ENTERPRISE-WIDE DISCLOSURE

3 Months Ended

Oct. 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 three months ended
	October 31,
	2025		2024
Electronic Device Hardware Components Sales	$	–	$	–
Software and Website Development Services		–		–
Software Maintenance and Business Promotion Services		–		–
Sale of Minerals		505,465		–
Business Consulting Services		96,881		221,247
Global Logistics Services		3,215,881		2,759,693
Total revenues	$	3,818,227	$	2,980,940

Disaggregated information of revenues by regions are as follows:

	For the three months ended
	October 31,
	2025		2024
Hong Kong	$	2,836,113	$	2,576,170
Vietnam		–		166,770
Japan		154,029		238,000
Singapore		828,085		–
Total revenues	$	3,818,227	$	2,980,940