NET INCOME (LOSS) PER SHARE (Tables)

6 Months Ended

Mar. 31, 2026

Earnings Per Share [Abstract]

SCHEDULE OF NET INCOME (LOSS) PER SHARE

SCHEDULE OF NET INCOME (LOSS) PER SHARE


		Six Months ended March 31,
		2025				2026				2026
		HKD				HKD				USD
Numerator:
Net income (loss) attributable to the Company’s shareholders		$	3,512,281			$	(76,386,077	)		$	(9,743,122	)

Denominator:
Weighted average ordinary shares outstanding
Basic and diluted*			84,167				117,985				117,985

Net income (loss) per share:
Basic and diluted		$	41.73			$	(647.42	)		$	(82.58	)

*	The share amounts and per share data are presented on a retroactive basis, giving effect to the effectiveness of Share Redesignation and Reverse Splits.