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v3.26.1

Related Party Transactions | 6 Months Ended
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Mar. 31, 2026
Related Party Transactions [Abstract] |
RELATED PARTY TRANSACTIONS | NOTE 13 – RELATED PARTY TRANSACTIONS (a) Names and Relationship of Related Parties:
|  | Existing Relationship with the Company
Panaicia Pty Ltd |  | Sole director and sole shareholder is one of the shareholders Mr. Wai Yiu Yau.
Prezario UNO Pty Ltd |  | Sole shareholder is the spouse of one of the shareholders Mr. Wai Yiu Yau.
Mr. Wai Yiu Yau |  | Director of the Company
Ms. San Man Leng |  | Director of the Company
Mr. Ho Chuen Shin |  | Director of the Company
Mr. Fan Cheung |  | Director of the Company
(b) Summary of Balances with Related Parties:
|  |  |  |  | As of |
Deposit– related party: |  | Note |  |  | September 30, 2025 |  |  | March 31, 2026 |
Mr. Wai Yiu Yau |  |  | (1) |  |  | $ | 897,436 |  |  | $ | 897,436 |
Total |  |  |  |  |  | $ | 897,436 |  |  | $ | 897,436 |
|  |  |  |  | As of |
Amount due from a director: |  | Note |  |  | September 30, 2025 |  |  | March 31, 2026 |
Mr. Wai Yiu Yau |  |  | (3) |  |  | $ | 33,094 |  |  | $ | 48,196 |
Total |  |  |  |  |  | $ | 33,094 |  |  | $ | 48,196 |
|  |  |  |  | As of |
Accounts payable – related party: |  | Note |  |  | September 30, 2025 |  |  | March 31, 2026 |
Panaicia Pty Ltd |  |  | (2) |  |  | $ | - |  |  | $ | 199,565 |
Total |  |  |  |  |  | $ | - |  |  | $ | 199,565 |
Note:
1 | Deposit – related party was paid to Mr. Wai Yiu Yau, a director of the Company, for the operating lease arrangement related to the rental of a warehouse and office on 9th floor of Tsuen Wan Industrial Centre, with a purchase option. The deposit was refundable upon the termination of arrangement.
2 | Accounts payable – related party are trade in nature, unsecured and non-interest bearing.
3 | Amount due from a director is non-trade in nature, unsecured, non-interest bearing and repayable on demand. Amounts due from the director represent insurance expenses paid by the Company on behalf of Mr. Wai Yiu Yau. The director shall repay such outstanding balance to the Company by September 30, 2026.
(c) Summary of Related Party Transactions: A summary of trade transactions with related parties for six months ended March 31, 2025 and 2026 are listed below:
|  | For the six months ended March 31, |
Last-mile delivery charged by related parties: |  | 2025 |  |  | 2026 |
Panaicia Pty Ltd |  | $ | 7,594,925 |  |  | $ | 8,695,611 |
Prezario UNO Pty Ltd |  |  | 130,977 |  |  |  | - |
Total |  | $ | 7,725,902 |  |  | $ | 8,695,611 |
|  | For the six months ended March 31, |
Salaries paid to related parties: |  | 2025 |  |  | 2026 |
Mr. Wai Yiu Yau |  | $ | 5,000 |  |  | $ | 5,000 |
Ms. San Man Leng |  |  | 11,400 |  |  |  | 11,400 |
Mr. Ho Chuen Shin |  |  | 11,400 |  |  |  | 11,400 |
Mr. Fan Cheung |  |  | 11,400 |  |  |  | 11,400 |
Total |  | $ | 39,200 |  |  | $ | 39,200 |
|  | For the six months ended March 31, |
Rental expense related to related party lease: |  | 2025 |  |  | 2026 |
Mr. Wai Yiu Yau |  | $ | 16,065 |  |  | $ | 20,769 |
Total |  | $ | 16,065 |  |  | $ | 20,769 |

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