v3.25.4

Income Tax - Schedule of Deferred Tax Balances (Details) | Sep. 30, 2025 HKD ($) | Sep. 30, 2025 USD ($) | Sep. 30, 2024 HKD ($) | Sep. 30, 2023 HKD ($) | Dec. 31, 2022 HKD ($)
--- | --- | --- | --- | --- | ---
Deferred tax assets: |  |  |  |  |
Net operating losses carried forward | $ 70,276,689 | $ 9,031,949 | $ 4,766,318 |  |
Valuation allowance | (70,276,689) | (9,031,949) | (4,766,318) |  |
Deferred tax assets, net |  |  |  |  |
Deferred tax liabilities: |  |  |  |  |
Identifiable intangible assets |  |  | 844,274 |  |
Deferred tax liabilities, net |  |  | $ 844,274 |  |
Successor [Member] |  |  |  |  |
Deferred tax assets: |  |  |  |  |
Net operating losses carried forward |  |  |  | $ 1,011,490 |
Valuation allowance |  |  |  | (1,011,490) |
Deferred tax assets, net |  |  |  |  |
Deferred tax liabilities: |  |  |  |  |
Identifiable intangible assets |  |  |  | 844,274 |
Deferred tax liabilities, net |  |  |  | $ 844,274 |
Predecessor [Member] |  |  |  |  |
Deferred tax assets: |  |  |  |  |
Net operating losses carried forward |  |  |  |  |
Valuation allowance |  |  |  |  |
Deferred tax assets, net |  |  |  |  |
Deferred tax liabilities: |  |  |  |  |
Identifiable intangible assets |  |  |  |  |
Deferred tax liabilities, net |  |  |  |  |

X
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
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