XML 58 R5.htm IDEA: XBRL DOCUMENT v3.24.4
Consolidated Statements of Operation and Comprehensive Loss
12 Months Ended
Oct. 11, 2022
HKD ($)
$ / shares
shares
Sep. 30, 2024
HKD ($)
$ / shares
shares
Sep. 30, 2024
USD ($)
$ / shares
shares
Sep. 30, 2023
HKD ($)
$ / shares
shares
Sep. 30, 2023
HKD ($)
$ / shares
shares
Sep. 30, 2022
HKD ($)
$ / shares
shares
Revenues   $ 12,354,572 $ 1,590,178   $ 8,689,749  
Cost of revenue   (5,896,520) (758,951)   (5,843,677)  
Gross profit   6,458,052 831,227   2,846,072  
Operating expenses:            
Listing expenses   (1,078,047) (138,757)   (2,373,596)  
Selling, general and administrative expenses   (11,633,687) (1,497,392)   (7,226,779)  
Total operating expenses   (12,711,734) (1,636,149)   (9,600,375)  
Loss from operations   (6,253,682) (804,922)   (6,754,303)  
Other income:            
Other income, net   868,075 111,732   93,938  
Interest expense, net   (102,158) (13,149)   (74,587)  
Total other income, net   765,917 98,583   19,351  
Loss before tax expense   (5,487,765) (706,339)   (6,734,952)  
Income tax expense     (252,408)  
Net and total comprehensive loss   $ (5,487,765) $ (706,339)   $ (6,987,360)  
Net loss per share attributable to ordinary shareholders of the Company            
Basic (in Dollars per share and Dollars per share) | (per share)     $ (1)  
Diluted (in Dollars per share and Dollars per share) | (per share)     $ (6)  
Weighted average number of ordinary shares used in computing net loss per share            
Basic (in Shares) | shares   15,262,500 15,262,500   13,250,000  
Diluted (in Shares) | shares   14,933,987 14,933,987   1,169,808  
Predecessor            
Revenues         $ 4,421,208
Cost of revenue         (3,419,035)
Gross profit         1,002,173
Operating expenses:            
Listing expenses        
Selling, general and administrative expenses (173,188)         (3,716,233)
Total operating expenses (173,188)         (3,716,233)
Loss from operations (173,188)         (2,714,060)
Other income:            
Other income, net 16,801         210,450
Interest expense, net         (86,621)
Total other income, net 16,801         123,829
Loss before tax expense (156,387)         (2,590,231)
Income tax expense         (73,323)
Net and total comprehensive loss $ (156,387)       $ (156,387) $ (2,663,554)
Net loss per share attributable to ordinary shareholders of the Company            
Basic (in Dollars per share and Dollars per share) | $ / shares $ (8)         $ (133)
Diluted (in Dollars per share and Dollars per share) | $ / shares        
Weighted average number of ordinary shares used in computing net loss per share            
Basic (in Shares) | shares 20,000         20,000
Diluted (in Shares) | shares        
Successor            
Revenues       $ 8,689,749    
Cost of revenue       (5,843,677)    
Gross profit       2,846,072    
Operating expenses:            
Listing expenses       (2,373,596)    
Selling, general and administrative expenses       (7,053,591)    
Total operating expenses       (9,427,187)    
Loss from operations       (6,581,115)    
Other income:            
Other income, net       77,137    
Interest expense, net       (74,587)    
Total other income, net       2,550    
Loss before tax expense       (6,578,565)    
Income tax expense       (252,408)    
Net and total comprehensive loss       $ (6,830,973) $ (6,830,973)  
Net loss per share attributable to ordinary shareholders of the Company            
Basic (in Dollars per share and Dollars per share) | $ / shares       $ (1)    
Diluted (in Dollars per share and Dollars per share) | $ / shares       $ (6)    
Weighted average number of ordinary shares used in computing net loss per share            
Basic (in Shares) | shares       13,250,000    
Diluted (in Shares) | shares       1,169,808