CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

6 Months Ended

Jan. 31, 2025

Condensed Financial Information Disclosure [Abstract]

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

NOTE 10 — CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

The Company performed a test on the restricted net assets of its consolidated subsidiaries in accordance with Rule 4-08(e)(3) of Regulation S-X promulgated by the SEC, “General Notes to Financial Statements” and concluded that it was applicable and the Company is required to disclose the required financial statement information for the parent company.

The subsidiaries did not pay any dividends to the parent during the periods presented. For the purpose of presenting parent only financial information, the Company records its investment in its subsidiaries under the equity method of accounting. Such investments are presented on the separate parent only balance sheets as “investment in subsidiaries” and the income (loss) of the subsidiaries is presented as “share of income (loss) of subsidiaries.” Certain information and footnote disclosures generally included in financial statements prepared in accordance with U.S. GAAP have been condensed or are not required.

PARENT COMPANY BALANCE SHEET

	January 31,			July 31,
	2025			2024
ASSETS
Cash	$	11,876		$	14,621
Prepaid expense		5,445			1,820
Investment in subsidiaries		687,174			781,661
Total Assets	$	704,495		$	798,102
LIABILITIES
Accounts payable and other accrued liabilities		166,800			54,000
Payable to subsidiaries		512,416			312,416
Due to related parties		2,271			2,271
Total Liabilities	$	169,071		$	56,271
Stockholders’ Equity
Series A Preferred stock, $0.0001 par value; 80,000 shares authorized; no shares issued and outstanding as of January 31, 2025 and July 31, 2024		–			–
Series B Preferred stock, $0.0001 par value; 80,000 shares authorized; 80,000 shares issued and outstanding as of January 31, 2025 and July 31, 2024		8			8
Undesignated preferred stock, $0.0001 par value; 19,920,000 shares authorized; no shares issued and outstanding		–			–
Common stock, $0.0001 par value, 100,000,000 shares authorized; 14,781,803 shares issued and outstanding as of January 31, 2025 and July 31, 2024		1,478			1,478
Additional paid-in capital		962,416			962,416
Accumulated deficit		(428,478	)		(222,071	)
Total Stockholders’ Equity		535,424			741,831
Total Liabilities and Stockholders’ Equity	$	704,495		$	798,102

	For the six months ended January 31,
	2025			2024
EXPENSE:
General and administrative	$	(265,185	)	$	(197,930	)
OTHER INCOME
Gain from investment in subsidiaries		31,387			263,279
Other income net		27,391			–
Total other income		58,778			263,279
Net (loss)	$	(206,407	))	$	65,349

PARENT COMPANY STATEMENT OF CASH FLOWS

	For the six months ended January 31,
	2025			2024
Cash flows from operating activities:
Net (loss)	$	(206,407	)	$	65,349
Adjustments to reconcile net income to net cash provided by operating activities:
Share of (gain) from investment in subsidiaries		(31,387	)		(263,279	)
Change in operating assets and liabilities:
Prepaid expense and other assets		(3,625	)		1500
Accounts payable and other accrued liabilities		112,799			(7,578	)
Net cash (used in) operating activities		(128,620	)		(204,008	)
Cash flows from financing activities:
Proceeds received from private offerings					433,213
Repayment of operating funds to related party					(178,097	)
Operating proceeds from subsidiaries		200,000			–
Deferred offering costs incurred		(74,125	)		–
Net cash provided by financing activities		125,875			255,116
Net (decrease) increase in cash and cash equivalents		(2,745	)		51,108
Cash and cash equivalents at beginning		14,621			66,553
Cash and cash equivalents at ending	$	11,876		$	117,661