v3.25.4
Summary of Significant Accounting Policies (Tables)
 12 Months Ended
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:

 

  

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:

 

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:

 

   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