CONCENTRATION

12 Months Ended

Jul. 31, 2024

CONCENTRATION

CONCENTRATION

NOTE 9 – CONCENTRATION

As of July 31, 2024 and 2023, customer and supplier concentrations (more than 10%) were as follows:

Revenue

	Percentage of Revenue					Percentage of
	For Years Ended					Accounts Receivable
	July 31					July 31		July 31
	2024			2023		2024		2023
Customer A		57.64	%		-		-		-
Customer B-related party		42.36	%		-		-		-
Total (as a group)		100.00	%		-		-		-

Discontinue Revenue

On March 1, 2022, the Company entered in a consulting agreement in the field of Healthcare with a monthly fee of $8,333, with First DP Ventures, LP. The services were performed by a member of the Company’s board of directors pursuant to an Employment Contract. The consulting agreement was terminated on March 29, 2024.  During the years ended July 31, 2024 and 2023, all discontinued revenue of $66,667 and $100,001 and as of July 31, 2024 and 2023, the accounts receivable of $0 and $8,333 were derived from one customer, respectively.

Cost of Revenue

	Percentage of Purchase					Percentage of
	For Years Ended					Accounts payable for purchase
	July 31					July 31		July 31
	2024			2023		2024		2023
Supplier A		65.36	%		-		-		-
Supplier B		25.98	%		-		-		-
Total		91.34	%		-		-		-

Discontinue Cost of Revenue

During the years ended July 31, 2024, and 2023, the discontinues cost of revenue of $62,743 and $94,629 was for the payroll expenses related to a member of the Company’s board of directors, who performed the consulting services.