CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Tables)

6 Months Ended

Jan. 31, 2025

Condensed Financial Information Disclosure [Abstract]

Schedule of 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

Schedule of statement of operations

	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

Schedule of statement of cash flow

	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