v3.26.1
RISKS AND UNCERTAINTIES (Tables)
 6 Months Ended
Mar. 31, 2026
Risks and Uncertainties [Abstract]  
SCHEDULE OF CONCENTRATION OF RISK

The Company is exposed to the following concentrations of risks:

SCHEDULE OF CONCENTRATION OF RISK 

(a)Major customers

 

For the six months ended March 31, 2025 and 2026, the individual customer who accounted for 10% or more of the Company’s revenues and its outstanding receivable balances at period-end dates, are presented as follows:

 

   Six months ended March 31,   As of March 31, 2026 
Customer  2025   2026  

Accounts receivable

 
           HK$ 
Customer A   35.87%   0.00%  $- 
Customer B   35.19%   9.72%  $198,777 
Customer C   13.55%   14.51%  $2,884,810 
Customer D   2.22%   51.63%  $2,048,211 

 

(b)Major vendors

 

For the six months ended March 31, 2025 and 2026, the individual vendor who accounted for 10% or more of the Company’s purchases and its outstanding payable balances at period-end dates, are presented as follows:

 

   Six months ended March 31,   As of March 31, 2026 
Vendor  2025   2026  

Accounts payable

 
           HK$ 
Vendor A   46.03%   5.23%  $- 
Vendor B   17.25%   26.30%  $3,997,224 
Vendor C   12.95%   0.28%  $- 
Vendor D   0.00%   55.92%  $934,210