0001493152-26-036571 | 6-K | XBRL Viewer

Right-of-use assets and operating lease liabilities (Tables)

6 Months Ended

Mar. 31, 2026

Right-of-use Assets And Operating Lease Liabilities

Schedule of non-cancellable lease contract

As of March 31, 2026, the Company had the following non-cancellable lease contracts.

Description of lease		Lease term
Office premise, Unit 1002B2-22, 10/F, Sunbeam Centre, 27 Shing Yip Street, Kwun Tong, Kowloon, Hong Kong.		2 years (expired in August 2025)
Office premise, Room 1903 ( Part ), No.1701, West Beijing Road, Jing ‘an District, Shanghai		3 years
Office premise, 3 Shenton Way, #23-01, Shenton House, Singapore 068805.		1 year 3 months (expired in November 2024)
Office premise, 3 Shenton Way, #09-05, Shenton House, Singapore 068805.		2 years 6 months
Office premise, 16 Raffles Quay, #30-01/02, Hong Leong Building, Singapore 048581.		3 years 4 months
Office premise, 23B, 2-8 Scrutton Street, London EC2A 4RJ.		5 years
Office premise, 23A, 2-8 Scrutton Street, London EC2A 4RJ.		5 years
Office premise, Room No.901, 9/F Nan Fung Tower, 88 Connaught Road, Central, Hong Kong.		3 years

Schedule of operating lease consolidated balance sheets

	As of March 31, 2026		As of September 30, 2025
	US$		US$
Right-of-use assets		838,354		721,176
Lease liabilities
Current		359,899		300,824
Non-current		465,132		407,622
Lease liabilities		825,031		708,446

Schedule of operating lease activities

	2026		2025
	Six months ended March 31,
	2026		2025
	US$		US$
Amortization of right-of-use assets		172,178		36,424
Interest of lease liabilities		19,615		2,238
Total operating lease expenses		191,793		38,662

Schedule of cash flow information related to leases

Cash flow information related to leases consists of the following:

	2026		2025
	Six months ended March 31,
	2026		2025
	US$		US$
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases		192,002		34,337

Schedule of future minimum lease payments

Future minimum lease payments under non-cancellable operating lease agreements as of March 31, 2026 were as follows:

	Minimum lease payment
	US$
Twelve months ending March 31,
2027		390,675
2028		362,638
2029		69,325
2030		41,378
2031		20,691
Total future minimum lease payments		884,707
Less imputed interest		(59,676	)
Present value of operating lease liabilities		825,031
Less: current portion		(359,899	)
Long-term portion		465,132

Schedule of lease supplemental information

The following summarizes other supplemental information about the Company’s lease as of March 31, 2026 and September 30, 2025:

	As of March 31, 2026			As of September 30, 2025
Weighted average discount rate		4.53	%		3.33	%
Weighted average remaining lease term		2.51 years			2.43 years

Summary of significant accounting policies

6 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Summary of significant accounting policies

2	Summary of significant accounting policies

Basis of presentation

The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial statements and are in the form prescribed by Article 10 of Regulation S-X. These unaudited interim financial statements do not include certain information and footnote disclosures as required by the U.S. GAAP for complete annual financial statements. Accordingly, these statements should be read in conjunction with the Company’s unaudited consolidated financial statements as of and for the years ended September 30, 2025 and 2024 included in the Form F-20, filed with the U.S. Securities and Exchange Commission (“SEC”) on February 17, 2026.

In the opinion of the management, the accompanying unaudited consolidated financial statements reflect all normal recurring adjustments, which are necessary for a fair presentation of financial results for the interim periods presented. The Company believes that the disclosures are adequate to make the information presented not misleading. The accompanying unaudited consolidated financial statements have been prepared using the same accounting policies as used in the preparation of the Company’s consolidated financial statements for the year ended September 30, 2025. The results of operations for the six-month periods ended March 31, 2026 and 2025 are not necessarily indicative of the results for the full years.

Consolidation

The accompanying unaudited consolidated financial statements include the accounts of the Company and its subsidiaries. Significant inter-company balances, investment and capital, if any, have been eliminated upon consolidation.

Foreign currency translation / transactions

The accompanying unaudited consolidated financial statements are presented in United State Dollars (“US$”), which is the reporting currency of the Company. The functional currencies of the Company are the United State Dollar, Singapore Dollar, Hong Kong Dollar and Chinese Renminbi.

Assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange prevailing at the balance sheet date. Equity transactions are translated at their historical rates. The statements of operations and cash flows are translated at the average exchange rate during the reporting period. Translation gains and losses are recognized in the consolidated statements of operations and comprehensive income (loss) as other comprehensive income or loss.

Transactions in currencies other than the reporting or functional currency are measured and recorded in the functional currency at the exchange rate prevailing on the transaction date. The cumulative gain or loss from foreign currency transactions is reflected in the consolidated statement of operations and comprehensive income (loss) as other income (expense).

Use of estimates

The preparation of unaudited consolidated financial statements in conformity with US GAAP requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Significant accounting estimates reflected in the Company’s unaudited consolidated financial statements include, but are not limited to for the estimated credit loss of accounts receivable, impairment of long-lived assets, income tax and discount rate applied to the Company’s right-of-use asset and related lease liabilities. Actual results may differ from these estimates.

Cash and cash equivalents

Cash and cash equivalents represent cash and deposit with financial institution with original maturities of three months or less. They are unrestricted as to withdrawal or use.

Credit losses

The Company follows Accounting Standards Update (“ASU”) 2016-13 “Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments,” which replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (“CECL”) methodology.

The Company’s account receivables, contract assets and other current assets in the balance sheet are within the scope of Accounting Standards Codification (“ASC”) Topic 326. As the Company has a limited number of customers and debtors, the Company uses the loss-rate method to evaluates the expected credit losses on an individual basis. When establishing the loss rate, the Company makes an assessment based on various factors, including historical experience, creditworthiness of customers and debtors, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may affect its ability to collect from the customers and debtors. The Company also provides specific provisions for allowances when facts and circumstances indicate that a receivable is unlikely to be collected.

Expected credit losses are recorded as allowance for credit losses on the consolidated statements of operations. After all attempts to collect a receivable have failed, the receivable is written off against the allowance. In the event the Company recovers amount that is previously reserved for, the Company will reduce the specific allowance for credit losses.

Accounts receivable

Accounts receivable mainly represent amounts due from customers that meet the revenue recognition criteria. These accounts receivables are recorded net of any allowance for credit losses and specific customer credit allowances. The Company maintains an allowance for estimated credit losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and the Company’s customers’ financial condition, the receivable amount in dispute, and the current receivables aging and current payment patterns, over the contractual life of the receivable. The Company writes off the receivable when it is determined to be uncollectible.

Deposits and prepayments

Deposits and prepayments are classified as either current or non-current based on the terms of the respective agreements.

Property and equipment, net

Plant and equipment are stated at cost less accumulated depreciation and impairment if applicable. The Company computes depreciation using the straight-line method over the estimated useful lives of the assets as follows:

Computer equipment		1 years
Furniture & fitting		3 years
Leasehold improvement		Number of years on the lease
Office equipment		1 years

The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statement of income. Expenditures for maintenance and repairs are charged to expense as incurred, while additions renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives.

Impairment of long-lived assets

The Company evaluates the recoverability of its long-lived assets (asset groups), including property and equipment and operating lease right-of-use assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of its asset (asset group) may not be fully recoverable. When these events occur, the Company measures impairment by comparing the carrying amount of the assets to the estimated undiscounted future cash flows expected to result from the use of the asset (asset group) and their eventual disposition. If the sum of the expected undiscounted cash flows is less than the carrying amount of the asset (asset group), the Company recognizes an impairment loss based on the excess of the carrying amount of the asset (asset group) over their fair value. Fair value is generally determined by discounting the cash flows expected to be generated by the asset (asset group), when the market prices are not readily available. The adjusted carrying amount of the asset is the new cost basis and is depreciated over the asset’s remaining useful life. Long-lived assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. For the six months ended March 31, 2026 and 2025, no impairment of long-lived assets was recognized.

Fair value measurements

ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in pricing the asset or liability. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:

Level 1	- observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.
Level 2	- other inputs that are directly or indirectly observable in the marketplace.
Level 3	- unobservable inputs which are supported by little or no market activity.

The carrying amounts of cash and cash equivalents, accounts receivable, deposits and prepayments, contract liabilities, accounts payable, and accruals and other payables approximate their fair values because of their generally short maturities.

Revenue recognition

In accordance with ASC 606, to determine revenue recognition for contracts with customers, the Company performs the following five steps: (i) identify contract(s) with a client; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenues when (or as) the Company satisfies the performance obligation.

Our revenues are recognized when persuasive evidence of an arrangement exists, service has occurred, and all performance obligations have been performed pursuant to the terms of the agreement, the sales price is fixed or determinable and collectability is reasonably assured. Our revenue agreements generally do not include a right of return in relation to the delivered products or services. Depending on the terms of the agreement and the laws that apply to the agreement, control of the services may be transferred over time or at a point in time. Control of the services is transferred over time if our performance:

-	provides all of the benefits received and consumed simultaneously by the client;

-	creates and enhances an asset that the client controls as the Company performs; or

-	does not create an asset with an alternative use to the Company and the Company has an enforceable right to payment for performance complete to date.

If a service obligation is delivered over time, revenue is recognized over the period of the agreement by reference to progress toward complete satisfaction of that service obligation. Otherwise, revenue is recognized at a point in time when service obligation is delivered to the client.

