NOTE 5. ADVANCE TO CONTRACTOR AND CONTRACT LIABILITIES

In the advertisement placement services, the Company makes prepayments to the downstream agents or the media platforms (“contractor”) and receives advance payments from the customers. As of April 30, 2025 and July 31, 2024, the Company’s balance sheets reflect $912,733 and $2,422,392, respectively, in prepayments to contractors, categorized as “Advance to contractor” and $252,808 and $1,315,189, respectively, in customer advance payments, recorded under “Contract Liabilities”.