v3.26.1
BUSINESS OVERVIEW (Tables)
6 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF DESCRIPTION OF SUBSIDIARIES INCORPORATED

Description of subsidiaries incorporated and controlled by the Company:

 

Name   Background   Ownership
         
Beta Alpha Holdings Limited (“Beta Alpha”)  

BVI company

Incorporated on February 14, 2024

Issued and outstanding 1 ordinary share for US$1

Investment holding

 

100% owned by the Company

 

 

 

         

707 International Limited (“707IL”)

 

 

 

 

 

Hong Kong company

Incorporated on January 4, 2021

Issued and outstanding 10,000 ordinary shares for HK$10,000

Sale and distribution of fashion apparel

 

 

100% owned by Beta Alpha

 

 

 

 

 

Bao Xing Feng Textile Limited (“BXF”)

 

 

 

 

Hong Kong company

Incorporated on August 4, 2025

Issued and outstanding 10,000 ordinary shares for HK$10,000

Sale and distribution of fashion apparel

 

100% owned by 707IL