We currently generate our revenues from the following main sources:

License application, maintenance and renewal income

License application and renewal income is generated by the provision of (a) consultancy services to customers in application of financial institution licenses across different countries; (b) maintaining the license via maintenance of an office and staff for regulatory reporting; and (c) renewing of financial institution licenses for customers.

We enter into distinct contracts with our customers for the provision of the license application, maintenance and renewal services.

License application

The Company’s primary performance obligations with respect to license applications are to provide customers with a comprehensive service as needed to obtain a certain business license. The services provided can vary from project to project and generally involves a series of tasks which are turned into inputs to fulfil the performance obligation.

Since the nature of our services are generally customized to our customer’s specific requests and these services are not transferable to other customers, the Company determines that the performance obligation is satisfied over time.

The Company measures its progress toward completion of service based on contract milestones. Given each individual task within a contract is distinct and separately identifiable, and a third-party confirmation document or other similar supporting document is available upon achievement of each task, therefore such method is the most faithful representation of progress and depiction of the transfer of services.

License maintenance

We render the license maintenance service throughout the contractual period and as a principal we recognize the revenue over the contract term. The Company acts as a principal to provide the license maintenance service as the office lease and staff are both contracted by the Company. We charge customers a maintenance fee for the office and staff costs incurred. Our fee is due and paid within the specified terms of payment.

License renewal

License renewal occurs over a short period of time and is recognized at a point in time when the performance obligation has been satisfied by the renewal of the license.

Corporate secretarial and other services income

Corporate secretarial and other services income is generated by the provision of (a) corporate secretarial services rendered to customers; (b) consulting services to customers. These consulting services include but are not limited to, transforming company processes, assistance with provision of workflows either via staff or through technological processes, advising on company structuring, advising on marketing strategies; and (c) outsourcing services which include provision of all back-office functions to customers.

We enter into distinct contracts with our customers for the provision of the corporate secretarial and other services.

Corporate secretarial

We render the corporate secretarial service throughout the contractual period and we recognize the revenue over the contract term.

Consultancy services

The scope of work under consultancy services can vary from each unique customer and generally involves a series of tasks which are interrelated and are not separable or distinct as the customers cannot benefit from any standalone task. Therefore, the entire transaction prices of consultancy services are generally allocated to a single performance obligation.

Revenue is recognized at the point when the performance obligation has been fulfilled or the deliverables are delivered based on the specific terms of the contract.

Outsourcing services

Outsourcing services are generally rendered throughout the contractual period and we recognize the revenue over the contract term. As a principal, we charge customers monthly for the outsourcing work rendered as staff costs are contracted by the Company. Our fees are charged monthly and is due and paid within the specified terms of payment.

The Company considers the following indicators amongst others when determining whether it is acting as a principal in the contract where revenue would be recorded on a gross basis:

(i) the Company is primarily responsible for fulfilling the promise to provide the specified products or services;

(ii) the Company has control over services provided in which the prescription issued by our service providers is under the clinic name of the Company; and

(iii) the Company has discretion in establishing the price for the specified products or services.

Segmental reporting

On October 1, 2024, the Company adopted ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” The Company applies the “management approach” to identify operating segments, as required by ASC 280-10-50. Under this approach, operating segments are components of the business whose operating results are regularly reviewed by the chief operating decision maker (“CODM”) to assess performance and allocate resources. The Company’s CODM is the senior executive committee, which includes the Chief Executive Officer and the Chief Financial Officer.

The CODM manages the Company’s operations as a single operating and reportable segment, referred to as the corporate secretarial and support services including license application, maintenance and renewal services.

The CODM assesses segment performance and allocates resources based on net income, which is also reported in the Company’s consolidated statements of income.

Net income is used by the CODM to evaluate the return on segment assets and determine whether to reinvest profits in the business, fund acquisitions, or return capital to shareholders. Net income is also used to compare actual performance against budget and to benchmark the Company’s performance against industry peers. These evaluations form the basis for internal performance assessments and management compensation decisions.

Contract assets and contract liabilities

The contract assets primarily relate to the Company’s rights to bill for work completed but not billed at the reporting date. The contract assets are transferred to receivables until subsequent billing phase. The contract liabilities primarily relate to advance billing to customers based on the contract, for which project deliverables has yet been completed.

Concentrations and credit risk

The Company maintains cash with banks in Singapore, Hong Kong and China and Cooperatives in Indonesia. Should any bank or cooperative holding cash become insolvent, or if the Company is otherwise unable to withdraw funds, the Company would lose the cash with that bank; however, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant risks on its cash in bank accounts. In Singapore, a depositor has up to S$100,000 insured by Singapore Deposit Insurance Corporation (“SDIC”). A digital asset maintained with a licensed financial institution in Singapore is safeguarded in accordance with the requirements under the Payment Services Act 2019. In Hong Kong, a deposit has up to HK$500,000 insured by Hong Kong Deposit Protection Board. In China, a deposit had up to RMB500,000 governed by Deposit Insurance Regulations. As of March 31, 2026, the Company had $12 million time deposit in Berkat Mandiri Bersatu Cooperative. The deposit had an initial term of three months with an interest rate of 6% per annum, and was subsequently renewed with a maturity date of October 3, 2026. This time deposit is not insured by any government authorities.

Financial instruments that potentially expose the Company to concentration of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company has designed their credit policies with an objective to minimize their exposure to credit risk. The Company’s accounts receivable is short term in nature and the associated risk is minimal. The Company conducts credit evaluations on its clients and generally does not require collateral or other security. The Company periodically evaluates the creditworthiness of the existing clients in determining the allowance for doubtful accounts primarily based upon the age of the receivables and factors surrounding the credit risk of specific clients.

Customers that consisted of more than 10% of total sales for the six months ended March 31, 2026 and 2025 were as follows:

	Six Months Ended March 31,
	2026			2025
Customer A		14.42	%		34.42	%
Customer B		-			19.15	%
Customer C		-			10.51	%

The following table sets forth information as to the Company’s total accounts receivable for above major customers as of March 31, 2026 and September 30, 2025:

Schedule of accounts receivable

	As of March 31, 2026			As of September 30, 2025
Customer A		3.33	%		1.66	%
Customer B		79.49	%		90.57	%
Customer C		1.84	%		-	%

As of the date of this report, all accounts receivable outstanding as of March 31, 2026 from Customer A and Customer C was collected, while none of the accounts receivable outstanding from Customer B was collected.

There were no suppliers accounted for more than 10% of total cost of sales for the six months ended March 31, 2026.

There was one supplier accounted for 11.05% of total cost of sales for the six months ended March 31, 2025.

Employee benefits

Employee benefits are recognized as an expense, unless the cost qualifies to be capitalized as an asset.

Defined contribution plans

Defined contribution plans are post-employment benefit plans under which the Company pays fixed contributions into separate entities such as the Central Provident Fund on a mandatory, contractual or voluntary basis. The Company has no further payment obligations once the contributions have been paid.

The Company participates in the Mandatory Provident Fund (“MPF”) as defined by the laws of Hong Kong’s jurisdictions in which it has operations. Contributions to defined contribution pension schemes are recognized as an expense in the period in which the related service is performed.

The Company participates in the national pension schemes as defined by the laws of Singapore’s jurisdictions in which it has operations. Contributions to defined contribution pension schemes are recognized as an expense in the period in which the related service is performed.

Chinese labor regulations require that the PRC subsidiary of the Company make contributions to the government for these benefits based on certain percentages of the employees’ salaries, up to a maximum amount specified by the local government.

Related parties

Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence of the same party, such as a family member or relative, shareholder, or a related corporation.

The Company follows ASC 850 Related Party Disclosures for the identification of related parties and disclosure of related party transactions.

Income taxes

The Company accounts for income taxes under FASB ASC 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets are also provided for net operating loss carryforwards that can be utilized to offset future taxable income.

Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period including the enactment date. A valuation allowance is established, when necessary, to reduce net deferred tax assets to the amount expected to be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities.

The provisions of FASB ASC 740-10-25, “Accounting for Uncertainty in Income Taxes,” prescribe a more-likely-than-not threshold for consolidated financial statement recognition and measurement of a tax position taken (or expected to be taken) in a tax return. This interpretation also provides guidance on the recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and related disclosures.

The Company did not accrue any liability, interest or penalties related to uncertain tax positions in its provision for income taxes for the six months ended March 31, 2026 and 2025. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months.

Leases

The Company is a lessee of non-cancellable operating leases for its corporate office premises. The Company determines if an arrangement is a lease at inception. Lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company’s incremental borrowing rate based on the information available at the lease commencement date. The Company generally uses the base, non-cancellable lease term in calculating the right-of-use assets and liabilities.

The Company has elected not to recognize ROU assets and lease liabilities for short-term leases that have a lease term of 12 months or less. The Company recognizes the lease payments associated with its short-term leases as an expense on a straight-line basis over the lease term.

The Company evaluates the impairment of its right-of-use assets consistent with the approach applied for its other long-lived assets. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company has elected to include the carrying amount of finance and operating lease liabilities in any tested asset group and include the associated lease payments in the undiscounted future pre-tax cash flows. For the six months ended March 31, 2026 and 2025, the Company did not have any impairment loss against its operating lease right-of-use assets.

Statement of cash flows

In accordance with ASC 230, “Statement of Cash Flows,” cash flows from the Company’s operations are formulated based upon the local currencies using the average exchange rate in the period. As a result, amounts related to assets and liabilities reported on the statements of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheets.

