XML 14 R2.htm IDEA: XBRL DOCUMENT v3.25.4
CONSOLIDATED BALANCE SHEETS - USD ($)
Oct. 31, 2025
Oct. 31, 2024
Current Assets    
Cash and cash equivalents $ 16,610 $ 107,534
Merchant receivable 164,125 0
Related party receivable 5,121 0
Prepaid and other receivables 2,168 2,168
Inventories 802,159 0
Note receivable 238,143 0
Prepayment 47,512 0
Right-of-use asset 0 7,159
Total Current Assets 1,275,838 116,861
Non-Current Assets    
Rent deposits 24,356 0
Property and equipment, net 2,011 0
Right-of-use asset 73,438 0
Total Non-Current Assets 99,805 0
Total Assets 1,375,643 116,861
Current Liabilities    
Accounts payable 0 386
Due to - related party 51,382 0
Accrued liabilities 14,232 0
Deferred revenue 615,904 0
Taxation payable 91,049 0
Notes payable 5,403 0
Operating lease liability - short-term 62,657 7,159
Total Current Liabilities 840,627 7,545
Non-Current Liabilities    
Operating lease liability - long-term 10,781 0
Total Non-Current Liabilities 10,781 0
Total Liabilities 851,408 7,545
Stockholders' Equity    
Common stock, $0.0001 par value; 500,000,000 shares authorized; 12,000,000 shares and 12,000,000 shares issued and outstanding as of October 31, 2025 and October 31, 2024, respectively 1,200 1,200
Additional paid-in capital 139,300 139,300
Retained earnings/ (Accumulated deficit) 382,171 (31,184)
Accumulated other comprehensive loss 1,564 0
Total Stockholders’ Equity 524,235 109,316
Total Liabilities and Stockholders’ Equity $ 1,375,643 $ 116,861