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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2024

Income Taxes [Abstract]

Schedule of Provisions for Income Taxes

Significant components of the provisions for income taxes for the years ended September 30, 2024, 2023 and 2022 were as follows:

		2024				2023				2022
Provision for Income Taxes
Current Tax Provision Hong Kong		$	905,452			$	680,424			$	640,396
Deferred Tax (Reversal)/Provision Hong Kong			(2,170	)			(609	)			2,101
Total Provision  for Income Taxes		$	903,282			$	679,815			$	642,497

Schedule of Deferred Tax Items

A summary of the otherwise deductible (or taxable) deferred tax items is as follows as of September 30, 2024, and 2023:

		2024				2023
Deferred tax liabilities
Depreciation expense of property, plant and equipment		$	266			$	2,430
Allowance for inventory			—				—
Less: valuation allowance			—				—
Total deferred tax liabilities		$	266			$	2,430

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- References

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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
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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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
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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