Earnings per share

The Company calculates earnings per share in accordance with ASC Topic 260, “Earnings per Share.” Basic EPS is computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted EPS is computed similar to basic net income per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if all the potential common shares pertaining to warrants, stock options, and similar instruments had been issued and if the additional common shares were dilutive. Diluted earnings per share is based on the assumption that all dilutive convertible shares and stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method for the outstanding unvested restricted stock, options and warrants, and the if-converted method for the outstanding convertible instruments. Under the treasury stock method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later) and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Under the if-converted method, outstanding convertible instruments are assumed to be converted into common stock at the beginning of the period (or at the time of issuance, if later). Potential common stock that has an anti-dilutive effect (i.e., those that increase income per common stock or decrease loss per common stock) are excluded from the calculation of diluted loss per share. The Company has no dilutive securities or debt for each of the six months end March 31, 2026 and 2025.

Interest rate risk

Interest rate risk is the risk that the fair value or future cash flows of the Company’s financial instruments will fluctuate because of changes in market interest rates. The Company’s exposure to interest rate risk arises mainly from its interest-bearing financial liabilities. The Company periodically reviews its liabilities and monitors interest rate fluctuations to ensure that the exposure to interest rate risk is within acceptable levels. The interest-bearing financial liabilities are usually at fixed interest rates except for money market loans, bank overdrafts and floating interest rate loans. The Company does not utilize interest rate derivatives to minimize its interest rate risk.

Recent accounting pronouncements

The Company is an “ emerging growth company “ (“EGC “) as defined in the Jumpstart Our Business Startups Act of 2012 (the “ JOBS Act “). Under the JOBS Act, EGC can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company made the election to delay the adoption of new or revised accounting standards.

In October 2023, the FASB issued ASU No. 2023-06, “Disclosure Improvements — Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative.” The ASU amends the disclosure or presentation requirements related to various subtopics in the FASB ASC. The ASU was issued in response to the SEC’s August 2018 final amendments in Release No. 33-10532, Disclosure Update and Simplification that updated and simplified disclosure requirements that the SEC believed were duplicative, overlapping, or outdated. The guidance in ASU 2023-06 is intended to align GAAP requirements with those of the SEC and to facilitate the application of GAAP for all entities. The amendments introduced by ASU 2023-06 are effective if the SEC removes the related disclosure or presentation requirement from its existing regulations by June 30, 2027. If, by June 30, 2027, the SEC has not removed the applicable requirements from its existing regulations, the pending content of the associated amendment will be removed from the ASC and will not become effective for any entities. Early adoption is permitted. The adoption of ASU 2023-06 is not expected to have a material impact on the Company’s unaudited consolidated financial statements or related disclosures.

On November 4, 2024, the FASB issued an ASU No. 2024-03, Disaggregation of Income Statement Expenses (“ASU 2024-03”) to improve the disclosures about a public business entity’s expenses and address requests from investors for more detailed information about the types of expenses in commonly presented expense captions (such as cost of sales; selling, general, and administrative expenses; and research and development). The amendments in the ASU require disclosure in the notes to financial statements of specified information about certain costs and expenses. The amendments require that at each interim and annual reporting period an entity: 1.Disclose the amounts of (a) purchases of inventory, (b) employee compensation, (c) depreciation, (d) intangible asset amortization, and (e) depreciation, depletion, and amortization recognized as part of oil- and gas-producing activities (or other amounts of depletion expense) included in each relevant expense caption. A relevant expense caption is an expense caption presented on the face of the income statement within continuing operations that contains any of the expense categories listed in (a)–(e). 2. Include certain amounts that are already required to be disclosed under current generally accepted accounting principles in the same tabular disclosure as the other disaggregation requirements. 3. Disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. 4) Disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses. In January 2025, the FASB issued ASU No. 2025-01, Clarifying the Effective Date (“ASU 2025-01”). The amendments, as clarified by ASU 2025-01, are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The amendments in this ASU should be applied either (1) prospectively to financial statements issued for reporting periods after the effective date of the ASU or (2) retrospectively to any or all prior periods presented in the financial statements. The Company is currently evaluating the impact of the adoption of this standard to determine its impact on its disclosures.

In May 2025, the FASB issued ASU 2025-04, Compensation - Stock Compensation (Topic 18) and Revenue from contracts with Customers (Topic 606): Clarifications to Share-Based Consideration Payable to a Customer. The amendments provide guidance on identifying the accounting acquirer in transactions involving a variable interest entity. The amendments clarify the accounting for share-based consideration payable to a customer under Topic 718 and Topic 606. The amendments are effective for annual reporting periods, including interim reporting period within those annual periods, beginning after December 15, 2026. Early adoption is permitted. The Company is currently evaluating the impact of this amendment and does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations, or cash flows.

In July 2025, the FASB issued ASU 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. The amendments provide a practical expedient and, if applicable, an accounting policy election to simplify the measurement of credit losses for certain receivables and contract assets. The amendments are effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted in any interim or annual period in which financial statements have not been issued or made available for issuance. The Company is currently evaluating the impact of this amendment and does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations, or cash flows.

The Company’s management does not believe that any other recently issued, but not yet effective, authoritative guidance, if currently adopted, would have a material impact on the Company’s financial statement presentation or disclosures.

Schedule of property and equipment estimated useful lives (Details)	Mar. 31, 2026
Property, Plant, and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Leasehold Improvements [Member]
Computer Equipment [Member]
Property, Plant, and Equipment [Line Items]
Useful Lives	1 year
Furniture and Fixtures [Member]
Property, Plant, and Equipment [Line Items]
Useful Lives	3 years
Office Equipment [Member]
Property, Plant, and Equipment [Line Items]
Useful Lives	1 year

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 905
-SubTopic 360
-Name Accounting Standards Codification
-Section 25
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478704/905-360-25-4

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 05
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482338/360-10-05-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 360
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+ Details

Revenue (Tables)

6 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

Summary of total revenues by type of services

The summary of the Company’s total revenues by type of services for the six months ended March 31, 2026 and 2025 was as follows:

	2026		2025
	Six months ended March 31,
	2026		2025
	US$		US$
Corporate secretarial and other services		468,774		1,761,746
License application and renewal services		717,919		1,138,270
Revenue by type of services		1,186,693		2,900,016

Contract assets:

	As of March 31, 2026			As of September 30, 2025
	US$			US$
Balance - beginning of the period/year		46,347			528,342
Increase resulting from satisfaction of performance obligations		360,425			424,030
Less: progress billings		(221,767	)		(906,025	)
Balance - end of the period/year		185,005			46,347

Contract liabilities:

	As of March 31, 2026			As of September 30, 2025
	US$			US$
Balance - beginning of the period/year		765,229			1,048,934
Advances from customers		1,110,147			2,855,720
Revenue recognized during the period/year		(856,227	)		(3,139,425	)
Balance - end of the period/year		1,019,149			765,229

Revenue by geographical

	2026		2025
	Six months ended March 31,
	2026		2025
	US$		US$
Singapore		879,086		1,978,103
Hong Kong		189,518		902,762
China		118,089		19,151
Total		1,186,693		2,900,016
Revenue by geographical		1,186,693		2,900,016

Total assets by geographical

	As of March 31, 2026			As of September 30, 2025
	US$			US$
Singapore		15,713,288			17,159,784
Hong Kong		2,555,043			2,101,147
China		230,153			130,939
Cayman		12,879,197			13,266,147
Other		107,666			108,303
Elimination adjustment		(14,763,494	)		(14,549,016	)
Total		16,721,853			18,217,304
Total assets by geographical		16,721,853			18,217,304

Schedule of accruals and other current liabilities (Details) - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Accruals:
Staff cost	$ 216,344	$ 100,691
Staff bonus	34,796	10,148
Other	9,466	11,944
Total	$ 260,606	$ 122,783

Schedule of consolidated financial statements (Details)	6 Months Ended
Schedule of consolidated financial statements (Details)	Mar. 31, 2026
Enigmatig BVI Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of Incorporation	27 Oct, 2022
Percentage of direct or indirect interests	100.00%
Place of incorporation	British Virgin Islands
Principal activities	Holding company
Enigmatig Pte Ltd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of Incorporation	25 Dec, 2018
Percentage of direct or indirect interests	100.00%
Place of incorporation	Singapore
Principal activities	Management Consultancy Services
Enigmatig Belize Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of Incorporation	26 Jan, 2017
Percentage of direct or indirect interests	100.00%
Place of incorporation	Belize
Principal activities	Formation or management of International Business Companies
Enigmatig Corp Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of Incorporation	24 May, 2013
Percentage of direct or indirect interests	100.00%
Place of incorporation	Seychelles
Principal activities	Management Consultancy Services
Enigmatig Consulting Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of Incorporation	29 Aug, 2018
Percentage of direct or indirect interests	100.00%
Place of incorporation	Hong Kong
Principal activities	Consultancy Services
Shanghai Enigmatig Information Consultancy Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Date of Incorporation	23 Jul, 2019
Percentage of direct or indirect interests	100.00%
Place of incorporation	China
Principal activities	Consultancy Services

Schedule of deposits (Details) - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Schedule Of Deposits
Rent deposit	$ 206,962	$ 178,616
Utilities deposit	1,067	728
Deposit for commodity purchase		2,000,175
Total deposit	$ 208,029	$ 2,179,519

Cash and cash equivalents

6 Months Ended

Mar. 31, 2026

Cash and Cash Equivalents [Abstract]

Cash and cash equivalents

3	Cash and cash equivalents

Schedule of cash and cash equivalents

	As of March 31, 2026		As of September 30, 2025
	As of March 31, 2026		As of September 30, 2025
	US$		US$
Cash in hand		1,447		1,404
Cash held at banks		13,206,356		13,204,602
Total cash and cash equivalents		13,207,803		13,206,006

