DISCOUNTINUED OPERATIONS (Tables)

3 Months Ended

Oct. 31, 2025

DISCOUNTINUED OPERATIONS

Schedule of share purchase agreement and the amounts of the assets acquired and liabilities assumed at the share purchase agreement

	October 31,
	2024
Cash	$	12,710
Accounts receivable		188
Homes inventory for sales		1,684,279
Total current assets from discontinued operations		1,697,177
Property and equipment, net		1,971,677
Total assets from discontinued operations	$	3,668,854
Accounts payable and accrued liabilities		13,044
Loan payable - current portion		25,000
Due to My City Builders, Inc.		2,361,742
Due to related parties		1,298,478
Bank borrowings - current portion, net		431,072
Total current liabilities from discontinued operations		4,129,336
Bank borrowings, net		710,438
Loan payable		25,000
Total liabilities from discontinued operations	$	4,864,774

Schedule of discontinued operations

	October 31,
	2024
Revenues
Rental income	$	25,528
Total revenues from discontinued operations		25,528
Operating expenses:
Cost of rental homes		6,593
Depreciation		14,951
General and administrative		7,211
Professional fees		13,520
Total operating expenses from discontinued operations	$	42,275
Loss from discontinued operations		(16,747	)
Other income and expense:
Interest expense		(19,921	)
Total other expenses from discontinued operations	$	(19,921	)
Loss before income taxes		(36,668	)
Income taxes		-
Loss from discontinued operation, net of tax	$	(36,668	)

Schedule of discontinued cash flows

	October 31,
	2024
Cash Flows from Discontinued Operating Activities:
Net loss	$	(36,668	)
Adjustments to reconcile net loss to net cash used in discontinued operating activities:
Depreciation		14,951
Amortization of debt discount		744
Accounts receivable		2,419
Accounts payable and accrued liabilities		(49,394	)
Homes inventory cost for sales		(71,275	)
Due to related parties		(20,287	)
Net cash used in discontinued operating activities		(159,510	)
Cash Flows from Discontinued Investing Activities:
Payments for construction		(153,435	)
Net cash used in discontinued investing activities		(153,435	)
Cash Flows from Discontinued Financing Activities:
Proceeds from bank borrowing		99,258
Repayment of bank borrowing		(1,798	)
Repayment of loans payable - related party		(28,500	)
Advances from related parties		239,000
Net cash provided by discontinued financing activities		307,960
Net change in cash		(4,985	)
Cash, beginning of period		17,695
Cash, end of period	$	12,710
Supplemental cash flow information
Cash paid for interest	$	25,290
Cash paid for taxes	$	-