Business Combination (Tables)

12 Months Ended

Sep. 30, 2023

Business Combination [Abstract]

Schedule of Allocation of Purchase Price as of the Date of Acquisition

The allocation of the purchase price as of the date of acquisition is summarized as follow:

	HK$
Net liabilities acquired		(1,909,226	)
Goodwill		5,445,569
Contingent consideration		(101,231	)
Intangible asset		1,874,117
Deferred tax liabilities		(309,229	)
Total		5,000,000

The allocation of the purchase price as of the date of acquisition is summarized as follow:

	HK$
Net liabilities acquired		(2,314,362	)
Goodwill		4,731,390
Contingent consideration		(124,680	)
Intangible asset		3,242,697
Deferred tax liabilities		(535,045	)
Total		5,000,000