v3.25.4
Segment Information
 12 Months Ended
Sep. 30, 2025
Segment Information [Abstract]  
SEGMENT INFORMATION

11. SEGMENT INFORMATION

 

Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”), or decision making company, in deciding how to allocate resources and in assessing performance. The Company’s CODM is identified as the Chief Executive Officer.

 

The Company are mainly engaged in the business of providing IT related service to customers. Since the nature, the business processes and the marketing channel of the services are substantially similar, the Company are considered as operating in a single reportable segment with revenues derived from multiple revenue streams.

 

               (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$ 
System development   4,162,140    534,918    5,903,175    5,969,112    — 
NFT   —    —    2,600,000    1,585,000    — 
Web and mobile application development   —    —    800,000    —    — 
Hardware installation   967,210    124,305                
AI-OCR development   195,750    25,158    807,880    80,970    — 
Technological support and maintenance service and other services   2,070,968    266,160    2,243,517    1,054,667    — 
    7,396,068    950,541    12,354,572    8,689,749    — 

 

Substantially the majority of the Company’s revenues are derived from Hong Kong where services are provided to customers. In addition, the Company’s long-lived assets are substantially all located in and derived from Hong Kong, and the amount of long-lived assets attributable to any individual other country is not material.