CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited)

3 Months Ended

Oct. 31, 2025

Condensed Financial Information Disclosure [Abstract]

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited)

NOTE 11 — CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited)

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

	October 31,			July 31,
	2025			2025
ASSETS
Cash	$	800,865		$	2,177,414
Prepaid expense		56,250			39,373
Receivable to subsidiaries		1,647,584			497,584
Investment in subsidiaries		1,859,218			288,614
Total Assets	$	2,716,333		$	3,002,985
LIABILITIES
Accounts payable and other accrued liabilities	$	125		$	18,679
Due to related parties		–			–
		125			18,679
Stockholders’ equity
Series A Preferred stock, $0.0001 par value; 80,000 shares authorized; no shares issued and outstanding as of October 31, 2025 and July 31, 2025		–			–
Series B Preferred stock, $0.0001 par value; 80,000 shares authorized; 80,000 shares issued and outstanding as of October 31, 2025 and July 31, 2025		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; 16,531,803 shares issued and outstanding as of October 31, 2025 and July 31, 2025		1,653			1,653
Additional paid-in capital		5,845,505			5,845,505
Accumulated deficit		(3,130,958	)		(2,862,860	)
Total stockholders’ equity		2,716,208			2,984,306
Total Liabilities and Stockholders’ Equity	$	2,716,333		$	3,002,985

PARENT COMPANY STATEMENT OF OPERATIONS

	For the three months ended October 31,
	2025			2024
EXPENSE:
General and administrative	$	(256,709	)	$	(130,415	)
Selling and marketing		(4,410	)		–
OTHER INCOME
(Loss) gain from investment in subsidiaries		(6,979	)		9,968
Other income (expense) net		–			27,391
Total other (expense) income		(6,979	)		37,359
Net (loss)	$	(268,098	)	$	(93,056	)

PARENT COMPANY STATEMENT OF CASH FLOWS

	For the three months ended October 31,
	2025			2024
Cash flows from operating activities:
Net (loss)	$	(268,098	)	$	(93,056	)
Adjustments to reconcile net income to net cash (used in) operating activities:
Warrants issuance to consultant		–			–
Share of (gain) from investment in subsidiaries		6,979			(9968	)
Change in operating assets and liabilities:
Prepaid expense and other assets		53,123			780
Accounts payable and other accrued liabilities		(18,553	)		56,399
Net cash (used in) operating activities		(226,549	)		(45,845	)
Cash flows from financing activities:
Operating proceeds from subsidiaries		–			200,000
Repayment of working capital advance to subsidiary		(1,150,000	)		–
Working capital advance from related party		–			–
Proceeds received from public or private offerings		–			–
Deferred offering costs incurred		–			(74,125	)
Net cash provided by financing activities		(1,150,000	)		125,875
Net (decrease) increase in cash and cash equivalents		(1,376,549	)		80,030
Cash and cash equivalents at beginning		2,177,414			14,621
Cash and cash equivalents at ending	$	800,865		$	94,651