ENTERPRISE-WIDE DISCLOSURE

12 Months Ended

Jul. 31, 2025

Segment Reporting [Abstract]

ENTERPRISE-WIDE DISCLOSURE

NOTE 10 — 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 (Hong Kong, Vietnam, Japan 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 years ended
	July 31,
	2025		2024
Electronic Device Hardware Components Sales	$	–	$	103,382
Software and Website Development Services		–		19,230
Software Maintenance and Business Promotion Services		–		29,276
Business Consulting Services		276,590		144,975
Global Logistics Services		9,006,407		8,320,402
Total revenues	$	9,282,997	$	8,617,265

Disaggregated information of revenues by regions are as follows:

	For the years ended
	July 31,
	2025		2024
Hong Kong	$	8,108,467	$	6,637,414
Vietnam		166,770		953,251
Japan		954,135		1,025,350
Singapore		53,625		1,250
Total revenues	$	9,282,997	$	8,617,265