v3.26.1
Condensed Consolidated Balance Sheets (Unaudited)
Mar. 31, 2026
USD ($)
Mar. 31, 2026
HKD ($)
Sep. 30, 2025
HKD ($)
Current assets:      
Cash and cash equivalents $ 5,134,652 $ 40,255,672 $ 40,123,198
Accounts receivable, net 773,383 6,063,321 25,071,163
Inventories, net 51,579
Income tax recoverable 139,221 1,091,495
Prepayments, current portion 634,052 4,970,971 5,076,546
Deposit and other receivables 10,058 78,852 1,072,934
Total current assets 6,691,366 52,460,311 71,395,420
Non-current assets:      
Long-term prepayments, net of current portion 24,872 195,000 1,365,000
Plant and equipment, net 29,140 228,460 335,531
Right-of-use assets, net 1,022,433 8,015,874 3,690,451
Rental deposit 134,557 1,054,925 140,000
Total non-current assets 1,211,002 9,494,259 5,530,982
TOTAL ASSETS 7,902,368 61,954,570 76,926,402
Current liabilities:      
Accounts payable 674,398 5,287,283 19,048,856
Customer deposits 355,202 2,784,787 10,504
Accrued liabilities and other payables 69,284 543,179 1,629,581
Amount due to a shareholder 274 2,150 2,150
Current portion of lease liabilities 450,966 3,535,572 3,423,397
Income tax payable 1,248,986
Total current liabilities 1,550,124 12,152,971 25,363,474
Long-term liabilities:      
Lease liabilities 618,457 4,848,705 555,297
Other long-term liabilities 3,635 28,501 28,501
Total long-term liabilities 622,092 4,877,206 583,798
TOTAL LIABILITIES 2,172,216 17,030,177 25,947,272
Commitments and contingencies
Shareholders’ equity:      
Additional paid-in capital 22,136,159 173,547,488 169,207,544
Deferred compensation (2,802,545) (21,971,950) (87,887,800)
Accumulated deficits (13,639,472) (106,933,460) (30,547,383)
Total shareholders' equity 5,730,152 44,924,393 50,979,130
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 7,902,368 61,954,570 76,926,402
Common Class A [Member]      
Shareholders’ equity:      
Ordinary Share 28,194 [1] 221,038 145,492
Common Class B [Member]      
Shareholders’ equity:      
Ordinary Share $ 7,816 [1] $ 61,277 $ 61,277 [1]
[1] The share amounts and par value are presented on a retroactive basis, giving effect to the effectiveness of Share Redesignation and Reverse Splits (see Note 1).