Income Tax (Tables)

3 Months Ended

Jan. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of reconciliation of income tax expense

	For Three Months Ended January 31, 2025			For Three Months Ended January 31, 2024
Net profit (loss) before income tax	$	(61,058	)	$	1,452
Tax expense (benefit) at the statutory tax rate		(12,822	)		305
Tax effect of
Valuation allowance		12,822			–
Net operating loss tax assets deduction		–			–
Income tax expense (benefit)	$	–		$	305

Hong Kong

Shenggang Excellence Limited operates in Hong Kong and is subject to the Hong Kong Profits Tax at the two-tiered profits tax rates from 8.25% to 16.5% on the estimated assessable profits arising in Hong Kong during the current period, after deducting a tax concession for the tax year.

	For Three Months Ended January 31, 2025			For Three Months Ended January 31, 2024
Net profit (loss) before income tax	$	(273,202	)	$	–
Tax expense (benefit) at the statutory tax rate		(22,539	)		–
Tax effect of
Valuation allowance		22,539			–
Net operating loss tax assets deduction		–			–
Income tax expense (benefit)	$	–		$	–

Schedule of deferred tax assets

	January 31, 2025			October 31, 2024
Net Deferred Tax Asset Non-Current:
Net Operating Loss Carry-Forward	$	61,058		$	32,557
Effective tax rate		21.0%			21.0%
Expected Income Tax Benefit from NOL Carry-Forward		12,822			6,837
Less: Valuation Allowance		(12,822	)		(6,837	)
Deferred Tax Asset, Net of Valuation Allowance	$	–		$	–

Hong Kong

	January 31, 2025			October 31, 2024
Net Deferred Tax Asset Non-Current:
Net Operating Loss Carry-Forward	$	273,202		$	–
Effective tax rate		8.25%			–%
Expected Income Tax Benefit from NOL Carry-Forward		22,539			–
Less: Valuation Allowance		(22,539	)		–
Deferred Tax Asset, Net of Valuation Allowance	$	–		$	–