  | 117,539 |  |  |  | — |  |  |  | — |
Interest on lease liability |  |  | 64,030 |  |  |  | 8,229 |  |  |  | 6,496 |  |  |  | — |  |  |  | — |
Unrecognized ROU(i) |  |  | — |  |  |  | — |  |  |  | 173,797 |  |  |  | 460,800 |  |  |  | — |
Total operating lease costs |  |  | 584,064 |  |  |  | 75,064 |  |  |  | 297,832 |  |  |  | 460,800 |  |  |  | — |
Finance lease costs |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of finance lease asset |  |  | 76,946 |  |  |  | 9,889 |  |  |  | 76,946 |  |  |  | 248,620 |  |  |  | — |
Interest on lease liability |  |  | 3,904 |  |  |  | 502 |  |  |  | 9,226 |  |  |  | 14,316 |  |  |  | — |
Total finance lease costs |  |  | 80,850 |  |  |  | 10,391 |  |  |  | 86,172 |  |  |  | 262,936 |  |  |  | — |
(i) | Excluding cost of short-term contracts. The Company also have another lease agreement with one year term, for which the 2024 elected to not recognize right-of-use assets on balance sheet and expensed on straight-line method. The lease term was commenced from March 1, 2022 with monthly lease expense of HK$38,400. Short-term lease costs for the years ended September 30, 2023, 2024 and 2025 were HK$460,800, HK$173,797 and Nil, respectively, which were charged to general and administrative expenses.
Schedule of Future Lease Payments under Lease Liabilities | Future lease payments under lease liabilities as of September 30 were as follows:
|  | Operating leases |  |  | Finance leases |
|  | HK$ |  |  | US$ |  |  | HK$ |  |  | US$ |
Period ended September 30, |  |  |  |  |  |  |  |  |  |  |  |
2026 |  |  | 584,064 |  |  |  | 75,064 |  |  |  | 21,020 |  |  |  | 2,701 |
2027 |  |  | 460,029 |  |  |  | 59,123 |  |  |  | — |  |  |  | — |
Total future lease payments |  |  | 1,044,093 |  |  |  | 134,187 |  |  |  | 21,020 |  |  |  | 2,701 |
Less: Imputed interest |  |  | (47,309 | ) |  |  | (6,080 | ) |  |  | (118 | ) |  |  | (15 | )
Total lease liabilities balance |  |  | 996,784 |  |  |  | 128,107 |  |  |  | 20,902 |  |  |  | 2,686 |

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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
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- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6 + Details
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