Income Tax (Tables)

6 Months Ended

Apr. 30, 2025

Income Tax Disclosure [Abstract]

Schedule of reconciliation of income tax expense

	For Six Months Ended April 30, 2025			For Six Months Ended April 30, 2024
Net profit (loss) before income tax	$	(126,727	)	$	(22,129	)
Tax expense (benefit) at the statutory tax rate		(26,613	)		(4,647	)
Tax effect of
Valuation allowance		26,613			4,647
Net operating loss tax assets deduction		–			–
Income tax expense (benefit)	$	–		$	–

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 April 30, 2025		For Three Months Ended April 30, 2024
Net profit (loss) before income tax	$	882,904	$	–
Tax expense (benefit) at the statutory tax rate		145,679		–
Tax effect of
Valuation allowance		–		–
Net operating loss tax assets deduction		–		–
Income tax expense (benefit)	$	145,679	$	–

Schedule of deferred tax assets

	April 30, 2025			October 31, 2024
Net Deferred Tax Asset Non-Current:
Net Operating Loss Carry-Forward	$	126,727		$	22,129
Effective tax rate		21.0%			21.0%
Expected Income Tax Benefit from NOL Carry-Forward		26,613			4,647
Less: Valuation Allowance		(26,613	)		(4,647	)
Deferred Tax Asset, Net of Valuation Allowance	$	–		$	–

Hong Kong

	April 30, 2025			October 31, 2024
Net Deferred Tax Asset Non-Current:
Net Operating Loss Carry-Forward	$	–		$	–
Effective tax rate		–	%		–	%
Expected Income Tax Benefit from NOL Carry-Forward		–			–
Less: Valuation Allowance		–			–
Deferred Tax Asset, Net of Valuation Allowance	$	–		$	–