v3.26.1
SCHEDULE OF RECONCILIATION OF INCOME TAX RATE (Details)
6 Months Ended 12 Months Ended
Mar. 31, 2026
USD ($)
Mar. 31, 2026
HKD ($)
Mar. 31, 2025
HKD ($)
Sep. 30, 2025
USD ($)
Income Tax Disclosure [Abstract]        
Computed expected income tax expense (benefit), Percentage of Pre-tax income 16.50% 16.50% 16.50%  
Computed expected income tax expense (benefit) $ (1,607,615) $ (12,603,703) $ 690,243  
Income exempted from tax $ (9,175) $ (71,935) $ (126)  
Income exempted from tax, Percentage of Pre-tax income (0.09%) (0.09%) (0.00%)  
Effect of differential tax rate - foreign subsidiaries (Note i) [1] $ 109,311 $ 857,004  
Effect of differential tax rate - foreign subsidiaries, percentage [1] (1.12%) (1.12%)  
Non-deductible expenses for tax purpose $ 2,253 $ 17,667 $ 143,891  
Non-deductible expenses for tax purpose, Percentage of Pre-tax income (0.02%) (0.02%) 3.44%  
Non-deductible share-based compensation expenses $ 1,387,260 $ 10,876,115  
Non-deductible share-based compensation expenses, Percentage of Pre-tax income (14.24%) (14.24%)  
Net operating loss   $ 929,455 $ 118,553
Non-deductible share-based compensation expenses, Percentage Net operating loss (1.22%) (1.22%)  
Others   $ (4,603) $ (162,999) (587)
Non-deductible share-based compensation expenses, Percentage of Others 0.01% 0.01% (3.90%)  
Income tax expense $ 671,009
Income tax expense, Percentage of Pre-tax income 0.00% 0.00% 16.04%  
[1] Represents the foreign income tax rate differential when compared to Hong Kong income tax rate for the six months ended March 31, 2026 and 2025.