v3.25.4

Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Sep. 30, 2025
Accounting Policies [Abstract] |
Schedule of Components of Cash | The nature and components of the cash as of September 30, 2024 and September 30, 2025 were as follow: Schedule of Components of Cash
|  | As of Sep 30, 2024 |  |  | As of Sep 30, 2025 |  |  | As of Sep 30, 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Bank balances kept in Hong Kong licensed banks |  |  | 16,037,938 |  |  |  | 34,446,270 |  |  |  | 4,425,901 |
Other monetary funds |  |  | 847,482 |  |  |  | 1,488,190 |  |  |  | 191,213 |
Cash on hand |  |  | 79,069 |  |  |  | 22,755 |  |  |  | 2,924 |
Cash |  |  | 16,964,489 |  |  |  | 35,957,215 |  |  |  | 4,620,038 |
Schedule of Estimated Useful Life | Plant and equipment are stated at cost, net of accumulated depreciation. Depreciation is provided for on a straight-line basis following industry standards for the related assets as follows: Schedule of Estimated Useful Life
Furniture and fixture |  | 5 years
Motor vehicle |  | 3 years
Electronic equipment |  | 5 years
Leasehold improvements |  | 5 years
Schedule of Disaggreation of Revenue | The summary of the Group’s total revenues by online and retailing sales for the years ended September 30, 2025, 2024 and 2023 were as follows: Schedule of Disaggreation of Revenue
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ |
Online Sales |  |  | 35,563,243 |  |  |  | 37,155,324 |  |  |  | 36,241,078 |  |  |  | 4,648,855 |
Retailing Sales |  |  | 32,633,634 |  |  |  | 37,775,064 |  |  |  | 29,839,595 |  |  |  | 3,827,699 |
Total |  |  | 68,196,877 |  |  |  | 74,930,388 |  |  |  | 66,080,673 |  |  |  | 8,476,554 |
The summary of the Group’s total revenues by product categories for the years ended September 30, 2025, 2024 and 2023 were as follows:
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ |
Skincare |  |  | 32,239,652 |  |  |  | 40,503,441 |  |  |  | 35,124,317 |  |  |  | 4,505,601 |
Hair Care |  |  | 16,991,257 |  |  |  | 16,025,871 |  |  |  | 15,815,535 |  |  |  | 2,028,751 |
Cosmetics |  |  | 8,492,208 |  |  |  | 9,563,519 |  |  |  | 9,486,167 |  |  |  | 1,216,846 |
Others |  |  | 10,473,760 |  |  |  | 8,837,557 |  |  |  | 5,654,654 |  |  |  | 725,356 |
Total |  |  | 68,196,877 |  |  |  | 74,930,388 |  |  |  | 66,080,673 |  |  |  | 8,476,554 |

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