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UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended
Oct. 31, 2025
Oct. 31, 2024
Cash flows from operating activities:    
Net (loss) $ (268,874) $ (91,948)
  Adjustments to reconcile net (loss) to net cash (used in) operating activities:    
Amortization of operating lease right-of-use asset 14,874 0
Accounts receivable (295,485) 0
Prepayment and other current assets 153,127 780
Inventory (582,912) 0
Lease security deposit 1,656 0
Advances from customers 155,000 0
Accounts payable 158,291 0
Income taxes payable (44,174) 2,189
Operating lease liabilities (15,590) 0
Accrued liabilities and other payables (3,316) 73,768
Net cash (used in) operating activities (727,403) (15,211)
Cash flows from financing activities:    
Deferred offering costs incurred 0 (74,125)
Net cash (used in) financing activities 0 (74,125)
Net (decrease) in cash (727,403) (89,336)
Cash, beginning 2,405,352 413,129
Cash, ending 1,677,949 323,793
Cash paid during the period for:    
Interest 0 0
Income taxes $ 51,920 $ 0