Lease (Tables)

12 Months Ended

Sep. 30, 2025

Lease [Abstract]

Schedule of Finance Lease’s Weighted Average Remaining Lease Term

As of September 30, 2024 and 2025, the finance lease’s weighted average remaining lease term was 1.17 years and 0.96 years, respectively. As of September 30, 2024 and 2025, the weighted average discount rate was 4.73% and 4.73%, respectively.

	As of September 30,						As of September 30,
	2025			2025			2024
	HK$			US$			HK$
Right-of -use asset-finance lease
Motor vehicle		590,215			75,854			590,215
Accumulated amortization		(577,391	)		(74,206	)		(500,445	)
Right-of -use asset-finance lease, net		12,824			1,648			89,770
Lease liability – finance lease, current portion		20,902			2,686			122,156
Lease liability – finance lease, non-current portion		—			—			20,902
Total finance lease liability		20,902			2,686			143,058

	As of September 30,						As of September 30,
	2025			2025			2024
	HK$			US$			HK$
Right-of -use asset-operating lease
Office lease		1,634,357			210,047			1,634,357
Accumulated amortization		(637,573	)		(81,941	)		(117,539
Right-of -use asset-operating lease, net		996,784			128,107			1,516,818
Lease liability – operating lease, current portion		546,639			70,254			520,034
Lease liability – operating lease, non-current portion		450,145			57,853			996,784
Total operating lease liability		996,784			128,107			1,516,818

Schedule of Lease Cost

The components of lease costs were as follows:

							(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$
Operating lease costs
Amortization of operating lease asset		520,034		66,835		117,539		—		—
Interest on lease liability		64,030		8,229		6,496		—		—
Unrecognized ROU(i)		—		—		173,797		460,800		—
Total operating lease costs		584,064		75,064		297,832		460,800		—
Finance lease costs
Amortization of finance lease asset		76,946		9,889		76,946		248,620		—
Interest on lease liability		3,904		502		9,226		14,316		—
Total finance lease costs		80,850		10,391		86,172		262,936		—

(i) Excluding cost of short-term contracts. The Company also have another lease agreement with one year term, for which the 2024 elected to not recognize right-of-use assets on balance sheet and expensed on straight-line method. The lease term was commenced from March 1, 2022 with monthly lease expense of HK$38,400. Short-term lease costs for the years ended September 30, 2023, 2024 and 2025 were HK$460,800, HK$173,797 and Nil, respectively, which were charged to general and administrative expenses.

Schedule of Future Lease Payments under Lease Liabilities

Future lease payments under lease liabilities as of September 30 were as follows:

	Operating leases						Finance leases
	HK$			US$			HK$			US$
Period ended September 30,
2026		584,064			75,064			21,020			2,701
2027		460,029			59,123			—			—
Total future lease payments		1,044,093			134,187			21,020			2,701
Less: Imputed interest		(47,309	)		(6,080	)		(118	)		(15	)
Total lease liabilities balance		996,784			128,107			20,902			2,686