v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIE (Tables)
9 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF FOREIGN EXCHANGE RATES

The following table shows the foreign exchange rates set forth in the H.10 statistical release of the Federal Reserve Board used for translation:

 

  

Hong Kong Dollar

(HKD)

  

Chinese Renminbi

(RMB)

 
As of June 30, 2026 (Closing Rate)          
United States dollar ($1)   7.8420    6.7851 
           
For the nine months ended June 30, 2026 (Average Rate)          
United States dollar ($1)   7.8087    6.9379 

 

  

Hong Kong Dollar

(HKD)

  

Chinese Renminbi

(RMB)

 
As of September 30, 2025 (Closing Rate)          
United States dollar ($1)   7.7809    7.1190 

 

  

Hong Kong Dollar

(HKD)

  

Chinese Renminbi

(RMB)

 
         
For the nine months period ended June 30, 2025 (Average Rate)          
United States dollar ($1)   7.7859    7.2316 
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT USEFUL LIVES

Depreciation is provided over the estimated useful life of each class of depreciable assets and is computed using the straight-line method over the useful lives of the assets as follows:

 

Classification  Estimated
useful life
Leasehold improvements  1-3 years
Furniture and fixtures  3 years
Computer equipment  3 years
Office equipment  3 years