Schedule of operating lease activities (Details) - USD ($)	6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Right-of-use Assets And Operating Lease Liabilities
Amortization of right-of-use assets	$ 172,178	$ 36,424
Interest of lease liabilities	19,615	2,238
Total operating lease expenses	$ 191,793	$ 38,662

Summary of total revenues by type of services (Details) - USD ($)	6 Months Ended		12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Sep. 30, 2025
Disaggregation of Revenue [Line Items]
Revenue by geographical	$ 1,186,693	$ 2,900,016
Balance - beginning of the period/year	46,347	528,342	$ 528,342
Increase resulting from satisfaction of performance obligations	360,425		424,030
Less: progress billings	(221,767)		(906,025)
Balance - end of the period/year	185,005		46,347
Balance - beginning of the period/year	765,229	1,048,934	1,048,934
Advances from customers	1,110,147		2,855,720
Revenue recognized during the period/year	(856,227)		(3,139,425)
Balance - end of the period/year	1,019,149		765,229
Total assets by geographical	16,721,853		18,217,304
SINGAPORE
Disaggregation of Revenue [Line Items]
Revenue by geographical	879,086	1,978,103
Total assets by geographical	15,713,288		17,159,784
HONG KONG
Disaggregation of Revenue [Line Items]
Revenue by geographical	189,518	902,762
Total assets by geographical	2,555,043		2,101,147
CHINA
Disaggregation of Revenue [Line Items]
Revenue by geographical	118,089	19,151
Total assets by geographical	230,153		130,939
CAYMAN ISLANDS
Disaggregation of Revenue [Line Items]
Total assets by geographical	12,879,197		13,266,147
Other Countres [Member]
Disaggregation of Revenue [Line Items]
Total assets by geographical	107,666		108,303
Elimination Adjustment [Member]
Disaggregation of Revenue [Line Items]
Total assets by geographical	(14,763,494)		$ (14,549,016)
Corporate Secretarial and Other Services [Member]
Disaggregation of Revenue [Line Items]
Revenue by geographical	468,774	1,761,746
License Application And Renewal Services [Member]
Disaggregation of Revenue [Line Items]
Revenue by geographical	$ 717,919	$ 1,138,270

Schedule of components of the provision for income taxes (Details) - USD ($)	6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Tax Disclosure [Abstract]
Deferred income tax
Current income tax	30,139	257,343
Total income tax expense	$ 30,139	$ 257,343

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

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+ Details

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($)	Common Class A [Member] Common Stock [Member]	Common Class B [Member] Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Sep. 30, 2024	$ 19	$ 31	$ 117,320	$ 143,872	$ 1,519,286	$ 1,780,528
Balance, shares at Sep. 30, 2024	9,250,000	15,750,000
Net income (loss)					1,233,560	1,233,560
Foreign currency translation adjustment				(98,747)		(98,747)
Balance at Mar. 31, 2025	$ 19	$ 31	117,320	45,125	2,752,846	2,915,341
Balance, shares at Mar. 31, 2025	9,250,000	15,750,000
Balance at Sep. 30, 2025	$ 25	$ 31	13,801,234	112,596	2,078,949	15,992,835
Balance, shares at Sep. 30, 2025	12,255,200	15,750,000
Net income (loss)					(1,963,464)	(1,963,464)
Foreign currency translation adjustment				4,750		4,750
Balance at Mar. 31, 2026	$ 25	$ 31	$ 13,801,234	$ 117,346	$ 115,485	$ 14,034,121
Balance, shares at Mar. 31, 2026	12,255,200	15,750,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

Subsequent events

6 Months Ended

Mar. 31, 2026

Subsequent Events [Abstract]

Subsequent events

15	Subsequent events

The Company follows the guidance in FASB ASC 855-10 for the disclosure of subsequent events. Management evaluated subsequent events through the date the unaudited consolidated financial statements were issued and determined that the Company had no subsequent events that need to be disclosed.

Summary of significant accounting policies (Details Narrative)	6 Months Ended
	Mar. 31, 2026 USD ($)	Mar. 31, 2025 USD ($)	Mar. 31, 2026 SGD ($)	Mar. 31, 2026 HKD ($)	Mar. 31, 2026 CNY (¥)
Product Information [Line Items]
Impairment of long-lived assets	$ 0	$ 0
Cash, FDIC Insured Amount			$ 100,000	$ 500,000	¥ 500,000
Time Deposits	$ 12,000,000
Deposit Liabilities, Description	Berkat Mandiri Bersatu Cooperative. The deposit had an initial term of three months with an interest rate of 6% per annum, and was subsequently renewed with a maturity date of October 3, 2026. This time deposit is not insured by any government authorities.
Impairment loss operating lease right-of-use assets	$ 0	0
Dilutive securities	$ 0	$ 0
Supplier Concentration Risk [Member] \| Cost of Goods and Service Benchmark [Member] \| Supplier One [Member]
Product Information [Line Items]
Concentration risk percentage		11.05%

Equity (Details Narrative) - USD ($)	Jun. 20, 2025	May 30, 2023	Mar. 31, 2026	Sep. 30, 2025	Sep. 30, 2024	Aug. 19, 2024
Class of Stock [Line Items]
Ordinary shares, divided		$ 50,000
Ordinary shares, shares authorized		50,000,000
Underwriters [Member]
Class of Stock [Line Items]
Number of shares issued	160,000
Stock price per share	$ 5.00
Over-Allotment Option [Member]
Class of Stock [Line Items]
Gross proceeds	$ 15,026,000
Other offering expenses	$ 13,683,920
Common Class A [Member]
Class of Stock [Line Items]
Ordinary shares, shares authorized		35,000,000	17,500,000,000	17,500,000,000
Ordinary shares, par value		$ 0.001	$ 0.000002	$ 0.000002		$ 0.001
Ordinary shares, shares outstanding			12,255,200	12,255,200	9,250,000
Common Class A [Member] \| IPO [Member]
Class of Stock [Line Items]
Number of shares issued	2,845,200
Stock price per share	$ 5.00
Gross proceeds	$ 15,000,000.0
Common Class A [Member] \| Over-Allotment Option [Member]
Class of Stock [Line Items]
Number of shares issued	3,005,200
Common Class B [Member]
Class of Stock [Line Items]
Ordinary shares, shares authorized		15,000,000	7,500,000,000	7,500,000,000
Ordinary shares, par value		$ 0.001	$ 0.000002	$ 0.000002		$ 0.001
Ordinary shares, shares outstanding			15,750,000	15,750,000	15,750,000

Commitment and contingencies (Details Narrative) - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Commitments and Contingencies Disclosure [Abstract]
Capital commitment

- Definition

Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.

+ References + Details

Deposits

6 Months Ended

Mar. 31, 2026

Schedule Of Deposits

Deposits

7	Deposits

Schedule of deposits

	As of March 31, 2026		As of September 30, 2025
	US$		US$
Rent deposit		206,962		178,616
Utilities deposit		1,067		728
Deposit for commodity purchase		-		2,000,175
Total deposit		208,029		2,179,519

As of September 30, 2025, the Company had a deposit of $2 million in connection with a commodity sale and purchase agreement. However, the transaction was terminated, and the deposit was refunded in full to the Company in October 2025.

Related party transactions and balances

6 Months Ended

Mar. 31, 2026

Related party transactions and balances

10	Related party transactions and balances

The table below sets forth the major related parties and their relationships with the Company as of March 31, 2026 and September 30, 2025:

Name of related parties		Relationship with the Company
Desfran Consulting DMCC		Controlled by the Company’s shareholder, Desmond Foo
Desmond Foo		Company’s shareholder

Due from related party

The Company gave advances to Desfran Consulting DMCC for working capital purposes. The receivable balance due from Desfran Consulting DMCC was $525,967 and $29,733 as of March 31, 2026 and September 30, 2025, respectively. Such balance is interest free, unsecured, and due on demand without an agreement. As of the date of this report, $325,000 of the outstanding balance as of March 31, 2026 has been collected.

Due to related party

As of March 31, 2026, the outstanding balance due to the shareholder Desmond Foo was $23,915, representing certain operating expenses paid by Desmond Foo on behalf of the Company. As of the date of this report, the Company has repaid $8,172 of the outstanding balance as of March 31, 2026.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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+ Details

Schedule of related parties and relationships with the Company (Details)	6 Months Ended
	Mar. 31, 2026
Desfran Consulting DMCC [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Controlled by the Company’s shareholder, Desmond Foo
Desmond Foo [Member]
Related Party Transaction [Line Items]
Relationship with the Company	Company’s shareholder

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Accounts receivable, net (Details Narrative) - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Credit Loss [Abstract]
Allowance for credit losses
Percentage of accounts receivable.	12.10%

Equity

6 Months Ended

Mar. 31, 2026

Equity [Abstract]

Equity

9	Equity

Ordinary shares

ENIGMATIG LIMITED is a holding company incorporated on May 30, 2023 under the laws of the Cayman Islands. The original authorized share capital of company was US$50,000 divided into 50,000,000 shares comprising 35,000,000 Class A ordinary shares of par value US$0.001 each and 15,000,000 Class B ordinary shares of par value US$0.001 each. Holders of Class A ordinary shares and Class B ordinary shares have the same rights except for voting and conversion rights. In respect of matters requiring the votes of stockholders, each share of Class A ordinary shares is entitled to one vote, and each share of Class B ordinary shares is entitled to ten votes. Class B ordinary shares are convertible into Class A ordinary shares at any time after issuance at the option of the holder on a one-to-one basis. Class A ordinary shares are not convertible into shares of any other class.

