v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Sep. 30, 2025
Accounting Policies [Abstract]  
SCHEDULE OF FOREIGN CURRENCY TRANSLATION

 

   For the year ended September 30, 
   2023   2024   2025 
Year-end HKD/US$ exchange rate   7.8000    7.8000    7.8000 
Year average HKD/US$ exchange rate   7.8000    7.8000    7.8000 
SCHEDULE OF CASH AND CASH EQUIVALENTS

The cash and cash equivalents by geographic location is presented as below:

   2024   2025 
   As of September 30, 
   2024   2025 
   US$   US$ 
BVI   -    409,060 
Hong Kong   659,320    557,365 
           
Cash and cash equivalents   659,320    996,425 
SCHEDULE OF ESTIMATED USEFUL LIFE

The Property, plant and equipment is calculated using the straight-line method over their estimated useful lives, as follows:

 

Owned assets   Useful lives
     
Leasehold improvements   Over shorter of the lease term and the remaining useful life
Plant and machinery   40-60 months
Computer and equipment   40 months
Furniture and fixtures   40 months
Motor vehicles   40 months