v3.25.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Mar. 31, 2025
Accounting Policies [Abstract]  
SCHEDULE OF FOREIGN CURRENCY EXCHANGE RATES

Translation of amounts from HKD into USD has been made at the following exchange rates:

 

   March 31, 2025   September 30, 2024   March 31, 2024 
Period-end $: HK$ exchange rate   7.7799    7.7693    7.8259 
Period average $: HK$ exchange rate   7.7771    7.8084    7.8172 
SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

 

Furniture and fixtures   4 years
Office equipment   4 years
Motor vehicle   5 years
SCHEDULE OF ESTIMATED USEFUL LIVES OF MAJOR INTANGIBLE ASSETS

The estimated useful lives of major intangible assets are as follows:

 

Website  4 years
Patent  4 years
SCHEDULE OF DETAILS OF REVENUE AND COST OF REVENUE

The details of revenue and cost of revenue of the Company is as follows:

 

   2025   2024 
   For the Six Months Ended
March 31,
 
   2025   2024 
Revenue   1,225,912    2,047,889 
Cost of Revenue   (1,070,229)   (1,493,014)
Gross Profit  $155,683   $554,875 
Gross Profit Margin   12.7%   27.1%