v3.26.1
RELATED PARTY BALANCES AND TRANSACTIONS (Tables)
 6 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
SCHEDULE OF NAMES AND RELATIONSHIP OF RELATED PARTIES

Nature of relationships with related parties

  

Name of related party   Relationship with the Company
Cheung Lui (“Mr. Cheung”)   Chief Executive Officer (“CEO”) and controlling shareholder of the Company
Jose Sfez (“Mr. Sfez”)   Chairman and Director of the Company
Seven Retail Limited   Entity controlled by Mr. Sfez
Red and Blue LLC   Entity controlled by Mr. Sfez
SCHEDULE OF RELATED PARTY BALANCES

Related party balances consisted of the following:

SCHEDULE OF RELATED PARTY BALANCES  

      As of 
      September 30,   March 31,   March 31, 
      2025   2026   2026 
Name  Nature  HKD   HKD   USD 
                
Cheung Lui  Amount due to a shareholder  $2,150   $2,150   $274 
                   
Red and Blue LLC  Accounts receivable  $169,419   $528,300   $67,385 
SCHEDULE OF RELATED PARTY TRANSACTION

SCHEDULE OF RELATED PARTY TRANSACTION  

      Six months ended March 31, 
      2025   2026   2026 
Name  Nature  HKD   HKD   USD 
                   
Red and Blue LLC  Product sales  $762,756   $652,405   $83,215