Taxes (Tables)

12 Months Ended

Jul. 31, 2025

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, 2025, 2024 and 2023 to the Company’s effective tax rate:

	For the Years Ended July 31,
	2025			2024			2023
	%			%			%
Statutory federal rate		21.0			21.0			21.0
State tax rate, net of statutory federal effect		8.8			8.8			8.8
Rate differential		(8.9	)		(17.2	)		(23.8	)
Permanent difference on non-deductible expenses		(22.6	)		(0.1	)		(0.1	)
Permanent difference on non-taxable income		-			0.5			-
Utilization of net operation losses brought forward		1.7			-			(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,
	2025			2024
Net operating losses	$	664,513		$	743,120
Operating lease		-			-
Property, equipment and others		-			-
Gross deferred tax assets		664,513			743,120
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		664,513			726,293
Less: valuation allowance		(664,513	)		(726,293	)
Deferred tax assets, net of valuation allowance	$	-		$	-