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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2025
Income Tax Disclosure [Abstract] |
Schedule of Components of the Income Tax Expense | The components of the income tax expense are as follows:
|  | Year Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Current |  |  |  |  |  |  |  |  |
Hong Kong |  | $ | — |  |  | $ | 153,614 |  |  | $ | — |
Deferred |  |  |  |  |  |  |  |  |  |  |  |
Hong Kong |  |  | 55,219 |  |  |  | (15,583 | ) |  |  | 157,300 |
Provision for income taxes |  | $ | 55,219 |  |  | $ | 138,031 |  |  | $ | 157,300 |
Schedule of Reconciles Hong Kong Statutory Rates | The following table reconciles Hong Kong statutory rates to the Company’s effective tax for the years ended September 30, 2025, 2024 and 2023:
|  | 2025 |  |  | 2024 |  |  | 2023 |
Profit before income taxes |  | $ | 188,153 |  |  | $ | 958,424 |  |  | $ | 963,596 |
Hong Kong Profits Tax rate |  |  | 16.5 | % |  |  | 16.5 | % |  |  | 16.5 | %
Income taxes computed at Hong Kong Profits Tax rate |  |  | 31,045 |  |  |  | 158,140 |  |  |  | 158,993 |
Reconciling items: |  |  |  |  |  |  |  |  |  |  |  |
Tax effect of income that is not taxable* |  |  | — |  |  |  | — |  |  |  | (1,693 | )
Tax effect of expenses that are not deductible |  |  | 24,174 |  |  |  | 1,011 |  |  |  | — |
Effect of two-tier tax rate |  |  | — |  |  |  | (21,120 | ) |  |  | — |
Income tax expense |  | $ | 55,219 |  |  | $ | 138,031 |  |  | $ | 157,300 |
* | Income that is not taxable mainly consisted of interest and government subsidies which are non-taxable under Hong Kong income tax law.
Schedule of Deferred Tax Assets and Liabilities | Components of the Company’s deferred tax asset and liability are as follows as of September 30, 2025 and 2024:
|  | 2025 |  |  | 2024 |
Deferred tax assets (liabilities): |  |  |  |  |  |
Depreciation and amortization |  | $ | (38,793 | ) |  | $ | 48,041 |
Allowance for credit loss |  |  | 101,061 |  |  |  | 176,714 |
Tax losses |  |  | 106,820 |  |  |  | — |
Total deferred tax assets |  |  | 169,088 |  |  |  | 224,755 |
Less: valuation allowance |  |  | — |  |  |  | — |
Deferred tax assets, net |  | $ | 169,088 |  |  | $ | 224,755 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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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 + Details
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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 + Details
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