For the sake of undertaking a public offering of the Company’s ordinary shares, the Company has performed a series of re-organizing transactions resulting in 9,250,000 Class A ordinary shares and 15,750,000 Class B ordinary shares outstanding that have been retroactively restated to the beginning of the first period presented.

The Reorganization has been accounted for as a recapitalization among entities under common control since the same controlling shareholders controlled all these entities before and after the Reorganization. The consolidation of the Company and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying unaudited consolidated financial statements. Results of operations for the periods presented comprise those of the previously separate entities combined from the beginning of the period to the end of the period eliminating the effects of intra-entity transactions.

Completion of the initial public offering (the “IPO”)

On June 20, 2025, the Company completed its IPO of 2,845,200 Class A ordinary shares at a price to the public of US$5.00 per share. The Class A ordinary shares have been approved for listing on the NYSE American Market and are expected to begin trading on June 18, 2025, under the ticker symbol “EGG.”

On the same date, the sole bookrunner, on behalf of the underwriters, has exercised the over-allotment opinion in part to purchase an additional 160,000 shares of common stock from the Company at the IPO price of US$5.00 per share.

After giving effect to the exercise of the Over-Allotment Option, the total number of Class A ordinary shares sold by the Company in the Offering increased to 3,005,200 Class A ordinary shares and the gross proceeds increased to US$15,026,000 before deducting underwriting discounts and commissions; the net proceeds after deducting commissions and other offering expenses was $13,683,920.

- Definition

The entire disclosure for equity.

+ References

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+ Details

Right-of-use assets and operating lease liabilities (Details Narrative)	Mar. 31, 2026
Minimum [Member]
Lessee, Lease, Description [Line Items]
Lease term	1 year
Maximum [Member]
Lessee, Lease, Description [Line Items]
Lease term	5 years

Consolidated Balance Sheets - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Current assets
Cash and cash equivalents	$ 13,207,803	$ 13,206,006
Accounts receivable, net	897,829	1,237,290
Contract assets	185,005	46,347
Other current assets	607,518	578,783
Due from related party	525,967	29,733
Total current assets	15,424,122	15,098,159
Non-current assets
Property and equipment, net	251,348	218,450
Right-of-use assets, net	838,354	721,176
Deposits	208,029	2,179,519
Total non-current assets	1,297,731	3,119,145
TOTAL ASSETS	16,721,853	18,217,304
Current liabilities
Accounts payable	408,147	334,923
Accrual and other liabilities	260,606	122,783
Contract liabilities	1,019,149	765,229
Amount due to shareholder	23,915
Operating lease liabilities, current	359,899	300,824
Income taxes payable	150,884	293,088
Total current liabilities	2,222,600	1,816,847
Non-current liabilities
Operating lease liabilities, non-current	465,132	407,622
Total non-current liabilities	465,132	407,622
TOTAL LIABILITIES	2,687,732	2,224,469
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY
Additional paid in capital	13,801,234	13,801,234
Retained earnings	115,485	2,078,949
Accumulated other comprehensive income	117,346	112,596
Total shareholders’ equity	14,034,121	15,992,835
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	16,721,853	18,217,304
Common Class A [Member]
SHAREHOLDERS’ EQUITY
Ordinary shares, value	25	25
Common Class B [Member]
SHAREHOLDERS’ EQUITY
Ordinary shares, value	$ 31	$ 31

Income taxes

6 Months Ended

Mar. 31, 2026

Income Tax Disclosure [Abstract]

Income taxes

11	Income taxes

Cayman Islands, Seychelles and BVIs

The Company and its subsidiary, Enigmatig Corp Limited and Enigmatig (BVI) Limited, are domiciled in the Cayman Islands, Seychells and the British Virgin Islands, respectively. All localities currently enjoy permanent income tax holidays; accordingly, the Company, Enigmatig Corp Limited and Enigmatig (BVI) Limited do not accrue for income taxes.

Singapore

The Company’s subsidiary, Enigmatig Pte Ltd, is considered Singapore tax resident enterprises under Singapore tax laws; accordingly, they are subject to enterprise income tax on their taxable income as determine under Singapore tax laws and accounting standards at a statutory tax rate of 17% for the six months ended March 31, 2026 and 2025, with 75% of the first S$10,000 taxable income and 50% of the next S$190,000 taxable income exempted from income tax.

Hong Kong

The Company’s subsidiary, Enigmatig Consulting Limited, is considered Hong Kong tax resident enterprises under Hong Kong tax laws; accordingly, they are subject to enterprise income tax on their taxable income as determine under Hong Kong tax laws and accounting standards. 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% for the six months ended March 31, 2026 and 2025.

China, PRC

The Company’s subsidiary, Shanghai Enigmatig Information Consultancy Limited, is considered China tax resident enterprises under China tax laws; accordingly, they are subject to enterprise income tax on their taxable income as determine under China tax laws and accounting standards at a statutory tax rate of 25% for the six months ended March 31, 2026 and 2025.

Belize

The Company’s subsidiary, Enigmatig (Belize) Limited, is considered Belize tax resident enterprises under Belize tax laws; accordingly, they are subject to enterprise income tax on their taxable income as determine under Belize tax laws and accounting standards at a statutory tax rate of 25% for the six months ended March 31, 2026 and 2025.

Significant components of the provision for income taxes are as follows:

	2026		2025
	Six months ended March 31,
	2026		2025
	US$		US$
Income tax expense is comprised of the following:
Deferred income tax		-		-
Current income tax		30,139		257,343
Total income tax expense		30,139		257,343

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Schedule of lease supplemental information (Details)	Mar. 31, 2026	Sep. 30, 2025
Right-of-use Assets And Operating Lease Liabilities
Weighted average discount rate	4.53%	3.33%
Weighted average remaining lease term	2 years 6 months 3 days	2 years 5 months 4 days

Deposits (Details Narrative) - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Schedule Of Deposits
Deposit	$ 208,029	$ 2,179,519

Accounts receivable, net

6 Months Ended

Mar. 31, 2026

Credit Loss [Abstract]

Accounts receivable, net

4	Accounts receivable, net

Schedule of accounts receivable, net

	As of March 31, 2026		As of September 30, 2025
	US$		US$
Accounts receivable		897,829		1,237,290
Less: allowance for credit losses		-		-
Total accounts receivable		897,829		1,237,290

There is no allowance for credit losses as of March 31, 2026 and September 30, 2025. As of this report date, 12.1% of the outstanding accounts receivable as of March 31, 2026 has been collected.

Other income (loss), net

6 Months Ended

Mar. 31, 2026

Other Income and Expenses [Abstract]

Other income (loss), net

12	Other income (loss), net

Schedule of other income (loss), net

	2026			2025
	Six months ended March 31,
	2026			2025
	US$			US$
Interest income		361,398			1,162
Government grant		1,168			-
Exchange (loss) gain		(29,805	)		112,322
Others		487			130,853
Total		333,248			244,337

Accruals and other current liabilities

6 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

Accruals and other current liabilities

8	Accruals and other current liabilities

	As of March 31, 2026		As of September 30, 2025
	US$		US$
Accruals:
Staff cost		216,344		100,691
Staff bonus		34,796		10,148
Other		9,466		11,944
Total		260,606		122,783

Related party transactions and balances (Tables)

6 Months Ended

Mar. 31, 2026

The table below sets forth the major related parties and their relationships with the Company as of March 31, 2026 and September 30, 2025:

Name of related parties		Relationship with the Company
Desfran Consulting DMCC		Controlled by the Company’s shareholder, Desmond Foo
Desmond Foo		Company’s shareholder

Revenue

6 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

Revenue

13	Revenue

Revenue by type of services

The summary of the Company’s total revenues by type of services for the six months ended March 31, 2026 and 2025 was as follows:

	2026		2025
	Six months ended March 31,
	2026		2025
	US$		US$
Corporate secretarial and other services		468,774		1,761,746
License application and renewal services		717,919		1,138,270
Revenue by type of services		1,186,693		2,900,016

Contract assets:

	As of March 31, 2026			As of September 30, 2025
	US$			US$
Balance - beginning of the period/year		46,347			528,342
Increase resulting from satisfaction of performance obligations		360,425			424,030
Less: progress billings		(221,767	)		(906,025	)
Balance - end of the period/year		185,005			46,347

Contract liabilities:

	As of March 31, 2026			As of September 30, 2025
	US$			US$
Balance - beginning of the period/year		765,229			1,048,934
Advances from customers		1,110,147			2,855,720
Revenue recognized during the period/year		(856,227	)		(3,139,425	)
Balance - end of the period/year		1,019,149			765,229

Revenue by geographical

	2026		2025
	Six months ended March 31,
	2026		2025
	US$		US$
Singapore		879,086		1,978,103
Hong Kong		189,518		902,762
China		118,089		19,151
Total		1,186,693		2,900,016
Revenue by geographical		1,186,693		2,900,016

Total assets by geographical

	As of March 31, 2026			As of September 30, 2025
	US$			US$
Singapore		15,713,288			17,159,784
Hong Kong		2,555,043			2,101,147
China		230,153			130,939
Cayman		12,879,197			13,266,147
Other		107,666			108,303
Elimination adjustment		(14,763,494	)		(14,549,016	)
Total		16,721,853			18,217,304
Total assets by geographical		16,721,853			18,217,304

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

Schedule of other income (loss), net (Details) - USD ($)	6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Other Income and Expenses [Abstract]
Interest income	$ 361,398	$ 1,162
Government grant	1,168
Exchange (loss) gain	(29,805)	112,322
Others	487	130,853
Total other income	$ 333,248	$ 244,337

Other income (loss), net (Tables)

