v3.25.4

Investments Accounted for Using Equity Method (Tables)

12 Months Ended

Sep. 30, 2025

Investments Accounted for Using Equity Method (Tables) [Line Items]

Schedule of Ownership Interest of Significant Interests Equity Accounted Investments

During the years ended September 30, 2025 and 2024 the Company has direct or indirect interests in the following subsidiaries:

Name		Place and date of incorporation			Issued ordinary share capital			Ownership		Principal activities
Techlution Service Limited (“TSL”)		November 28, 2017, Hong Kong			HK$10,000			100% owned by Alpha Technology Group Limited		providing IT development and consulting service to customers
Neural Sense Limited (“NSL”)		October 16, 2019, Hong Kong			HK$10,000			100% owned by Alpha Technology Group Limited		providing IT development and consulting service to customers
Alpha Technology Group (HK) Limited (“Alpha HK”)		September 14, 2022, Hong Kong			HK$10,000			100% owned by Alpha Technology Group Limited		has not commenced its operations
Aifa Technology (Guangzhou) Company Ltd (“Aifa”)		November 6, 2024, PRC			RMB5,000,000			100% owned by Alpha Technology Group Limited		has not commenced its operations

Schedule of Investments Accounted for Equity Method

The movement for the year in the Company’s investments accounted for using the equity method is as follows:

		Investment in joint venture
		HK$				US$
Year ended September 30, 2025
At the beginning of the financial year			—				—
Investment in equity accounted investment			6,000				771
Loss from equity accounted investments, related impairments and expenses			(6,000	)			(771	)
At the end of the financial year			—				—

Equity Method Investments [Member]

Investments Accounted for Using Equity Method (Tables) [Line Items]

Schedule of Ownership Interest of Significant Interests Equity Accounted Investments

The Company’s ownership interest in significant interests in equity accounted investments results is listed in the table below.

Name		Place and date of incorporation			Issued ordinary share capital			Ownership		Principal activities
Alpha DeepMind Limited (“Alpha DeepMind”)		September 14, 2022, Hong Kong			HK$510,000			54% owned by Alpha Technology Group Limited*		providing consulting services, training services, and AI workflow integration

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- Definition

Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481687/323-10-50-3

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Tabular disclosure of the key aspects of a subsidiary (partnership, corporation, or other entity) of the limited liability company or limited partnership.

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