SEGMENT REPORTING

6 Months Ended

Jan. 31, 2024

Segment Reporting [Abstract]

SEGMENT REPORTING

10. SEGMENT REPORTING

ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. The Company has single reportable segment based on business unit, financial services business and two reportable segments based on country, Malaysia and Hong Kong.

In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes.

	For the Six Months Ended and As of January 31, 2024
By Business Unit	Financial Services Business			Total
Revenue	$	15,000		$	15,000
Cost of revenue		-			-
Operating expenses		(27,113	)		(27,113	)
Loss from operations		(12,113	)		(12,113	)
Total assets	$	4,888		$	4,888
Capital expenditure	$	-		$	-

	For the Six Months Ended and As of January 31, 2023
By Business Unit	Financial Services Business			Total
Revenue	$	10,000		$	10,000
Cost of revenue		-			-
Operating expenses		(13,226	)		(13,226	)
Loss from operations		(3,226	)		(3,226	)
Total assets	$	23,732		$	23,732
Capital expenditure	$	-		$	-

	For the Six Months Ended and As of January 31, 2024
By Country	United States		Hong Kong			Malaysia			Total
Revenue	$	-	$	15,000		$	-		$	15,000
Cost of revenue		-		-			-			-
Operating expenses		-		(17,113	)		(10,000	)		(27,113	)
Loss from operations		-		(2,113	)		(10,000	)		(12,113	)
Total assets	$	-	$	4,888		$	-		$	4,888
Capital expenditure	$	-	$	-		$	-		$	-

	For the Six Months Ended and As of January 31, 2023
By Country	United States		Hong Kong			Malaysia			Total
Revenue	$	-	$	5,000		$	5,000		$	10,000
Cost of revenue		-		-			-			-
Operating expenses		-		(6,613	)		(6,613	)		(13,226	)
Loss from operations		-		(1,613	)		(1,613	)		(3,226	)
Total assets	$	-	$	-		$	23,732		$	23,732
Capital expenditure	$	-	$	-		$	-		$	-