v3.26.3
INVESTMENT IN KEY MANAGEMENT INSURANCE POLICY (Tables)
12 Months Ended
Sep. 30, 2025
Investments, All Other Investments [Abstract]  
Schedule of change in fair value recognized in the consolidated statements of operations

 

      For the Years Ended
September 30,
 
      2024   2025 
      HK$   HK$ 
Balance at beginning of the year      1,157,520    1,157,520 
Change in fair value recognized in the consolidated statements of operations  (A)   —    186,409 
Balance at end of the year      1,157,520    1,343,929 

 

(A) The change in fair value was not material for the year ended September 30, 2024.