Segment Information

12 Months Ended

Sep. 30, 2023

Segment Information [Abstract]

SEGMENT INFORMATION

9. SEGMENT INFORMATION

Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”), or decision making company, in deciding how to allocate resources and in assessing performance. The Predecessor and Successor’s CODM is identified as the Chief Executive Officer.

The Predecessor and Successor are mainly engaged in the business of providing IT related service to customers. Since the nature, the business processes and the marketing channel of the services are substantially similar, the Predecessor and Successor are considered as operating in a single reportable segment with revenues derived from multiple revenue streams.

	(Predecessor)						(Successor)
	For the year ended September 30, 2021		For the year ended September 30, 2022		From October 1, 2022 to October 11, 2022		From October 12, 2022 to September 30, 2023
	HK$		HK$		HK$		HK$		US$
System development		3,184,948		3,602,067		—		5,969,112		762,261
NFT		—		—		—		1,585,000		202,406
Web and mobile application development		235,000		391,000		—		—		—
AI-OCR development		495,458		68,141		—		80,970		10,340
Technological support and maintenance service and other services		140,000		360,000		—		1,054,667		134,682
		4,055,406		4,421,208		—		8,689,749		1,109,689

Substantially the majority of the Predecessor and Successor’s revenues are derived from Hong Kong where services are provided to customers. In addition, the Predecessor and Successor’s long-lived assets are substantially all located in and derived from Hong Kong, and the amount of long-lived assets attributable to any individual other country is not material.