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Consolidated Statements of Cash Flows
12 Months Ended
Oct. 11, 2022
HKD ($)
Sep. 30, 2025
HKD ($)
Sep. 30, 2025
USD ($)
Sep. 30, 2024
HKD ($)
Sep. 30, 2023
HKD ($)
Operating activities          
Net loss   $ (70,409,731) $ (9,049,044) $ (5,487,765)  
Adjustments to reconcile net loss to net cash operating activities:          
Depreciation   86,250 11,085 15,279  
Amortization of intangible assets   511,681 65,761 511,682  
Amortization of right-of-use asset – finance lease   76,946 9,889 76,946  
Amortization of right-of-use asset – operating lease   520,034 66,835 117,539  
Goodwill written off   539  
Goodwill impairment   9,951,048 1,278,907  
Impairment on intangible asset   3,581,770 460,328  
Interest for finance lease   3,904 502 9,226  
Share of loss of joint venture   6,000 771  
Loss on disposal on property and equipment    
Allowance (reversed) for doubtful account   852,250 109,531 (100,000)  
Share compensation   43,299,650 5,564,864  
Changes in operating assets and liabilities:          
Accounts receivable   (652,690) (83,884) (926,845)  
Prepayment and deposit   (55,770) (7,168) (111,458)  
Account payable   363,750 46,749  
Accrued expenses and other liabilities   140,402 18,044 (10,862,876)  
Lease liability   (520,034) (66,835) (68,867)  
Contract liabilities   321,910 41,371 (4,263,846)  
Deferred tax liabilities   (844,274) (108,506)  
Income taxes payable   (159,881) (20,548) (73,378)  
Deferred cost of revenue   (228,975) (29,428) 1,564,783  
Cash (used in) provided by operating activities   (13,155,760) (1,690,776) (19,599,041)  
Investing activities          
Purchase of property and equipment   (785,156) (100,908) (34,296)  
Payment to acquire right of use assets-finance lease   (48,672)  
Net cash used to acquire subsidiaries in business combinations    
Cash used in investing activities   (785,156) (100,908) (82,968)  
Financing activities          
Proceeds from issue of shares   44,112,133  
Capital reserves from shareholders   (6,364,143)  
Repayment to bank loans   (595,455) (76,528) (573,491)  
Deferred offering costs   18,758,367  
Advanced from a director   960,009 123,380 544,738  
Advanced from related parties   640,738  
Other loans granted   7,645,725 982,627 1,079,060  
Repayment to other loans   (4,819,950) (619,459) (223,020)  
Borrowings to shareholders    
Repayment from a director    
Principal payment for obligation under finance leases   (126,060) (16,201) (126,059)  
Cash provided by (used in) financing activities   3,064,269 393,819 57,848,323  
Net (decreased) increase in cash   (10,876,647) (1,397,865) 38,166,314  
Cash as of beginning of the year/ period   41,795,661 5,371,572 3,629,347  
Cash as of the end of the year/ period   30,919,014 3,973,707 41,795,661 $ 3,629,347
Supplementary of Cash Flows Information          
Cash paid for interest   1,142,460 147,048 102,158  
Cash (refund) paid for taxes   (57,714) (7,417) 73,378  
Supplementtary of Non-Cash Flows Information          
Lease liabilities arising from obtaining right-of-use assets   1,585,685  
Provision for income tax    
Operating cash payments for operating leases   584,064 75,064 124,035  
Operating cash payments for finance leases   3,904 502 9,226  
Financing cash payments for finance leases   $ 122,156 $ 15,699 116,834  
Successor          
Operating activities          
Net loss         (6,830,973)
Adjustments to reconcile net loss to net cash operating activities:          
Depreciation         9,904
Amortization of intangible assets         511,681
Amortization of right-of-use asset – finance lease         248,620
Amortization of right-of-use asset – operating lease        
Goodwill written off        
Goodwill impairment        
Impairment on intangible asset        
Interest for finance lease        
Share of loss of joint venture        
Loss on disposal on property and equipment         16,923
Allowance (reversed) for doubtful account        
Share compensation        
Changes in operating assets and liabilities:          
Accounts receivable         (210,327)
Prepayment and deposit        
Account payable        
Accrued expenses and other liabilities         11,456,057
Lease liability        
Contract liabilities         (888,846)
Deferred tax liabilities        
Income taxes payable         233,259
Deferred cost of revenue         (249,399)
Cash (used in) provided by operating activities         4,296,899
Investing activities          
Purchase of property and equipment         (48,432)
Payment to acquire right of use assets-finance lease        
Net cash used to acquire subsidiaries in business combinations         (10,000,000)
Cash used in investing activities         (10,048,432)
Financing activities          
Proceeds from issue of shares         10,000,100
Capital reserves from shareholders         16,364,143
Repayment to bank loans         (676,972)
Deferred offering costs         (18,758,367)
Advanced from a director         (1,749,007)
Advanced from related parties        
Other loans granted        
Repayment to other loans        
Borrowings to shareholders         (100)
Repayment from a director         1,806,585
Principal payment for obligation under finance leases         (111,744)
Cash provided by (used in) financing activities         6,874,638
Net (decreased) increase in cash         1,123,105
Cash as of beginning of the year/ period       $ 3,629,347 2,506,242
Cash as of the end of the year/ period $ 2,506,242       3,629,347
Supplementary of Cash Flows Information          
Cash paid for interest         74,587
Cash (refund) paid for taxes         19,149
Supplementtary of Non-Cash Flows Information          
Lease liabilities arising from obtaining right-of-use assets        
Provision for income tax         270,466
Operating cash payments for operating leases         460,800
Operating cash payments for finance leases         14,316
Financing cash payments for finance leases         111,744
Predecessor          
Operating activities          
Net loss (156,387)       (156,387)
Adjustments to reconcile net loss to net cash operating activities:          
Depreciation        
Amortization of intangible assets        
Amortization of right-of-use asset – finance lease        
Amortization of right-of-use asset – operating lease        
Goodwill written off        
Goodwill impairment        
Impairment on intangible asset        
Interest for finance lease        
Share of loss of joint venture        
Loss on disposal on property and equipment        
Allowance (reversed) for doubtful account        
Share compensation        
Changes in operating assets and liabilities:          
Accounts receivable (32,828)        
Prepayment and deposit        
Account payable        
Accrued expenses and other liabilities (452,715)        
Lease liability        
Contract liabilities 365,328        
Deferred tax liabilities        
Income taxes payable        
Deferred cost of revenue        
Cash (used in) provided by operating activities (276,602)        
Investing activities          
Purchase of property and equipment        
Payment to acquire right of use assets-finance lease        
Net cash used to acquire subsidiaries in business combinations        
Cash used in investing activities        
Financing activities          
Proceeds from issue of shares        
Capital reserves from shareholders        
Repayment to bank loans        
Deferred offering costs        
Advanced from a director        
Advanced from related parties        
Other loans granted        
Repayment to other loans        
Borrowings to shareholders        
Repayment from a director (18,966)        
Principal payment for obligation under finance leases        
Cash provided by (used in) financing activities (18,966)        
Net (decreased) increase in cash (295,568)        
Cash as of beginning of the year/ period 2,801,810       $ 2,506,242
Cash as of the end of the year/ period 2,506,242        
Supplementary of Cash Flows Information          
Cash paid for interest        
Cash (refund) paid for taxes        
Supplementtary of Non-Cash Flows Information          
Lease liabilities arising from obtaining right-of-use assets        
Provision for income tax        
Operating cash payments for operating leases        
Operating cash payments for finance leases        
Financing cash payments for finance leases