Taxes (Tables)

12 Months Ended

Jul. 31, 2024

Taxes [Abstract]

Schedule of Reconciles the Statutory Federal Rate

The following table reconciles the statutory federal rate of 21% for the years ended July 31, 2024 and 2023 to the Company’s effective tax rate:

	For the Years Ended July 31,
	2024			2023
	%			%
Statutory federal rate		21			21.0
State tax rate, net of statutory federal effect		8.8			8.8
Rate differential		(17.2	)		(23.8	)
Permanent difference on non-deductible expenses		(0.1	)		(0.1	)
Permanent difference on non-taxable income		0.5			-
Utilization of net operation losses brought forward		-			(4.8	)
Change in valuation allowance		(13.1	)		(2.2	)
Effective tax rate		(0.1	)		(1.1	)

Schedule of Deferred Tax Assets and Liabilities

The Company’s deferred tax assets and liabilities are comprised of the following:

	As of July 31,
	2024			2023
Net operating losses	$	743,120		$	282,004
Operating lease		-			13,780
Property, equipment and others		-			11,503
Gross deferred tax assets		743,120			307,287
Operating lease		(6,565	)		-
Property, equipment and others		(10,262	)		-
Gross deferred tax liabilities		(16,827	)		-
Gross deferred tax assets, net of gross deferred tax liabilities		726,293			307,287
Less: valuation allowance		(726,293	)		(307,287	)
Deferred tax assets, net of valuation allowance	$	-		$	-