v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF PLANT AND EQUIPMENT USEFUL LIFE

Plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:

 

    Expected useful life
Leasehold improvements   Shorter of 3 years or the term of lease
Office equipment   5 years
Motor vehicle   5 years
Computer equipment   3 years
SCHEDULE OF DISAGGREGATION OF REVENUE FROM CONTRACTS WITH CUSTOMERS

Type of revenue  Point of recognition  2025   2026   2026 
      Six months ended March 31, 
Type of revenue  Point of recognition  2025   2026   2026 
      HKD   HKD   USD 
                
Product sales  Point in time  $43,698,920   $32,380,872   $4,130,213 
Product sales (self-branded)  Point in time   2,574    -    - 
Sourcing service  Point in time   169,472    1,381,493    176,211 
Logistic service  Point in time   1,005,556    999,019    127,426 
Total     $44,876,522   $34,761,384   $4,433,850 
SCHEDULE OF DISAGGREGATION OF REVENUE BY GEOGRAPHIC REGION
By geographic region  2025   2026   2026 
   Six months ended March 31, 
By geographic region  2025   2026   2026 
   HKD   HKD   USD 
             
Western Europe  $10,201,197   $23,328,803   $2,975,613 
North America   18,244,158    10,467,454    1,335,134 
Middle East   1,821    370,099    47,207 
East Asia   16,429,346    595,028    75,896 
Total  $44,876,522   $34,761,384   $4,433,850