DISCOUNTINED OPERATIONS

12 Months Ended

Jul. 31, 2024

DISCOUNTINED OPERATIONS

DISCOUNTINED OPERATIONS

NOTE 3 – DISCOUNTINED OPERATIONS

On March 1, 2022, the Company entered in a consulting agreement in the field of Healthcare with a monthly payment of $8,333, with First DP Ventures, LP. The services were performed by a member of the Company’s board of directors. On March 29, 2024, the consulting agreement was terminated, and the Company implemented a plan to divest the Healthcare consulting to focus its resources on the new operations.

The following table is a summary of the assets and liabilities of the Company related to Healthcare consulting operations as of July 31, 2024 and July 31, 2023:

	July 31,		July 31,
	2024		2023
Accounts receivable	$	-	$	8,333
Total assets from discontinued operations	$	-	$	8,333

On April 30, 2024, the net amount of $2,664, accounts receivable of 8,333 and accounts payable - payroll  of $5,669, were collected and settled.

The following is a summary of discontinued operations for the years ended July 31, 2024 and 2023:

	Years Ended
	July 31,
	2024		2023
Revenues - related party	$	66,667	$	100,001
Cost of revenues - related party		62,743		94,629
Gross Profit		3,924		5,372
Operating expenses		-		-
Income from discontinued operations before income taxes		3,924		5,372
Income tax benefit		-		-
Income from discontinued operations	$	3,924	$	5,372

The following is a summary of discontinued cash flow for the years ended July 31, 2024 and 2023:

	Years Ended
	July 31,
	2024		2023
Net income	$	3,924	$	5,372
Changes in operating assets and liabilities:
Accounts receivable		8,333		(1	)
Net cash provided by operating activities	$	12,257	$	5,371

During the years ended July 31, 2024 and 2023, the Company did not have investing activities and financing activities from discontinued operations.