Summary of Significant Accounting Policies (Tables)
|
12 Months Ended |
Sep. 30, 2025 |
|---|
| Summary of Significant Accounting Policies [Abstract] |
|
| Schedule of Amortization of Finite-Lived Intangible Assets |
Amortization
of finite-lived intangible assets is computed using the straight-line method over their estimated useful lives, which is as follows:
|
| Schedule of Disaggregated Revenue from Contracts with Customers by Revenue Stream |
See
note 11 for the disaggregated revenue from contracts with customers by revenue stream.
| | |
| | |
| | |
| | |
(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 | | |
| — | |
| Hardware installation | |
| 967,210 | | |
| 124,305 | | |
| — | | |
| — | | |
| — | |
| NFT | |
| — | | |
| — | | |
| 2,600,000 | | |
| 1,585,000 | | |
| — | |
| Web and mobile application development | |
| — | | |
| — | | |
| 800,000 | | |
| — | | |
| — | |
| 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 | | |
| — | |
|
| Schedule of Disaggregated Revenue from Contracts with Customers by Timing of Revenue |
The
following table summarizes disaggregated revenue from contracts with customers by timing of revenue:
| | |
| | |
| | |
| | |
(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$ | |
| Revenue recognized at point in
time | |
| 5,325,100 | | |
| 684,381 | | |
| 10,111,055 | | |
| 7,635,082 | | |
| — | |
| Revenue recognized over-time | |
| 2,070,968 | | |
| 266,160 | | |
| 2,243,517 | | |
| 1,054,667 | | |
| — | |
| | |
| 7,396,068 | | |
| 950,541 | | |
| 12,354,572 | | |
| 8,689,749 | | |
| — | |
|
| Schedule of Contract Liabilities |
Contract liabilities consisted of the following:
| | |
As of September 30, | | |
As of
September 30, | |
| | |
2025 | | |
2025 | | |
2024 | |
| | |
HK$ | | |
US$ | | |
HK$ | |
| Balance at of the beginning of the period | |
| 1,747,463 | | |
| 224,584 | | |
| 6,011,309 | |
| Add: progress billings | |
| 1,374,493 | | |
| 176,649 | | |
| 1,208,583 | |
| Less: revenue recognized from opening balance of contract liabilities | |
| (1,052,583 | ) | |
| (135,278 | ) | |
| (5,472,429 | ) |
| Total contract liabilities | |
| 2,069,373 | | |
| 265,955 | | |
| 1,747,463 | |
The
details of contract liabilities are as follows:
| | |
As
of September 30, | | |
As
of
September 30, | |
| | |
2025 | | |
2025 | | |
2024 | |
| | |
HK$ | | |
US$ | | |
HK$ | |
| System development | |
| 1,336,880 | | |
| 171,816 | | |
| 1,549,963 | |
| AI-OCR development | |
| 316,000 | | |
| 40,612 | | |
| 197,500 | |
| Technological support and maintenance service
and other services | |
| 201,168 | | |
| 25,854 | | |
| — | |
| Hardware installation | |
| 215,325 | | |
| 27,673 | | |
| — | |
| | |
| 2,069,373 | | |
| 265,955 | | |
| 1,747,463 | |
|