v3.25.4

Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2025
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense Benefits | The components of the income tax expense (credit) are as follows as of September 30: Schedule of Components of Income Tax Expense Benefits
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Current |  |  |  |  |  |  |  |  |  |  |  |
Hong Kong |  |  | 1,808,658 |  |  |  | - |  |  |  | - |
Deferred |  |  |  |  |  |  |  |  |  |  |  |
Hong Kong |  |  | (286,226 | ) |  |  | (3,266,625 | ) |  |  | (419,029 | )
Provision for income taxes |  |  | 1,522,432 |  |  |  | (3,266,625 | ) |  |  | (419,029 | )
Schedule of Deferred Tax Assets and Liabilities | Components of the Group’s deferred tax asset and liability are as follows as of September 30: Schedule of Deferred Tax Assets and Liabilities
|  | 2024 |  |  | 2025 |  |  | 2025 |
Deferred tax assets: |  | HK$ |  |  | HK$ |  |  | US$ |
Depreciation and amortization |  |  | 450,409 |  |  |  | 398,147 |  |  |  | 51,157 |
Tax losses |  |  | - |  |  |  | 3,318,887 |  |  |  | 426,434 |
Total deferred tax assets |  |  | 450,409 |  |  |  | 3,717,034 |  |  |  | 477,591 |
Less: valuation allowance |  |  | - |  |  |  | - |  |  |  | - |
Deferred tax assets, net of valuation allowance |  |  | 450,409 |  |  |  | 3,717,034 |  |  |  | 477,591 |
Deferred tax assets, net |  |  | 450,409 |  |  |  | 3,717,034 |  |  |  | 477,591 |
Schedule of Effective Income Tax Rate Reconciliation | The following table reconciles Hong Kong statutory rates to the Group’s effective tax: Schedule of Effective Income Tax Rate Reconciliation
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | For the years ended September 30, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ |
Profit (loss) before income taxes |  |  | 12,059,746 |  |  |  | 10,418,727 |  |  |  | (24,375,553 | ) |  |  | (3,126,795 | )
Tax at the statutory rate at 16.5% |  |  | 16.50 | % |  |  | 16.50 | % |  |  | 16.50 | % |  |  | 16.50 | %
Income taxes computed at Hong Kong Profits Tax rate |  |  | 1,989,858 |  |  |  | 1,719,090 |  |  |  | (4,021,966 | ) |  |  | (515,921 | )
Reconciling items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tax effect of profit (loss) from entity not subject to income tax |  |  | - |  |  |  | - |  |  |  | 728,548 |  |  |  | 93,455 |
Tax effect of income that is not taxable* |  |  | (20,532 | ) |  |  | (31,658 | ) |  |  | (7,423 | ) |  |  | (952 | )
Effect of two-tier tax rate |  |  | (165,000 | ) |  |  | (165,000 | ) |  |  | - |  |  |  |  |
Others |  |  | - |  |  |  | - |  |  |  | 34,216 |  |  |  | 4,389 |
Income tax expense (benefit) |  |  | 1,804,326 |  |  |  | 1,522,432 |  |  |  | (3,266,625 | ) |  |  | (419,029 | )
* | Income that is not taxable mainly consisted of the interest income and the government subsidies which are non-taxable under Hong Kong income tax law.

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration