PROVISION FOR INCOME TAXES (Details Narrative) |
12 Months Ended | |||
|---|---|---|---|---|
Mar. 21, 2018 |
Sep. 30, 2025 |
Sep. 30, 2024 |
Sep. 30, 2023 |
|
| IncomeTaxDisclosureLineItems [Line Items] | ||||
| Income tax description | Under the two-tiered profits tax rates regime, the first HK$2 million of profits of the qualifying group entity will be taxed at 8.25%, and profits above HK$2 million will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be taxed at a flat rate of 16.5%. | Accordingly, the HK SAR profits tax is calculated at 8.25% on the first HK$2 million of the estimated assessable profits and at 16.5% on the estimated assessable profits above HK$2 million. | ||
| Hong Kong profits tax rate | 0.00% | 0.00% | 0.00% | |
| Two-tiered Profit Rates [Member] | ||||
| IncomeTaxDisclosureLineItems [Line Items] | ||||
| Hong Kong profits tax rate | 16.50% | |||
| First HK$2 Million Profit [Member] | ||||
| IncomeTaxDisclosureLineItems [Line Items] | ||||
| Hong Kong profits tax rate | 8.25% | 8.25% | ||
| Profits above HK$2 Million [Member] | ||||
| IncomeTaxDisclosureLineItems [Line Items] | ||||
| Hong Kong profits tax rate | 16.50% | 16.50% | ||