Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Jul. 31, 2025

TALENTEC SDN. BHD. [Member]

Schedule of Accounts Payable and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:

	As of July 31,
	2024		2025
Non-trade creditors(1)	$	6,979	$	501,795
Accrued expenses		110,725		28,262
Payroll payable		26,893		31,931
Other tax payable(2)		34,431		38,634
Interest payable		3,088		2,882
Accrued expenses and other current liabilities	$	182,116	$	603,504

(1)	The balance mainly represented payable to The Sire Group Ltd. amounted to US$377,317 as of July 31, 2025, which was reclassified from the amount due to a related party.
(2)	Other tax payable mainly include the sales and service tax (“SST”) payable.