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Summary of significant accounting policies (Tables)
12 Months Ended
Jul. 31, 2025
Schedule of Currency Exchange Rates in Unaudited Consolidated Financial Statements

 

 

Schedule of Estimated Depreciation Rates

 

 

Schedule of Revenue Recognition

 

 

TALENTEC SDN. BHD. [Member]  
Schedule of Currency Exchange Rates in Unaudited Consolidated Financial Statements

The following table outlines the currency exchange rates that were used in creating the consolidated financial statements:

 

Balance sheet items, except for equity accounts  2024   2025 
   As of July 31, 
Balance sheet items, except for equity accounts  2024   2025 
US$ against RM   4.5885    4.2625 
US$ against SGD   1.3372    1.2977 

 

Items in the statements of operations and comprehensive income, and statements of cash flows  2024   2025 
   For the years ended July 31, 
Items in the statements of operations and comprehensive income, and statements of cash flows  2024   2025 
US$ against RM   4.7005    4.3612 
US$ against SGD   1.3491    1.3192 
Schedule of Estimated Depreciation Rates

 

Category  Rate 
Computer, terminals & peripherals   20%-40%
Furniture, fittings, office equipment & renovation   10%-20%
Schedule of Revenue Recognition

The following table disaggregates the Group’s revenue for the years ended July 31, 2024 and 2025:

 

   2024   2025 
   For the year ended July 31, 
   2024   2025 
Net revenues:          
Maintenance services  $902,821   $705,025 
Implementation services   833,886    1,007,440 
SaaS subscription fees   277,109    578,285 
Licensing   94,727    142,785 
Other   15,953    249,591 
Total  $2,124,496   $2,683,126 

 

The following table presents revenue classified by timing of revenue recognition for the years ended July 31, 2024 and 2025:

 

   2024   2025 
   For the years ended July 31, 
   2024   2025 
         
Point in time  $94,727   $142,785 
Over time   2,029,769    2,540,341 
Total  $2,124,496   $2,683,126