CONCENTRATION

6 Months Ended

Jan. 31, 2025

CONCENTRATION

CONCENTRATION

NOTE 8 – CONCENTRATION

As of January 31, 2025 and July 31,2024 and for six months ended January 31, 2025 and 2024, customer and supplier concentrations (more than 10%) were as follows:

Revenue and accounts receivable

Revenue

	Percentage of Revenue					Percentage of
	Six Months Ended					Accounts Receivable
	January 31					January 31		July 31
	2025			2025		2025		2024
Customer A-related party		90.45	%		-		-		-
Total (as a group)		90.45	%		-		-		-

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 six months ended January 31, 2024, all discontinued revenue of $50,000 was derived from one customer.

Cost of Revenue

	Percentage of Purchase					Percentage of
	Six Months Ended					Accounts payable for purchase
	January 31,					January 31			July 31
	2025			2024		2025			2024
Supplier A-related party		52.88	%		-		12.55	%		-
Supplier B		47.12	%		-		87.45	%		-
Total (as a group)		100.00	%		-		100.00	%		-

Discontinue Cost of Revenue

During the six ended January 31, 2024, the discontinues cost of revenue of $47,275 was for the payroll expenses related to a member of the Company’s board of directors, who performed the consulting services