INCOME TAX (Tables)

12 Months Ended

Jul. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of income tax expense

	2025			2024
Current:
Federal	$	—		$	—
Deferred taxes (benefit):
Federal		(27,000	)		(90,000	)
State		(32,000	)		(47,000	)
Income tax provision (benefit)	$	(59,000	)	$	(137,000	)

Schedule of federal statutory tax rate to pre-tax income

	2025			2024
Loss before income taxes	$	(195,240	)	$	(543,568	)
Other-net		1,250			(15,521	)
Adjusted pre-tax loss	$	(193,990	)	$	(559,089	)
Statutory rate		21.00	%		21.00	%
Income tax provision (benefit) at statutory rate	$	(40,738	)	$	(117,409	)
State deferred income taxes (benefit)		(32,000	)		(47,000	)
Other-net		13,738			27,409
Income tax provision (benefit)	$	(59,000	)	$	(137,000	)

Schedule of deferred tax assets and liabilities

	2025				2024
	Deferred Tax Assets		Deferred Tax Liabilities		Deferred Tax Assets		Deferred Tax Liabilities
Rental income received in advance	$	307,589	$	—	$	180,818	$	—
Operating lease liabilities		6,652,796		—		7,005,732		—
Federal net operating loss carryforward		2,349,275		—		2,136,250		—
State net operating loss carryforward		1,090,007		—		954,564		—
Unbilled receivables		—		992,766		—		839,286
Property and equipment		—		6,057,908		—		5,569,384
Unrealized loss on marketable securities		—		—		—		—
Operating lease right-of-use assets		—		7,408,326		—		7,990,330
Other		25,333		—		28,636		—
	$	10,425,000	$	14,459,000	$	10,306,000	$	14,399,000
Net deferred tax liability			$	4,034,000			$	4,093,000

Schedule of components of the deferred tax provision (benefit)

	2025			2024
Book depreciation exceeding tax depreciation	$	487,700		$	504,386
Reserve for bad debts		5,673			61,355
Lease expense per book in excess of cash paid		(229,069	)		(233,818	)
Federal net operating loss carryforward		(213,025	)		(206,360	)
State net operating loss carryforward		(135,443	)		(124,894	)
Rental income received in advance		(126,771	)		(29,954	)
Unbilled receivables		153,480			109,911
Other		(1,545	)		(217,626	)
	$	(59,000	)	$	(137,000	)