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.

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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
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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
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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
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