ENTERPRISE WIDE DISCLOSURE

12 Months Ended

Jul. 31, 2023

Segment Reporting [Abstract]

ENTERPRISE WIDE DISCLOSURE

NOTE 8 — ENTERPRISE WIDE DISCLOSURE

The Company follows ASC 280, Segment Reporting, which requires companies to disclose segment data based on how management makes decisions about allocating resources to each segment and evaluates their performances. The Company’s chief operating decision-makers (i.e., the Company’s chief executive officer and his direct assistants, including the Company’s chief financial officer) review financial information presented on a consolidated basis, accompanied by disaggregated information about revenues, cost of revenues, and gross profit by business lines and by regions (primarily in Hong Kong and Singapore) for purposes of allocating resources and evaluating financial performance. There are no segment managers who are held accountable for operations, operating results and plans for levels or components below the consolidated unit level. Based on qualitative and quantitative criteria established by ASC 280, the Company considers itself to be operating within one reportable segment.

Disaggregated information of revenues by business lines are as follows:

	For the year ended July 31,
	2023		2022
Electronic Device Hardware Components Sales	$	294,880	$	500,500
Software and Website Development Services		10,000		–
Technical Consulting and Training Services		14,470		8,791
Software Maintenance and Business Promotion Services		86,776		243,548
Business Consulting Services		46,283		–
Total revenues	$	452,409	$	752,839

Disaggregated information of revenues by regions are as follows:

	For the year ended July 31,
	2023		2022
Hong Kong	$	395,633	$	595,719
Singapore		56,776		157,120
Total revenues	$	452,409	$	752,839