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Accounts Receivable, Net
 12 Months Ended
Jul. 31, 2025
TALENTEC SDN. BHD. [Member]  
Accounts Receivable, Net

 

 

3. ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net consisted of the following:

 

Schedule of Accounts Receivable 

       
   As of July 31, 
   2024   2025 
Accounts receivable  $412,359   $300,871 
Less: Allowance for credit loss   (125,035)   (133,718)
Accounts receivable, net  $287,324   $167,153 

 

Movement of allowance for credit loss was as follows:

 

 Schedule of Allowance for Credit Loss

       
   For the years ended July 31, 
   2024   2025 
Balance at beginning of the year  $107,013   $125,035 
Additions   19,494    - 
Reversal   -    (861)
Foreign exchange differences   (1,472)   9,544 
Balance at end of the year  $125,035   $133,718 

 

The allowance of credit loss was US$19,494 and the reversal of credit loss was US$861 for the years ended July 31, 2024 and 2025, respectively.

 

 

TALENTEC SDN. BHD.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEARS ENDED JULY 31, 2024 AND 2025

(In U.S. dollars, except for share data, or otherwise noted)