v3.26.3
INCOME TAX (Tables)
 12 Months Ended
Sep. 30, 2025
Income Tax Disclosure [Abstract]  
Schedule of income tax expenses

Income tax expenses consisted of the following:

 

            
   For the Years Ended
September 30,		 
   2024   2025 
   HK$   HK$ 
Current income tax expenses   914,309    194,136 
Deferred income tax (benefits) expenses   393,433    (837,430)
Total income tax expenses (benefits)   1,307,742    (643,294)
Schedule of income before income tax expenses attributable to geographic locations

Income (Loss) before income tax expenses for the years ended September 30, 2024 and 2025 is attributable to the following geographic locations:

 

            
   For the Years Ended
September 30,		 
   2024   2025 
   HK$   HK$ 
Hong Kong   8,246,150    (2,377,751)
Foreign   3,715,080    (16,750,020)
Income (Loss) before income tax expenses   11,961,230    (19,127,771)
Schedule of income before income tax expenses differs from the theoretical amount

The tax on the Group’s income before income tax expenses (benefits) differs from the theoretical amount that would arise using the enacted tax rate of the companies comprising the Group can be reconciled as follows:

 

               
      For the Years Ended
September 30,		 
      2024   2025 
      HK$   HK$ 
Income tax expenses (benefits) calculated at Hong Kong Profits Tax rate      1,973,604    (3,145,817)
Income not taxable for tax purposes      (131,939)   (298,508)
Expenses not deductible for tax purposes   (A)   2,193,096    59,909 
Effect of preferential tax rates in Hong Kong      (165,000)   (143,881)
Impact of different tax rates in other jurisdictions      (2,562,019)   2,885,003 
Income tax expenses (benefits)      1,307,742    (643,294)

 

(A) Mainly relate to non-deductible listing expenses.
Schedule of deferred tax assets and liabilities, net

Deferred tax assets and liabilities, net consisted of the following:

 

       
   As of September 30, 
   2024   2025 
   HK$   HK$ 
Deferred tax assets:          
Decelerated tax depreciation of property and equipment   18,447    3,214 
Provision for allowance for credit loss   1,126,455    1,519,650 
Lease liabilities   770,659    896,536 
Total deferred tax assets   1,915,561    2,419,400 
Net off against deferred tax liabilities   (1,707,859)   (1,805,985)
Net deferred tax assets   207,702    613,415 
           
Deferred tax liabilities:          
Accelerated tax depreciation of property and equipment   (1,368,917)   (909,449)
Right-of-use assets   (770,659)   (896,536)
Total deferred tax liabilities   (2,139,576)   (1,805,985)
Net off against deferred tax assets   1,707,859    1,805,985 
Net deferred tax liabilities   (431,717)   —