v3.25.4

Investments Accounted for Using Equity Method | 12 Months Ended
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Sep. 30, 2025
Investments Accounted for Using Equity Method [Abstract] |
INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD | 9. InVESTMENTS ACCOUNTED FOR USING EQUITY METHOD Significant interests in equity accounted investments of the Company are those with the most significant contribution to the Company’s net profit or net assets. The Company’s ownership interest in significant interests in equity accounted investments results is listed in the table below.
Name |  | Place and date of incorporation |  |  | Issued ordinary share capital |  |  | Ownership |  | Principal activities
Alpha DeepMind Limited (“Alpha DeepMind”) |  | September 14, 2022, Hong Kong |  |  | HK$510,000 |  |  | 54% owned by Alpha Technology Group Limited* |  | providing consulting services, training services, and AI workflow integration
On November 15, 2024, the Company entered into agreement with Aimpact Academy Limited to form a joint venture company named Alpha Deepmind Limited. The Company held 60% shares of the joint venture company. The joint venture company was transferred from Fushsia Capital Limited on December 23, 2024. On August 21, 2025, Alpha DeepMind issue 1,110 shares to Mr. Choy Kwan Yin at the subscription price of HK$500,000. The movement for the year in the Company’s investments accounted for using the equity method is as follows:
|  | Investment in joint venture |
|  | HK$ |  |  | US$ |
Year ended September 30, 2025 |  |  |  |  |  |
At the beginning of the financial year |  |  | — |  |  |  | — |
Investment in equity accounted investment |  |  | 6,000 |  |  |  | 771 |
Loss from equity accounted investments, related impairments and expenses |  |  | (6,000 | ) |  |  | (771 | )
At the end of the financial year |  |  | — |  |  |  | — |

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- Definition The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group. + References Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 740 -SubTopic 323 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478156/740-323-50-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 323 -Publisher FASB -URI https://asc.fasb.org/323/tableOfContent + Details
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