6 Months Ended

Mar. 31, 2026

Other Income and Expenses [Abstract]

Schedule of other income (loss), net

	2026			2025
	Six months ended March 31,
	2026			2025
	US$			US$
Interest income		361,398			1,162
Government grant		1,168			-
Exchange (loss) gain		(29,805	)		112,322
Others		487			130,853
Total		333,248			244,337

Income taxes (Details Narrative) - USD ($)	6 Months Ended
Income taxes (Details Narrative) - USD ($)	Mar. 31, 2026	Mar. 31, 2025
SINGAPORE \| Singapore Enterprise Income Tax Law [Member]
Operating Loss Carryforwards [Line Items]
Statutory tax rate	17.00%	17.00%
Taxable income tax rate percentage	75.00%
Taxable income	$ 10,000
Exempted taxable income tax rate percentage	50.00%
Exempted taxable income	$ 190,000
HONG KONG \| Inland Revenue, Hong Kong [Member]
Operating Loss Carryforwards [Line Items]
Profits tax rate remaining percentage	16.50%
HONG KONG \| HongKong Enterprise Income Tax Law [Member]
Operating Loss Carryforwards [Line Items]
Assessable profits	$ 2,000,000
Remaining assessable profits	$ 2,000,000	$ 2,000,000
Profits tax rate remaining percentage	16.50%
HONG KONG \| HongKong Enterprise Income Tax Law [Member] \| Inland Revenue, Hong Kong [Member]
Operating Loss Carryforwards [Line Items]
Assessable profits percentage	8.25%
HONG KONG \| Inland Revenue, Hong Kong [Member]
Operating Loss Carryforwards [Line Items]
Profits tax rate remaining percentage		16.50%
CHINA \| PRC Enterprise Income Tax Law [Member]
Operating Loss Carryforwards [Line Items]
Statutory tax rate	25.00%	25.00%
BELIZE \| Belize Enterprise Income Tax Law [Member]
Operating Loss Carryforwards [Line Items]
Statutory tax rate	25.00%	25.00%

Summary of significant accounting policies (Policies)

6 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Basis of presentation

Basis of presentation

Consolidation

Consolidation

Foreign currency translation / transactions

Foreign currency translation / transactions

Use of estimates

Use of estimates

Cash and cash equivalents

Cash and cash equivalents

Cash and cash equivalents represent cash and deposit with financial institution with original maturities of three months or less. They are unrestricted as to withdrawal or use.

Credit losses

Credit losses

Accounts receivable

Accounts receivable

Deposits and prepayments

Deposits and prepayments

Deposits and prepayments are classified as either current or non-current based on the terms of the respective agreements.

Property and equipment, net

Property and equipment, net

Computer equipment		1 years
Furniture & fitting		3 years
Leasehold improvement		Number of years on the lease
Office equipment		1 years

Impairment of long-lived assets

Impairment of long-lived assets

Fair value measurements

Fair value measurements

Level 1	- observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.
Level 2	- other inputs that are directly or indirectly observable in the marketplace.
Level 3	- unobservable inputs which are supported by little or no market activity.

Revenue recognition

Revenue recognition

-	provides all of the benefits received and consumed simultaneously by the client;

-	creates and enhances an asset that the client controls as the Company performs; or

-	does not create an asset with an alternative use to the Company and the Company has an enforceable right to payment for performance complete to date.

We currently generate our revenues from the following main sources:

License application, maintenance and renewal income

License application, maintenance and renewal income

We enter into distinct contracts with our customers for the provision of the license application, maintenance and renewal services.

License application

License maintenance

License renewal

License renewal occurs over a short period of time and is recognized at a point in time when the performance obligation has been satisfied by the renewal of the license.

Corporate secretarial and other services income

Corporate secretarial and other services income

We enter into distinct contracts with our customers for the provision of the corporate secretarial and other services.

Corporate secretarial

We render the corporate secretarial service throughout the contractual period and we recognize the revenue over the contract term.

Consultancy services

Revenue is recognized at the point when the performance obligation has been fulfilled or the deliverables are delivered based on the specific terms of the contract.

Outsourcing services

The Company considers the following indicators amongst others when determining whether it is acting as a principal in the contract where revenue would be recorded on a gross basis:

(i) the Company is primarily responsible for fulfilling the promise to provide the specified products or services;

(ii) the Company has control over services provided in which the prescription issued by our service providers is under the clinic name of the Company; and

(iii) the Company has discretion in establishing the price for the specified products or services.

Segmental reporting

Segmental reporting

The CODM assesses segment performance and allocates resources based on net income, which is also reported in the Company’s consolidated statements of income.

Contract assets and contract liabilities

Contract assets and contract liabilities

Concentrations and credit risk

Concentrations and credit risk

Customers that consisted of more than 10% of total sales for the six months ended March 31, 2026 and 2025 were as follows:

	Six Months Ended March 31,
	2026			2025
Customer A		14.42	%		34.42	%
Customer B		-			19.15	%
Customer C		-			10.51	%

The following table sets forth information as to the Company’s total accounts receivable for above major customers as of March 31, 2026 and September 30, 2025:

Schedule of accounts receivable

	As of March 31, 2026			As of September 30, 2025
Customer A		3.33	%		1.66	%
Customer B		79.49	%		90.57	%
Customer C		1.84	%		-	%

There were no suppliers accounted for more than 10% of total cost of sales for the six months ended March 31, 2026.

There was one supplier accounted for 11.05% of total cost of sales for the six months ended March 31, 2025.

Employee benefits

Employee benefits

Employee benefits are recognized as an expense, unless the cost qualifies to be capitalized as an asset.

Defined contribution plans

Related parties

Related parties

The Company follows ASC 850 Related Party Disclosures for the identification of related parties and disclosure of related party transactions.

Income taxes

Income taxes

Leases

Leases

Statement of cash flows

Earnings per share

Earnings per share

Interest rate risk

Interest rate risk

Recent accounting pronouncements

Recent accounting pronouncements

Organization and business overview (Tables)

6 Months Ended

Mar. 31, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of consolidated financial statements

The unaudited consolidated financial statements of the Company include the following entities:

Name	Date of incorporation	Percentage of direct or indirect interests	Place of incorporation	Principal activities
Enigmatig (BVI) Limited	27 Oct, 2022	100%	British Virgin Islands	Holding company
Enigmatig Pte Ltd	25 Dec, 2018	100%	Singapore	Management Consultancy Services
Enigmatig (Belize) Limited	26 Jan, 2017	100%	Belize	Formation or management of International Business Companies
Enigmatig Corp Limited	24 May, 2013	100%	Seychelles	Management Consultancy Services
Enigmatig Consulting Limited	29 Aug, 2018	100%	Hong Kong	Consultancy Services
Shanghai Enigmatig Information Consultancy Limited	23 Jul, 2019	100%	China	Consultancy Services

Deposits (Tables)

6 Months Ended

Mar. 31, 2026

Schedule Of Deposits

Schedule of deposits

	As of March 31, 2026		As of September 30, 2025
	US$		US$
Rent deposit		206,962		178,616
Utilities deposit		1,067		728
Deposit for commodity purchase		-		2,000,175
Total deposit		208,029		2,179,519

Other current assets

6 Months Ended

Mar. 31, 2026

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other current assets

5	Other current assets

Schedule of other current assets

	As of March 31, 2026		As of September 30, 2025
	US$		US$
Prepayments		245,532		394,854
Other receivables		361,986		183,929
Other current assets		607,518		578,783

Prepayments included primarily prepaid operating expenses of foreign operation. Other receivables mainly included receivable for interest earned from fixed deposit held in the bank.

Income taxes (Tables)

6 Months Ended

Mar. 31, 2026

Income Tax Disclosure [Abstract]

Schedule of components of the provision for income taxes

Significant components of the provision for income taxes are as follows:

	2026		2025
	Six months ended March 31,
	2026		2025
	US$		US$
Income tax expense is comprised of the following:
Deferred income tax		-		-
Current income tax		30,139		257,343
Total income tax expense		30,139		257,343

Schedules of customer concentration risk (Details) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Customer A [Member]
Product Information [Line Items]
Concentration risk percentage	14.42%	34.42%
Customer B [Member]
Product Information [Line Items]
Concentration risk percentage		19.15%
Customer C [Member]
Product Information [Line Items]
Concentration risk percentage		10.51%

- Definition

For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

+ References + Details

Schedule of accounts receivable, net (Details) - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Credit Loss [Abstract]
Accounts receivable	$ 897,829	$ 1,237,290
Less: allowance for credit losses
Total accounts receivable	$ 897,829	$ 1,237,290

Related party transactions and balances (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2026	Sep. 30, 2025
Related Party Transaction [Line Items]
Due from related party	$ 361,986	$ 183,929
Desfran Consulting DMCC [Member]
Related Party Transaction [Line Items]
Due from related party	525,967	$ 29,733
Amounts of transaction	325,000
Desmond Foo [Member]
Related Party Transaction [Line Items]
Due from related party	23,915
Amounts of transaction	$ 8,172

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477657/942-210-S45-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147478478/942-210-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(7)(e)(1)(i))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
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-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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-Name Accounting Standards Codification
-Section 45
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477383/970-810-45-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Schedule of cash and cash equivalents (Details) - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Cash and Cash Equivalents [Abstract]
Cash in hand	$ 1,447	$ 1,404
Cash held at banks	13,206,356	13,204,602
Total cash and cash equivalents	$ 13,207,803	$ 13,206,006

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

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Reference 9: http://www.xbrl.org/2003/role/exampleRef
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-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 10: http://www.xbrl.org/2003/role/exampleRef
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-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479168/946-830-55-12

