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Consolidated Balance Sheets
Sep. 30, 2025
USD ($)
Sep. 30, 2025
HKD ($)
Sep. 30, 2024
HKD ($)
Current assets:      
Cash and cash equivalents $ 5,156,627 $ 40,123,198 $ 12,820,596
Inventories, net 6,629 51,579 103,991
Deferred offering costs 3,719,760
Prepayments, current portion 652,437 5,076,546 953,370
Deposit and other receivables 137,893 1,072,934 124,560
Total current assets 9,175,728 71,395,420 25,174,928
Non-current assets:      
Long-term prepayments, net of current portion 175,430 1,365,000
Plant and equipment, net 43,122 335,531 602,550
Right-of-use assets, net 474,296 3,690,451 6,156,518
Rental deposit 17,993 140,000 862,464
Total non-current assets 710,841 5,530,982 7,621,532
TOTAL ASSETS 9,886,569 76,926,402 32,796,460
Current liabilities:      
Accounts payable 2,448,156 19,048,856 6,603,523
Customer deposits 1,350 10,504 421,146
Accrued liabilities and other payables 209,434 1,629,581 2,351,692
Amount due to a shareholder 277 2,150 3,598,750
Current portion of lease liabilities 439,974 3,423,397 3,415,438
Income tax payable 160,519 1,248,986 2,745,767
Total current liabilities 3,259,710 25,363,474 19,136,316
Long-term liabilities:      
Lease liabilities 71,367 555,297 3,232,622
Other long-term liabilities 3,663 28,501 19,563
Total long-term liabilities 75,030 583,798 3,252,185
TOTAL LIABILITIES 3,334,740 25,947,272 22,388,501
Commitments and contingencies
Shareholders’ equity:      
Subscription receivables (150,720)
Additional paid-in capital 21,746,526 169,207,544
Deferred compensation (11,295,326) (87,887,800)
Retained earnings (accumulated deficits) (3,925,945) (30,547,383) 10,400,109
Total shareholders' equity 6,551,829 50,979,130 10,407,959
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 9,886,569 76,926,402 32,796,460
Common Class A [Member]      
Shareholders’ equity:      
Ordinary Share [1] 18,699 145,492 97,293
Common Class B [Member]      
Shareholders’ equity:      
Ordinary Share 7,875 [1] 61,277 61,277 [1]
Third Parties [Member]      
Current assets:      
Accounts receivable, net 3,200,368 24,901,744 7,355,202
Related Party [Member]      
Current assets:      
Accounts receivable, net $ 21,774 $ 169,419 $ 97,449
[1] The share amounts are presented on a retroactive basis, giving effect to the effectiveness of Group Reorganization and Share Redesignation (see Note 1).