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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Jul. 31, 2025
Jul. 31, 2024
Jul. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:      
Net income $ 3,828,563 $ 5,977,639 $ 3,398,384
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation and amortization 2,673,255 2,067,706 779,368
Impairment of advance to game developers 3,147,411 401,451 2,457,900
Impairment of prepaid royalties 483,149 831,624
Impairment of investments in films and television programs 46,453
Amortization of right-of-use asset 2,455,211 1,634,833 1,369,188
Loss from termination of operating lease agreement 33,055
(Gain)/Losses from disposal of property, equipment and software 21,332 (19,931)
Foreign currency exchange (gain) loss 450,964 (742,819)
Deferred income tax expenses 507,034 1,734,765 1,811,466
Changes in operating assets and liabilities:      
Accounts receivable, net (33,896) 12,495 27,836
Prepaid expenses and other current asset, net (630,207) (1,536,692) 2,462,046
Advance to game developers, net (3,946,469) (4,559,682) (7,565,487)
Prepaid royalties, net (2,024,883) (2,105,413) (1,938,905)
Other non-current assets (80,476) 374,397 (280,676)
Accounts payable (939,611) (811,959) 1,130,431
Accrued advertising expenses (2,948,326) 931,036 77,822
Tax payable (518,420) 149,583 253,613
Accrued expenses and other current liabilities 87,188 (13,896) (1,002,834)
Operating Lease liabilities (2,501,114) (1,898,561) (1,250,884)
Amount to related parties 47,615 (53,758) (1,741)
Net cash provided by operating activities 111,375 1,587,647 2,559,151
Purchase of property and equipment (584,668) (710,457) (134,788)
Obtaining right-of-use assets in exchange for operating lease liabilities 5,129,642 1,685,257 30,184
Proceeds from disposal of property and equipment 28,109 106,374 231,514
Derecognition of right-of-use assets and lease liabilities related to terminated lease agreement 516,625
Investments in films and television programs (258,882) (569,647) (581,962)
Purchase of intangible asset (9,947)
Advances to third-party loan (410,000)
Proceeds from due from related parties 55,351
Net cash used in investing activities (1,180,037) (1,173,730) (485,236)
CASH FLOWS FROM FINANCING ACTIVITIES      
Proceeds from shareholder’s contribution 22,202
Deferred offering cost (1,134,538)
Net cash used in financing activities (1,112,336)
Effect of exchange rate changes (44,017) (812,504) (998,138)
Net change in cash, cash equivalents and restricted cash (2,225,015) (398,587) 1,075,777
Cash, cash equivalents and restricted cash, beginning of the year 14,594,265 14,992,852 13,917,075
Cash, cash equivalents and cash equivalents, end of the year 12,369,250 14,594,265 14,992,852
Cash, cash equivalent and restricted cash, end of the year 12,369,250 14,594,265 14,992,852
Less: restricted cash, end of the year 160,620 133,014 140,683
Cash and cash equivalent, end of the year 12,208,630 14,461,251 14,852,170
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:      
Cash paid for income tax 4,527 6,928 1,924
Cash paid for operating leases 2,602,143 1,969,440 1,314,835
Supplemental disclosures of non-cash activities:      
Purchase of property and equipment (584,668) (710,457) (134,788)
Obtaining right-of-use assets in exchange for operating lease liabilities 5,129,642 1,685,257 30,184
Proceeds from disposal of property and equipment 28,109 106,374 231,514
Derecognition of right-of-use assets and lease liabilities related to terminated lease agreement 516,625
Investments in films and television programs (258,882) (569,647) (581,962)
Purchase of intangible asset (9,947)
Advances to third-party loan (410,000)
Proceeds from due from related parties 55,351
Net cash used in investing activities $ (1,180,037) $ (1,173,730) $ (485,236)