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(2))
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-URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1
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+ Details

Schedule of non-cancellable lease contract (Details)	6 Months Ended
Schedule of non-cancellable lease contract (Details)	Mar. 31, 2026
Lease Contractual Term One [Member]
Lessee, Lease, Description [Line Items]
Description of lease	Office premise, Unit 1002B2-22, 10/F, Sunbeam Centre, 27 Shing Yip Street, Kwun Tong, Kowloon, Hong Kong.
Lease term	2 years
Lease Contractual Term Two [Member]
Lessee, Lease, Description [Line Items]
Description of lease	Office premise, Room 1903 ( Part ), No.1701, West Beijing Road, Jing ‘an District, Shanghai
Lease term	3 years
Lease Contractual Term Three [Member]
Lessee, Lease, Description [Line Items]
Description of lease	Office premise, 3 Shenton Way, #23-01, Shenton House, Singapore 068805.
Lease term	1 year 3 months
Lease Contractual Term Four [Member]
Lessee, Lease, Description [Line Items]
Description of lease	Office premise, 3 Shenton Way, #09-05, Shenton House, Singapore 068805.
Lease term	2 years 6 months
Lease Contractual Term Five [Member]
Lessee, Lease, Description [Line Items]
Description of lease	Office premise, 16 Raffles Quay, #30-01/02, Hong Leong Building, Singapore 048581.
Lease term	3 years 4 months
Lease Contractual Term Six [Member]
Lessee, Lease, Description [Line Items]
Description of lease	Office premise, 23B, 2-8 Scrutton Street, London EC2A 4RJ.
Lease term	5 years
Lease Contractual Term Seven [Member]
Lessee, Lease, Description [Line Items]
Description of lease	Office premise, 23A, 2-8 Scrutton Street, London EC2A 4RJ.
Lease term	5 years
Lease Contractual Term Eight [Member]
Lessee, Lease, Description [Line Items]
Description of lease	Office premise, Room No.901, 9/F Nan Fung Tower, 88 Connaught Road, Central, Hong Kong.
Lease term	3 years

Schedule of operating lease consolidated balance sheets (Details) - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Right-of-use Assets And Operating Lease Liabilities
Right-of-use assets	$ 838,354	$ 721,176
Lease liabilities
Current	359,899	300,824
Non-current	465,132	407,622
Lease liabilities	$ 825,031	$ 708,446

Right-of-use assets and operating lease liabilities

6 Months Ended

Mar. 31, 2026

Right-of-use Assets And Operating Lease Liabilities

Right-of-use assets and operating lease liabilities

6	Right-of-use assets and operating lease liabilities

The Company determines if a contract contains a lease at inception. US GAAP requires that the Company’s leases be evaluated and classified as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option which results in an economic penalty.

As of March 31, 2026, the Company had six office premise lease agreements with lease terms ranging from 1one to five years, respectively. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. Upon adoption of ASU 2016-02, no right-of-use (“ROU”) assets nor lease liability was recorded for the lease with a lease term with one year.

As of March 31, 2026, the Company had the following non-cancellable lease contracts.

Description of lease		Lease term
Office premise, Unit 1002B2-22, 10/F, Sunbeam Centre, 27 Shing Yip Street, Kwun Tong, Kowloon, Hong Kong.		2 years (expired in August 2025)
Office premise, Room 1903 ( Part ), No.1701, West Beijing Road, Jing ‘an District, Shanghai		3 years
Office premise, 3 Shenton Way, #23-01, Shenton House, Singapore 068805.		1 year 3 months (expired in November 2024)
Office premise, 3 Shenton Way, #09-05, Shenton House, Singapore 068805.		2 years 6 months
Office premise, 16 Raffles Quay, #30-01/02, Hong Leong Building, Singapore 048581.		3 years 4 months
Office premise, 23B, 2-8 Scrutton Street, London EC2A 4RJ.		5 years
Office premise, 23A, 2-8 Scrutton Street, London EC2A 4RJ.		5 years
Office premise, Room No.901, 9/F Nan Fung Tower, 88 Connaught Road, Central, Hong Kong.		3 years

(a)

Amount recognized in the consolidated balance sheet:

	As of March 31, 2026		As of September 30, 2025
	US$		US$
Right-of-use assets		838,354		721,176
Lease liabilities
Current		359,899		300,824
Non-current		465,132		407,622
Lease liabilities		825,031		708,446

(b)

A summary of operating lease expenses recognized in the Company’s consolidated statements of operations is as follows:

Schedule of operating lease activities

	2026		2025
	Six months ended March 31,
	2026		2025
	US$		US$
Amortization of right-of-use assets		172,178		36,424
Interest of lease liabilities		19,615		2,238
Total operating lease expenses		191,793		38,662

Cash flow information related to leases consists of the following:

	2026		2025
	Six months ended March 31,
	2026		2025
	US$		US$
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases		192,002		34,337

Lease commitment

Future minimum lease payments under non-cancellable operating lease agreements as of March 31, 2026 were as follows:

	Minimum lease payment
	US$
Twelve months ending March 31,
2027		390,675
2028		362,638
2029		69,325
2030		41,378
2031		20,691
Total future minimum lease payments		884,707
Less imputed interest		(59,676	)
Present value of operating lease liabilities		825,031
Less: current portion		(359,899	)
Long-term portion		465,132

The following summarizes other supplemental information about the Company’s lease as of March 31, 2026 and September 30, 2025:

	As of March 31, 2026			As of September 30, 2025
Weighted average discount rate		4.53	%		3.33	%
Weighted average remaining lease term		2.51 years			2.43 years

Other current assets (Tables)

6 Months Ended

Mar. 31, 2026

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of other current assets

	As of March 31, 2026		As of September 30, 2025
	US$		US$
Prepayments		245,532		394,854
Other receivables		361,986		183,929
Other current assets		607,518		578,783

Schedule of cash flow information related to leases (Details) - USD ($)	6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Right-of-use Assets And Operating Lease Liabilities
Operating cash flows from operating leases	$ 192,002	$ 34,337

Schedule of accounts receivable (Details) - Customer Concentration Risk [Member] - Accounts Receivable [Member]	6 Months Ended	12 Months Ended
	Mar. 31, 2026	Sep. 30, 2025
Customer A [Member]
Product Information [Line Items]
Concentration risk percentage	3.33%	1.66%
Customer B [Member]
Product Information [Line Items]
Concentration risk percentage	79.49%	90.57%
Customer C [Member]
Product Information [Line Items]
Concentration risk percentage	1.84%

- Definition

+ References + Details

Cash and cash equivalents (Tables)

6 Months Ended

Mar. 31, 2026

Cash and Cash Equivalents [Abstract]

Schedule of cash and cash equivalents

	As of March 31, 2026		As of September 30, 2025
	As of March 31, 2026		As of September 30, 2025
	US$		US$
Cash in hand		1,447		1,404
Cash held at banks		13,206,356		13,204,602
Total cash and cash equivalents		13,207,803		13,206,006

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:
Net profit / (loss)	$ (1,963,464)	$ 1,233,560
Adjustments to reconcile net profit / (loss) to net cash provided by operating activities:
Depreciation	35,110	8,273
Change in operating assets and liabilities:
Accounts receivable	340,212	454,615
Contract assets	(138,845)	438,859
Other current assets	(29,768)	(73,392)
Deposits	1,979,509	(159,983)
Accounts payable	73,773	71,491
Accruals and other current liabilities	137,823	(47,239)
Contract liabilities	255,110	(38,905)
Income taxes payable	(142,421)	252,655
Operating lease assets and liabilities	(209)	160
Net cash provided by operating activities	546,830	2,140,094
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(68,062)	(224,423)
Due from related party	(498,572)	(16,155)
Net cash used in investing activities	(566,634)	(240,578)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net proceeds from shareholder’s loan	24,027
Net cash provided by financing activities	24,027
Foreign currency translation	(2,426)	(116,720)
Net change in cash and cash equivalents	1,797	1,782,796
Cash, cash equivalents and restricted cash - beginning of period	13,206,006	1,593,037
Cash, cash equivalents and restricted cash - end of period	13,207,803	3,375,833
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest
Cash paid for income taxes	193,224	2,686
Non-cash operating and investing activities:
Accounts receivable collected on our behalf by shareholder
Right-of-use assets obtained in exchange for operating lease liabilities	$ 288,351	$ 777,877

Accounts receivable, net (Tables)

6 Months Ended

Mar. 31, 2026

Credit Loss [Abstract]

Schedule of accounts receivable, net

	As of March 31, 2026		As of September 30, 2025
	US$		US$
Accounts receivable		897,829		1,237,290
Less: allowance for credit losses		-		-
Total accounts receivable		897,829		1,237,290

Summary of significant accounting policies (Tables)

6 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Schedule of property and equipment estimated useful lives

Computer equipment		1 years
Furniture & fitting		3 years
Leasehold improvement		Number of years on the lease
Office equipment		1 years

Schedules of customer concentration risk

Customers that consisted of more than 10% of total sales for the six months ended March 31, 2026 and 2025 were as follows:

	Six Months Ended March 31,
	2026			2025
Customer A		14.42	%		34.42	%
Customer B		-			19.15	%
Customer C		-			10.51	%

Schedule of accounts receivable

The following table sets forth information as to the Company’s total accounts receivable for above major customers as of March 31, 2026 and September 30, 2025:

Schedule of accounts receivable

	As of March 31, 2026			As of September 30, 2025
Customer A		3.33	%		1.66	%
Customer B		79.49	%		90.57	%
Customer C		1.84	%		-	%

Schedule of other current assets (Details) - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepayments	$ 245,532	$ 394,854
Other receivables	361,986	183,929
Other current assets	$ 607,518	$ 578,783

Cover	6 Months Ended
Cover	Mar. 31, 2026
Cover [Abstract]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Mar. 31, 2026
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2026
Current Fiscal Year End Date	--09-30
Entity File Number	001-42703
Entity Registrant Name	ENIGMATIG LIMITED
Entity Central Index Key	0001982961
Entity Address, Address Line One	c/o 16 Raffles Quay
Entity Address, Address Line Two	#30-01
Entity Address, Address Line Three	Hong Leong Building
Entity Address, Country	SG
Entity Address, Postal Zip Code	048581

Commitment and contingencies

6 Months Ended

Mar. 31, 2026

Commitments and Contingencies Disclosure [Abstract]

Commitment and contingencies

14	Commitment and contingencies

For the details on future minimum lease payment under the non-cancelable operating leases as of March 31, 2026, please refer to a section headed “leases” set forth in the Notes to the Unaudited Consolidated Financial Statements.

