XML 37 R22.htm IDEA: XBRL DOCUMENT v3.24.0.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Sep. 30, 2023
Summary of Significant Accounting Policies [Abstract]  
Schedule of Amortization of Finite-Lived Intangible Assets Amortization of finite-lived intangible assets is computed using the straight-line method over their estimated useful lives, which is as follows:
Software 10 years
Schedule of Disaggregated Revenue from Contracts with Customers by Revenue Stream the disaggregated revenue from contracts with customers by revenue stream.
    (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  
Schedule of Disaggregated Revenue from Contracts with Customers by Timing of Revenue The following table summarizes disaggregated revenue from contracts with customers by timing of revenue:
   (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$ 
Revenue recognized at point in time   3,915,406    4,106,208        7,635,082    975,007 
Revenue recognized over-time   140,000    315,000        1,054,667    134,682 
    4,055,406    4,421,208        8,689,749    1,109,689 
Schedule of Advance from Customers by Revenue Stream The following table summarizes advance from customers by revenue stream:
   (Predecessor)   (Successor) 
   As of September 30, 
   2022   2023 
   HK$   HK$   US$ 
System development   325,000    842,433    107,579 
    325,000    842,433    107,579 
Schedule of Deferred Revenue The details of deferred revenue are as follows:
   (Predecessor)   (Successor) 
   As of
September 30,
 
   2022   2023 
   HK$   HK$   US$ 
System development   2,534,827    2,568,876    328,048 
NFT       2,000,000    255,402 
Technological support and maintenance service and other services   2,792,500         
Web and mobile application development   882,500    600,000    76,620 
    6,209,827    5,168,876    660,070