ENTERPRISE-WIDE DISCLOSURE

3 Months Ended

Oct. 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 three months ended October 31,
	2023		2022
	(Unaudited)		(Unaudited)
Electronic Device Hardware Components Sales	$	59,902	$	104,194
Software and Website Development Services		19,230		–
Technical Consulting and Training Services		–		6,426
Software Maintenance and Business Promotion Services		15,263		13,750
Business Consulting Services		50,533		–
Global Logistics Services		1,181,720		–
Total revenues	$	1,326,648	$	124,370

Disaggregated information of revenues by regions are as follows:

	For the three months ended October 31,
	2023		2022
	(Unaudited)		(Unaudited)
Hong Kong	$	1,051,017	$	118,120
Vietnam		173,531		–
Japan		100,850		–
Singapore		1,250		6,250
Total revenues	$	1,326,648	$	124,370