Income Taxes (Tables) - TALENTEC SDN. BHD. [Member]

12 Months Ended

Jul. 31, 2025

Schedule of Components of Income Before Income Taxes

The components of loss/income before income taxes were comprised of the following:

	For the years ended July 31,
	2024		2025
Tax jurisdictions from:
-Malaysia	$	145,017	$	260,353
-Singapore		8,210		(50,442	)
Income before income taxes	$	153,227	$	209,911

Schedule of Provision for Income Taxes

The provision for income taxes consisted of the following:

	For the years ended July 31,
	2024		2025
Current:
-Malaysia	$	-	$	-
-Singapore		-		-
Deferred:
-Malaysia		-		-
-Singapore		-		-
Income tax expense	$	-	$	-

Schedule of Reconciliation Actual Benefit of (provision For) Income Taxes

A reconciliation between the Group’s actual provision for income taxes at the Malaysian statutory rate is as follows:

	For the years ended July 31,
	2024			2025
Income before income tax expense	$	153,227		$	209,911
Income tax expense at the statutory rate of 17%		26,049			35,685
Tax effect of non-deductible expense		124			3,341
Tax effect of other temporary differences		1,094			(3,132	)
Unrecognized deferred tax assets		(25,871	)		8,575
Utilize prior year tax losses which not recorded deferred tax assets		(1,396	)		(44,469	)
Income taxes expense	$	-		$	-

Schedule of Deferred Tax Assets

Deferred tax assets have not been recognized in respect of the following items:

	For the years ended July 31,
	2024			2025
Deferred tax assets:
Net operating loss carry-forwards	$	189,010		$	146,561
Total deferred tax assets		189,010			146,561
Less: Valuation allowance		(189,010	)		(146,561	)
Total deferred tax assets, net	$	-		$	-

Schedule of Changes in Valuation Allowance

Changes in valuation allowance are as follows:

	For the years ended July 31,
	2024			2025
Balance at the beginning of the year	$	242,146		$	189,010
Additions		(1,396	)		8,575
Utilization		(47,446	)		(59,233	)
Foreign exchange effect		(4,294	)		8,208
Balance at the end of the year	$	189,010		$	146,561