XML 19 R5.htm IDEA: XBRL DOCUMENT v3.25.4
Consolidated Statements of Operation and Comprehensive Loss
12 Months Ended
Oct. 11, 2022
HKD ($)
$ / shares
shares
Sep. 30, 2025
HKD ($)
$ / shares
shares
Sep. 30, 2025
USD ($)
$ / shares
shares
Sep. 30, 2024
HKD ($)
$ / shares
shares
Sep. 30, 2023
HKD ($)
$ / shares
shares
Revenues   $ 7,396,068 $ 950,541 $ 12,354,572  
Cost of revenue   (3,757,894) (482,964) (5,896,520)  
Gross profit   3,638,174 467,577 6,458,052  
Operating expenses:          
Listing expenses   (1,078,047)  
Share compensation   (43,299,650) (5,564,864)  
Selling, general and administrative expenses   (17,328,249) (2,227,020) (11,633,687)  
Total operating expenses   (60,627,899) (7,791,884) (12,711,734)  
Loss from operations   (56,989,725) (7,324,307) (6,253,682)  
Other income:          
Other income, net   1,051,653 135,158 768,075  
(Allowance) reversed for credit loss   (852,250) (109,531) 100,000  
Goodwill impairment   (9,951,048) (1,278,907)  
Impairment on intangible asset   (3,581,770) (460,328)  
Share of loss of joint venture   (6,000) (771)  
Interest expense, net   (1,142,460) (146,829) (102,158)  
Total other (loss) income, net   (14,481,875) (1,861,208) 765,917  
Loss before tax expense   (71,471,600) (9,185,515) (5,487,765)  
Income tax credit (expense)   1,061,869 136,471  
Net and total comprehensive loss   $ (70,409,731) $ (9,049,044) $ (5,487,765)  
Net loss per share attributable to ordinary shareholders of the Company          
Basic (in Dollars per share and Dollars per share) | (per share)   $ (4) [1],[2]  
Diluted (in Dollars per share and Dollars per share) | (per share)   $ (4) [1],[2]  
Weighted average number of ordinary shares used in computing net loss per share          
Basic (in Shares) | shares   16,462,500 16,462,500 15,262,500  
Diluted (in Shares) | shares   16,432,830 16,432,830 14,933,987  
Successor          
Revenues         $ 8,689,749
Cost of revenue         (5,843,677)
Gross profit         2,846,072
Operating expenses:          
Listing expenses         (2,373,596)
Share compensation        
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
(Allowance) reversed for credit loss        
Goodwill impairment        
Impairment on intangible asset        
Share of loss of joint venture        
Interest expense, net         (74,587)
Total other (loss) income, net         2,550
Loss before tax expense         (6,578,565)
Income tax credit (expense)         (252,408)
Net and total comprehensive loss         $ (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
Predecessor          
Revenues        
Cost of revenue        
Gross profit        
Operating expenses:          
Listing expenses        
Share compensation        
Selling, general and administrative expenses (173,188)        
Total operating expenses (173,188)        
Loss from operations (173,188)        
Other income:          
Other income, net 16,801        
(Allowance) reversed for credit loss        
Goodwill impairment        
Impairment on intangible asset        
Share of loss of joint venture        
Interest expense, net        
Total other (loss) income, net 16,801        
Loss before tax expense (156,387)        
Income tax credit (expense)        
Net and total comprehensive loss $ (156,387)       $ (156,387)
Net loss per share attributable to ordinary shareholders of the Company          
Basic (in Dollars per share and Dollars per share) | $ / shares $ (8)        
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        
Diluted (in Shares) | shares        
[1] The balance represents an amount less than US$1.
[2] The balance represents an amount less than US$1.