Accounts Receivable, Net (Tables) - TALENTEC SDN. BHD. [Member]

6 Months Ended

12 Months Ended

Jan. 31, 2025

Jul. 31, 2024

Schedule of Accounts Receivable

Accounts receivable, net consisted of the following:

	As of July 31,			As of January 31,
	2024			2025
				(Unaudited)
Accounts receivable	$	412,359		$	464,580
Less: Allowance for doubtful accounts		(125,035	)		(127,929	)
Accounts receivable, net	$	287,324		$	336,651

Accounts receivable, net consisted of the following:

	As of July 31,
	2023			2024
Accounts receivable	$	300,257		$	412,359
Less: Allowance for doubtful accounts		(107,013	)		(125,035	)
Accounts receivable, net	$	193,245		$	287,324

Schedule of Allowance for Credit Loss

Movement of allowance for doubtful accounts was as follows:

	For the years ended July 31,			For the six months ended January 31,
	2024			2025
				(Unaudited)
Balance at beginning of the year/period	$	107,013		$	125,035
Additions		19,494			-
Reversal		-			(856	)
Foreign exchange differences		(1,472	)		3,750
Balance at end of the year/period	$	125,035		$	127,929

Movement of allowance for doubtful accounts was as follows:

	For the years ended July 31,
	2023			2024
Balance at beginning of the year	$	108,347		$	107,013
Additions		-			19,494
Foreign exchange differences		(1,334	)		(1,472	)
Balance at end of the year	$	107,013		$	125,035