XML 38 R27.htm IDEA: XBRL DOCUMENT v3.25.3
CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited) (Tables)
3 Months Ended
Oct. 31, 2025
Condensed Financial Information Disclosure [Abstract]  
Schedule of balances 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        
Total liabilities   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 
Schedule of 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)
Schedule of statement of cash flow
        
   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