Income Tax (Tables)

12 Months Ended

Sep. 30, 2024

Income Tax [Abstract]

Schedule of Effective Income Tax Rate

The following table presents a reconciliation of the differences between the statutory income tax rate and the Company’s effective income tax rate for the year ended September 30, 2022, 2023 and 2024:

				(Predecessor)			(Successor)						(Predecessor)
	For the year ended September 30, 2024			From October 1, 2022 to October 11, 2022			From October 12, 2022 to September 30, 2023			From October 1, 2022 to September 30, 2023			For the year ended September 30, 2022
		HK$			HK$			HK$			HK$			HK$
Income tax computed at statutory tax rate		16.5	%		16.5	%		16.5	%		16.5	%		16.5	%
Effect of preferential tax rates		(8.25	)%		(8.25	)%		(8.25	)%		(8.25	)%		(8.25	)%
Effect of non-deductible expense		—			—			—			—			(5.17	)%
Change in valuation allowance		(8.25	)%		(8.25	)%		(4.19	)%		(4.19	)%		(5.91	)%
Effective Income tax rate		—			—			4.06	%		4.06	%		(2.83	)%

Schedule of Deferred Tax Balances

The tax effects of temporary differences that give rise to the deferred tax balances as of September 30, 2022, 2023 and 2024 are as follows:

							(Predecessor)		(Successor)						(Predecessor)
	For the year ended September 30, 2024						From October 1, 2022 to October 11, 2022		From October 12, 2022 to September 30, 2023			From October 1, 2022 to September 30, 2023			For the year ended September 30, 2022
	HK$			US$			HK$		HK$			HK$			HK$
Deferred tax assets:
Net operating losses carried forward		4,766,320			613,481			—		1,011,490			1,011,490			386,510
Valuation allowance		(4,766,320	)		(613,481	)		—		(1,011,490	)		(1,011,490	)		(386,510	)
Deferred tax assets, net		—			—			—		—			—			—
Deferred tax liabilities:		—			—			—		—			—			—
Identifiable intangible assets		844,274			108,668			—		844,274			844,274			—
Deferred tax liabilities, net		844,274			108,668			—		844,274			844,274			—