As of March 31, 2026 and September 30, 2025, the Company did not have any capital commitments.

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2026	Sep. 30, 2025
Common Class A [Member]
Ordinary shares, par value	$ 0.000002	$ 0.000002
Ordinary shares, authorized	17,500,000,000	17,500,000,000
Ordinary shares, issued	12,255,200	12,255,200
Ordinary shares, outstanding	12,255,200	12,255,200
Common Class B [Member]
Ordinary shares, par value	$ 0.000002	$ 0.000002
Ordinary shares, authorized	7,500,000,000	7,500,000,000
Ordinary shares, issued	15,750,000	15,750,000
Ordinary shares, outstanding	15,750,000	15,750,000

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480100/505-10-S45-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477657/942-210-S45-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478478/942-210-S50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.6-05(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(4)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(16)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(7))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

+ Details

Consolidated Statements of Operations and Comprehensive Income / (Loss) (Unaudited) - USD ($)	6 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Statement [Abstract]
Corporate services income	$ 1,186,693	$ 2,900,016
Cost of sales	(1,164,955)	(729,724)
Gross profit	21,738	2,170,292
Operating expenses
Payroll and employee benefits	(1,202,209)	(217,665)
Depreciation expenses	(35,110)	(8,273)
Operating lease expenses	(191,793)	(38,662)
Other operating expenses	(859,199)	(659,126)
Total operating expenses	(2,288,311)	(923,726)
Profit / (loss) from operations	(2,266,573)	1,246,566
Other income
Other income, net	333,248	244,337
Total other income	333,248	244,337
Profit / (loss) before income tax expense	(1,933,325)	1,490,903
Income tax expense	(30,139)	(257,343)
Net profit / (loss)	(1,963,464)	1,233,560
Other comprehensive income / (loss)
Foreign currency translation adjustment	4,750	(98,747)
Total comprehensive income / (loss)	$ (1,958,714)	$ 1,134,813
Net Income (loss) per share attributable to ordinary shareholders
Basic	$ (0.07)	$ 0.05
Diluted	$ (0.07)	$ 0.05
Weighted average number of ordinary shares used in computing net income per share
Basic	28,005,200	25,000,000
Diluted	28,005,200	25,000,000

Accruals and other current liabilities (Tables)

6 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

Schedule of accruals and other current liabilities

	As of March 31, 2026		As of September 30, 2025
	US$		US$
Accruals:
Staff cost		216,344		100,691
Staff bonus		34,796		10,148
Other		9,466		11,944
Total		260,606		122,783

Schedule of future minimum lease payments (Details) - USD ($)	Mar. 31, 2026	Sep. 30, 2025
Right-of-use Assets And Operating Lease Liabilities
2027	$ 390,675
2028	362,638
2029	69,325
2030	41,378
2031	20,691
Total future minimum lease payments	884,707
Less imputed interest	(59,676)
Present value of operating lease liabilities	825,031	$ 708,446
Less: current portion	(359,899)	(300,824)
Long-term portion	$ 465,132	$ 407,622

Organization and business overview

6 Months Ended

Mar. 31, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and business overview

1	Organization and business overview

ENIGMATIG LIMITED is a holding company incorporated on May 30, 2023 under the laws of the Cayman Islands. The Company through its subsidiaries provide consultancy services. The main consultancy services include global operation and licensing advisory and corporate secretarial and support services. ENIGMATIG LIMITED, its subsidiaries are collectively referred to as the “Company” or “ENIGMATIG”.

On April 25, 2024, Desfran Holdings Limited formally changed its name to ENIGMATIG LIMITED.

The Company is headquartered in Singapore, with operations primarily in Singapore, Hong Kong and Shanghai.

A reorganization of the Company’s legal structure (the “Reorganization”) was completed on 19 August 2024. The Reorganization involved the transfer of 100% of the equity interests in Enigmatig Pte Ltd, Enigmatig Consulting Limited and its wholly owned subsidiary, Enigmatig Corp Limited and Enigmatig (Belize) Limited from its original shareholders to Enigmatig (BVI) Limited. Pursuant to the subscription applications and share transfer forms dated 19 August 2024, ENIGMATIG LIMITED issued 18,500 Class A ordinary shares of par or nominal value US$0.001 each to Teo Mingwen, Tay Chee Yang and certain other shareholders, as well as 31,499 Class B ordinary shares of par or nominal value US$0.001 each to Foo Chee Weng Desmond, in consideration for them transferring their respective shareholdings in Enigmatig (BVI) Limited to ENIGMATIG LIMITED, upon completion of which Enigmatig (BVI) Limited became the wholly owned subsidiary of ENIGMATIG LIMITED. Consequently, ENIGMATIG LIMITED became the ultimate holding company of all the entities mentioned above.

On February 28, 2025, shareholders’ resolutions were passed to authorize the sub-division of each of the Company’s issued and unissued shares into 500 ordinary shares such that the authorized share capital of the Company was changed from US$50,000 divided into 50,000,000 ordinary shares of a nominal or par value of US$0.001 each, comprising 35,000,000 Class A ordinary shares of a nominal or par value of US$0.001 each, and 15,000,000 Class B ordinary shares of a nominal or par value of US$0.001 each to US$50,000 divided into 25,000,000,000 ordinary shares of a nominal or par value of US$0.000002 each, comprising 17,500,000,000 Class A ordinary shares of a nominal or par value of US$0.000002 each, and 7,500,000,000 Class B ordinary shares of a nominal or par value of US$0.000002 each.

On June 20, 2025, the Company completed its IPO of 3,005,200 Class A ordinary shares at a public offering price of US$5.00 per share, including the partial exercise of the over-allotment option. The Class A ordinary shares are listed on the NYSE American under the ticker symbol “EGG.” Gross proceeds were US$15.0 million, with net proceeds of approximately US$13.7 million after commissions and other offering expenses.

The unaudited consolidated financial statements of the Company include the following entities:

Name	Date of incorporation	Percentage of direct or indirect interests	Place of incorporation	Principal activities
Enigmatig (BVI) Limited	27 Oct, 2022	100%	British Virgin Islands	Holding company
Enigmatig Pte Ltd	25 Dec, 2018	100%	Singapore	Management Consultancy Services
Enigmatig (Belize) Limited	26 Jan, 2017	100%	Belize	Formation or management of International Business Companies
Enigmatig Corp Limited	24 May, 2013	100%	Seychelles	Management Consultancy Services
Enigmatig Consulting Limited	29 Aug, 2018	100%	Hong Kong	Consultancy Services
Shanghai Enigmatig Information Consultancy Limited	23 Jul, 2019	100%	China	Consultancy Services

Organization and business overview (Details Narrative) - USD ($)				6 Months Ended
	Jun. 20, 2025	Feb. 28, 2025	Aug. 19, 2024	Mar. 31, 2026	Mar. 31, 2025	Sep. 30, 2025	May 30, 2023
OrganizationAndBusinessOverviewLineItems [Line Items]
Common stock, conversion basis description		On February 28, 2025, shareholders’ resolutions were passed to authorize the sub-division of each of the Company’s issued and unissued shares into 500 ordinary shares such that the authorized share capital of the Company was changed from US$50,000 divided into 50,000,000 ordinary shares of a nominal or par value of US$0.001 each, comprising 35,000,000 Class A ordinary shares of a nominal or par value of US$0.001 each, and 15,000,000 Class B ordinary shares of a nominal or par value of US$0.001 each to US$50,000 divided into 25,000,000,000 ordinary shares of a nominal or par value of US$0.000002 each, comprising 17,500,000,000 Class A ordinary shares of a nominal or par value of US$0.000002 each, and 7,500,000,000 Class B ordinary shares of a nominal or par value of US$0.000002 each.
Underwriting discounts, commissions, and offering expenses				$ 859,199	$ 659,126
Common Class A [Member]
OrganizationAndBusinessOverviewLineItems [Line Items]
Number of ordinary shares issued			18,500
Ordinary shares, par value			$ 0.001	$ 0.000002		$ 0.000002	$ 0.001
Common Class A [Member] \| IPO [Member]
OrganizationAndBusinessOverviewLineItems [Line Items]
Number of ordinary shares issued	3,005,200
Price per share	$ 5.00
Proceeds from issuance initial public offering	$ 15,000,000.0
Underwriting discounts, commissions, and offering expenses	$ 13,700,000
Common Class B [Member]
OrganizationAndBusinessOverviewLineItems [Line Items]
Number of ordinary shares issued			31,499
Ordinary shares, par value			$ 0.001	$ 0.000002		$ 0.000002	$ 0.001