v3.26.1
Condensed Consolidated Statements of Cash Flows (Unaudited)
 6 Months Ended
Mar. 31, 2026
USD ($)
Mar. 31, 2026
HKD ($)
Mar. 31, 2025
HKD ($)
Cash flows from operating activities:      
Net income (loss) $ (9,743,122) $ (76,386,077) $ 3,512,281
Adjustments to reconcile net income (loss) to net cash used in operating activities      
Allowance for expected credit losses 4,290
Allowance for obsolete inventories 6,579 51,579 51,579
Depreciation of plant and equipment 13,657 107,071 148,469
Non-cash lease expense 219,596 1,721,636 1,761,640
Gain on lease modification (27,835) (218,223)
Share-based compensation for services 8,407,634 65,915,850
Change in operating assets and liabilities:      
Accounts receivable 2,424,470 19,007,842 (9,882,997)
Inventories 833
Prepayments 162,701 1,275,575 (2,284,175)
Deposits and other receivables 10,097 79,157 (86,536)
Accounts payable (1,755,303) (13,761,573) 6,386,567
Customer deposit 353,863 2,774,283 (38,131)
Accrued liabilities and other payables (138,572) (1,086,402) (463,306)
Lease liabilities (181,537) (1,423,253) (1,841,880)
Income tax payable (298,531) (2,340,481) (1,783,976)
Net cash used in operating activities (546,303) (4,283,016) (4,515,342)
Cash flows from financing activities:      
Proceeds from share subscription 150,720
Proceeds from offerings, net of expenses 563,200 4,415,490
Payment of offering costs (852,668)
Repayments from related parties 1,482,000
Net cash provided by financing activities 563,200 4,415,490 780,052
Net change in cash and cash equivalent 16,897 132,474 (3,735,290)
BEGINNING OF PERIOD 5,117,755 40,123,198 12,820,596
END OF PERIOD 5,134,652 40,255,672 9,085,306
SUPPLEMENTAL CASH FLOW INFORMATION:      
Cash paid for income taxes 298,531 2,340,481 2,454,985
Cash paid for interest 14,540
Non-cash investment and financing activities:      
Issuance of Class A Ordinary Shares as commitment shares 197,540 1,548,714
Right of use assets obtained in exchange for new operating lease liabilities $ 966,155 $ 7,574,656