v3.25.1
CONCENTRATION OF RISK (Tables)
 9 Months Ended
Apr. 30, 2025
Risks and Uncertainties [Abstract]  
SCHEDULE OF CONCENTRATION OF RISK

The Company is exposed to the following concentrations of risk:

 

(a) Major customers

 

For the three months ended April 30, 2025 and 2024, the customer who accounted for 10% or more of the Company’s sales and its outstanding receivable balance at period-end.

 

   Three months ended April 30 
   2025   2024   2025   2024   2025   2024 
   Revenue   Percentage of Revenue   Trade Receivable 
Customer A  $5,859   $72,124    3%   51%  $-   $67,989 
Customer  B   -    57,514    -    41%   -    3,995 
Customer C   210,510    -    92%   -    -    - 
   $216,369   $129,638    95%   92%  $-   $71,984 

 

For the nine months ended April 30, 2025 and 2024, the customers who accounted for 10% or more of the Company’s sales and its outstanding receivable balance at period-end are presented as follows:

 

   Nine months ended April 30 
   2025   2024   2025   2024   2025   2024 
   Revenue   Percentage of Revenue   Trade Receivable 
Customer  A  $14,785   $599,704    5%   56%  $-   $67,989 
Customer  B   8,580    460,211    3%   43%   8,775    3,995 
Customer C   247,761    -    77%   -    -    - 
   $271,126   $1,059,915    85%   99%  $8,775   $71,984 

 

(b) Major vendors

 

For the three months ended April 30, 2025 and 2024, the vendors who accounted for 10% or more of the Company’s purchases and its outstanding payable balance at period-end are presented as follows:

 

   Three months ended April 30 
   2025   2024   2025   2024   2025   2024 
   Cost of Revenue   Percentage of Cost of Revenue   Trade Payable 
Vendor  A  $-   $51,008    -    19%  $-   $905 
Vendor  B   -    47,460    -    18%   -    12,968 
Vendor  C   -    83,225    -    31%   -    - 
Vendor  D   -    31,579    -    12%   -    - 
Vendor E   31,593    -    16%   -    14,551    - 
Vendor F   22,801    -    12%   -    22,516    - 
   $54,394   $213,272    28%   80%  $37,067   $13,873 

 

For the nine months ended April 30, 2025 and 2024, the vendors who accounted for 10% or more of the Company’s purchases and its outstanding payable balance at period-end are presented as follows:

 

   Nine months ended April 30 
   2025   2024   2025   2024   2025   2024 
   Cost of Revenue   Percentage of Cost of Revenue   Trade Payable 
Vendor  A  $-   $128,807    -    11%  $-   $905 
Vendor  B   -    131,048    -    11%   -    20,966 
Vendor E   34,200    -    12%   -    14,551    - 
Vendor F   24,692    -    8%   -    22,516    - 
   $58,892   $259,855    20%   22%  $37,067   $21,871