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DISCOUNTINED OPERATIONS
12 Months Ended
Jul. 31, 2025
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.

 

As of July 31, 2025, and 2024, the assets and liabilities of the Company related to Healthcare consulting operations were $0, respectively.

 

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

 

 

 

Year Ended

 

 

 

July 31

 

 

 

2024

 

Revenues -related party

 

$66,667

 

Cost of revenues -related party

 

 

62,743

 

Gross Profit

 

 

3,924

 

Operating expenses

 

 

-

 

Income from discontinued operations before income taxes

 

 

3,924

 

Income tax benefit

 

 

-

 

Income from discontinued operations

 

$3,924

 

 

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

 

 

 

Year Ended

 

 

 

July 31,

 

 

 

2024

 

Net income

 

$3,924

 

Changes in operating assets and liabilities:

 

 

 

 

Accounts receivable

 

 

8,333

 

Net cash provided by operating activities

 

$12,257

 

 

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