v3.25.4
Property and Equipment, Net
 12 Months Ended
Sep. 30, 2025
Property and Equipment, Net [Abstract]  
PROPERTY AND EQUIPMENT, NET

4. PROPERTY AND EQUIPMENT, NET

 

Property and equipment, net, consists of the following:

 

   As of September 30,   As of
September 30,		 
   2025   2025   2024 
   HK$   US$   HK$ 
Computer hardware   104,261    13,400    97,663 
Motor car   778,558    100,060    — 
Sub-total   882,819    113,460    97,663 
Less: accumulated depreciation   (109,779)   (14,109)   (23,529)
Property and equipment, net   773,040    99,351    74,134 

 

Total depreciation expense recognized for the years ended September 30, 2023, 2024 and 2025 is allocated to the following expense item:

 

       (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$ 
General and administrative expense   86,250    15,279    9,904    — 
Total depreciation expense   86,250    15,279    9,904    — 

 

Depreciation expense recognized for the year ended September 30, 2023, 2024 and 2025 were approximately HK$9,904, HK$15,279 and HK$86,250 (US$11,085), respectively.