Accrued Expenses and Other Current Liabilities

6 Months Ended

12 Months Ended

Jan. 31, 2025

Jul. 31, 2024

TALENTEC SDN. BHD. [Member]

Accrued Expenses and Other Current Liabilities

6. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following:

	As of July 31,		As of January 31,
	2024		2025
			(Unaudited)
Non-trade creditors (1)	$	6,979	$	403,938
Payroll payable		26,893		45,759
Other tax payable (2)		34,431		42,082
Accrued expenses		110,725		29,396
Interest payable		3,088		2,987
Accrued expenses and other current liabilities	$	182,116	$	524,162

(1) The balance mainly represented payable to The Sire Group Ltd. amounted to US$369,340 as of January 31, 2025, reclassified from the amount due to a related party.

(2) Other tax payable mainly include the sales and service tax (“SST”) payable.

6. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following:

	As of July 31,
	2023		2024
Non-trade creditors	$	9,737	$	6,979
Accrued expenses		17,754		110,725
Payroll payable		48,138		26,893
Other tax payable(1)		23,955		34,431
Interest payable		3,627		3,088
Accrued expenses and other current liabilities	$	103,211	$	182,116

(1) Other tax payable mainly include the sales and service tax (“SST”) payable.