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ENTERPRISE-WIDE DISCLOSURE
 9 Months Ended
Apr. 30, 2025
Segment Reporting [Abstract]  
ENTERPRISE-WIDE DISCLOSURE

NOTE 10 — ENTERPRISE-WIDE DISCLOSURE

 

The Company follows ASC 280, Segment Reporting, which requires companies to disclose segment data based on how management makes decisions about allocating resources to each segment and evaluates their performances. The Company’s chief operating decision-makers (i.e., the Company’s chief executive officer and his direct assistants, including the Company’s chief financial officer) review financial information presented on a consolidated basis, accompanied by disaggregated information about revenues, cost of revenues, and gross profit by business lines and by regions (Hong Kong, Vietnam, Japan and Singapore) for purposes of allocating resources and evaluating financial performance. There are no segment managers who are held accountable for operations, operating results and plans for levels or components below the consolidated unit level. Based on qualitative and quantitative criteria established by ASC 280, the Company considers itself to be operating within one reportable segment.

 


Disaggregated information of revenues by business lines are as follows:

                
   For the three months ended   For the nine months ended 
   April 30,   April 30, 
   2025   2024   2025   2024 
   (Unaudited)   (Unaudited) 
Electronic Device Hardware Components Sales  $–   $–   $–   $103,382 
Software and Website Development Services   –    –    –    19,230 
Software Maintenance and Business Promotion Services   –    –    –    29,276 
Business Consulting Services   46,223    18,472    276,590    86,584 
Global Logistics Services   1,901,992    1,921,874    6,731,768    5,922,650 
Total revenues  $1,948,215   $1,940,346   $7,008,358   $6,161,122 

 

Disaggregated information of revenues by regions are as follows:

                
   For the three months ended   For the nine months ended 
   April 30,   April 30, 
   2025   2024   2025   2024 
   (Unaudited)   (Unaudited) 
Hong Kong  $1,682,962   $1,478,654   $6,256,336   $4,681,105 
Vietnam   265,253    143,692    585,252    855,917 
Japan   –    318,000    166,770    622,850 
Singapore   –    –    –    1,250 
Total revenues  $1,948,215   $1,940,346   $7,008,358   $6,161,122