v3.25.4

Income Tax (Tables) | 12 Months Ended
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Sep. 30, 2025
Income Tax [Abstract] |
Schedule of Effective Income Tax Rate | The following table presents a reconciliation of the differences between the statutory income tax rate and the Company’s effective income tax rate for the year ended September 30, 2023, 2024 and 2025:
|  |  |  |  |  |  |  | (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$ |
Income tax computed at statutory tax rate |  |  | 16.5 | % |  |  | 16.5 | % |  |  | 16.5 | % |  |  | 16.5 | %
Effect of preferential tax rates |  |  | (8.25 | )% |  |  | (8.25 | )% |  |  | (8.25 | )% |  |  | (8.25 | )%
Effect of non-deductible expense |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — | )%
Change in valuation allowance |  |  | (8.25 | )% |  |  | (8.25 | )% |  |  | (4.19 | )% |  |  | (8.25 | )%
Effective Income tax rate |  |  | — |  |  |  | — |  |  |  | 4.06 | % |  |  | — | )%
Schedule of Deferred Tax Balances | The tax effects of temporary differences that give rise to the deferred tax balances as of September 30, 2023, 2024 and 2025 are 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$ |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net operating losses carried forward |  |  | 70,276,689 |  |  |  | 9,031,949 |  |  |  | 4,766,318 |  |  |  | 1,011,490 |  |  |  | — |
Valuation allowance |  |  | (70,276,689 | ) |  |  | (9,031,949 | ) |  |  | (4,766,318 | ) |  |  | (1,011,490 | ) |  |  | — |
Deferred tax assets, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Identifiable intangible assets |  |  | — |  |  |  | — |  |  |  | 844,274 |  |  |  | 844,274 |  |  |  | — |
Deferred tax liabilities, net |  |  | — |  |  |  | — |  |  |  | 844,274 |  |  |  | 844,274 |  |  |  | — |

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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