v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Sep. 30, 2025
Accounting Policies [Abstract]  
SCHEDULE OF FOREIGN CURRENCY EXCHANGE RATES

Translation of amounts from HKD into USD has been made at the following exchange rates:

 

 SCHEDULE OF FOREIGN CURRENCY EXCHANGE RATES

   September 30,
2025
   September 30,
2024
 
Year-end $: HK$ exchange rate   7.7809    7.7693 
Year average $: HK$ exchange rate   7.7948    7.8084 
SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

Property and equipment are carried at cost less accumulated depreciation and any impairment losses. Depreciation is provided over their estimated useful lives, using the straight-line method. The Company typically applies a salvage value of 0%. The estimated useful lives of the property and equipment are as follows:

 

 SCHEDULE OF ESTIMATED USEFUL LIVES OF PROPERTY AND EQUIPMENT

Leasehold improvements  Over the lease period
Furniture and fixtures  4 years
Office equipment  4 years
Motor vehicle  5 years
SCHEDULE OF ESTIMATED USEFUL LIVES OF MAJOR INTANGIBLE ASSETS

The estimated useful lives of major intangible assets are as follows:

 

Website  4 years
Patent  3.5 years
SCHEDULE OF DETAILS OF REVENUE AND COST OF REVENUE

The details of revenue and cost of revenue of the Company is as follows: 

 

   2025   2024   2023 
   For the years ended
September 30,
 
   2025   2024   2023 
Revenue   1,954,976    2,698,229    2,807,909 
Cost of Revenue   (1,923,552)   (2,283,233)   (2,177,443)
Gross Profit  $31,424   $414,996   $630,466 
Gross Profit Margin   1.6%   15.4%   22.5%