Income Tax (Tables)

9 Months Ended

Jul. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of reconciliation of income tax expense

	For Three Months Ended July 31, 2025			For Three Months Ended July 31, 2024
Net profit (loss) before income tax	$	(28,802	)	$	(6,048	)
Tax expense (benefit) at the statutory tax rate		(6,048	)		(1,270	)
Tax effect of
Valuation allowance		6,048			1,270
Net operating loss tax assets deduction		–			–
Income tax expense (benefit)	$	–		$	–

	For Nine Months Ended July 31, 2025			For Nine Months Ended July 31, 2024
Net profit (loss) before income tax	$	(155,529	)	$	(28,177	)
Tax expense (benefit) at the statutory tax rate		(32,661	)		(5,917	)
Tax effect of
Valuation allowance		32,661			5,917
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 July 31, 2025			For Three Months Ended July 31, 2024
Net profit (loss) before income tax	$	(173,744	)	$	–
Tax expense (benefit) at the statutory tax rate		(28,668	)		–
Tax effect of
Valuation allowance		–			–
Net operating loss tax assets deduction		–			–
Income tax expense (benefit)	$	(28,668	)	$	–

	For Nine Months Ended July 31, 2025		For Nine Months Ended July 31, 2024
Net profit (loss) before income tax	$	709,161	$	–
Tax expense (benefit) at the statutory tax rate		117,012		–
Tax effect of
Valuation allowance		–		–
Net operating loss tax assets deduction		–		–
Income tax expense (benefit)	$	117,012	$	–

Schedule of deferred tax assets

	July 31, 2025			October 31, 2024
Net Deferred Tax Asset Non-Current:
Net Operating Loss Carry-Forward	$	155,529		$	28,177
Effective tax rate		21.0%			21.0%
Expected Income Tax Benefit from NOL Carry-Forward		32,661			5,917
Less: Valuation Allowance		(32,661	)		(5,917	)
Deferred Tax Asset, Net of Valuation Allowance	$	–		$	–

Hong Kong

		July 31, 2025		October 31, 2024
Net Deferred Tax Asset Non-Current:
Net Operating Loss Carry-Forward	$	–	$	–
Effective tax rate		16.5%		–
Expected Income Tax Benefit from NOL Carry-Forward		–		–
Less: Valuation Allowance		–		–
Deferred Tax Asset, Net of Valuation Allowance	$	–	$	–