v3.25.4
Schedule of Effective Income Tax Rate Reconciliation (Details)
12 Months Ended
Sep. 30, 2025
USD ($)
Sep. 30, 2025
HKD ($)
Sep. 30, 2024
HKD ($)
Sep. 30, 2023
HKD ($)
Schedule Of Effective Income Tax Rate Reconciliation        
Profit/(loss) before income taxes $ (3,126,795) $ (24,375,553) $ 10,418,727 $ 12,059,746
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 $ (515,921) $ (4,021,966) $ 1,719,090 $ 1,989,858
Tax effect of profit (loss) from entity not subject to income taxes 93,455 728,548
Tax effect of income that is not taxable [1] (952) (7,423) (31,658) (20,532)
Effect of two-tier tax rate   (165,000) (165,000)
Others 4,389 34,216
Income tax expense $ (419,029) $ (3,266,625) $ 1,522,432 $ 1,804,326
[1] 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.