v3.25.4

Income Taxes | 12 Months Ended
--- | ---
Sep. 30, 2025
Income Tax Disclosure [Abstract] |
Income Taxes | Note 12. Income Taxes Hong Kong In accordance with the relevant tax laws and regulations of Hong Kong, a company registered in Hong Kong is subject to income taxes within Hong Kong at the applicable tax rate on taxable income. Hong Kong profit tax rates are 8.25% on assessable profits up to HK$2,000,000 (US$256,974), and 16.5% on any part of assessable profits exceeding that threshold. For the year ended September 30, 2025, the Group incurred a tax loss and, as such, no current income tax expense is recognized. Instead, deferred tax assets are recognised, arising from temporary differences and unused tax losses. For the year ended September 30, 2024, the Group generated taxable profits and was subject to income tax in Hong Kong. The components of the income tax expense (credit) are as follows as of September 30: Schedule of Components of Income Tax Expense Benefits
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | 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 | )
The Company measures deferred tax assets and liabilities based on the differences between the financial statement carrying amounts and the corresponding tax bases of assets and liabilities, using the applicable tax rates. 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 |
As of September 30, 2024, the Group have income taxes payable for HK$2,296,963 (approximately US$295,627). As of September 30, 2025, the Group have income taxes recoverable for HK$1,892,807 (approximately US$243,201). The following table reconciles Hong Kong statutory rates to the Group’s effective tax: Schedule of Effective Income Tax Rate Reconciliation
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | For the years ended September 30, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | 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.
Uncertain tax positions The Group evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measures the unrecognized benefits associated with the tax positions. As of September 30, 2024, and September 30, 2025, the Group did not have any significant unrecognized uncertain tax positions. The Group did not incur any interest and penalties related to potential underpaid income taxes for the years ended September 30, 2024 and September 30, 2025. The Group also does not anticipate any significant increases or decreases in unrecognized tax benefits in the next 12 months from September 30, 2025.

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 The entire disclosure for income tax. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 740 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477617/942-740-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 740 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478822/944-740-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -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 Reference 5: 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 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12C -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12B -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 270 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477891/740-270-50-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.5.Q1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480990/946-20-50-13 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/740/tableOfContent Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-14 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-21 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 17 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-17 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2 Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482603/740-30-50-2 + Details
Name: | us-gaap_IncomeTaxDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration