CONCENTRATION

12 Months Ended

Jul. 31, 2025

CONCENTRATION

CONCENTRATION

NOTE 10 – CONCENTRATION

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

Revenue

	Percentage of Revenue						Percentage of
	Years Ended						Accounts Receivable
	July 31						July 31
	2025			2024			2025			2024
Customer A-related party		47.70	%		42.36	%		-			-
Customer B		25.37	%		-			-			-
Customer C		24.88	%		-			100.00	%		-
Customer D		1.25	%		57.64	%		-			-
Total (as a group)		99.20	%		100.00	%		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 year  ended July 31, 2024, all discontinued revenue of $66,667 was derived from one customer.

Cost of Revenue

	Percentage of Purchase						Percentage of
	Years Ended						Accounts payable for purchase
	July 31						July 31
	2025			2024			2025			2024
Supplier A-related party		10.62	%		-			0.00	%		-
Supplier B		10.28	%		-			0.00	%		-
Supplier C		28.37	%		-			-			-
Supplier D		12.66	%		-			-			-
Supplier E		21.11	%		-			-			-
Supplier F		4.76	%		-			100.00	%		-
Supplier G		-			65.36	%		-			-
Supplier H		-			25.98	%		-			-
Total (as a group)		87.80	%		91.34	%		100.00	%		0.00	%

Discontinue Cost of Revenue

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