v3.25.4

Income Tax (Tables)

12 Months Ended

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				—

X

- References

No definition available.

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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

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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

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