XML 32 R22.htm IDEA: XBRL DOCUMENT v3.21.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)
Sep. 30, 2021
Sep. 30, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES    
Period-end HKD:US$ exchange rate 0.12843 0.12903
Period average HKD:US$ exchange rate 0.12876 0.12885