Segment Information

12 Months Ended

Sep. 30, 2025

Segment Information [Abstract]

SEGMENT INFORMATION

11. 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 Company’s CODM is identified as the Chief Executive Officer.

The Company 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 Company are considered as operating in a single reportable segment with revenues derived from multiple revenue streams.

							(Successor)		(Predecessor)
	For the year ended September 30, 2025				For the year ended September 30, 2024		From October 12, 2022 to September 30, 2023		From October 1, 2022 to October 11, 2022
	HK$		US$		HK$		HK$		HK$
System development		4,162,140		534,918		5,903,175		5,969,112		—
NFT		—		—		2,600,000		1,585,000		—
Web and mobile application development		—		—		800,000		—		—
Hardware installation		967,210		124,305
AI-OCR development		195,750		25,158		807,880		80,970		—
Technological support and maintenance service and other services		2,070,968		266,160		2,243,517		1,054,667		—
		7,396,068		950,541		12,354,572		8,689,749		—

Substantially the majority of the Company’s revenues are derived from Hong Kong where services are provided to customers. In addition, the Company’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.