NOTE 7. CONCENTRATION RISK

For the three and nine months ended April 30, 2025, two customer accounted for 85% and three customers accounted for 84% of the Company’s total gross billing, respectively. For the three and nine months ended April 30, 2024, four customers accounted for 81% and 79%, respectively, of the Company’s total gross billing. As of April 30, 2025, the Company had $364,980 in outstanding receivables due from two customer. As of July 31, 2024, the Company had $573,530 in outstanding receivables due from two customers. Prepayments received from three customers, recorded as contract liabilities, accounted for 95% of total contract liabilities as of April 30, 2025, compared to prepayments from two customers, which represented 73% of total contract liabilities as of July 31, 2024.

For the three and nine months ended April 30, 2025, three contractors accounted for 71% and two contractors accounted for 52% of the Company’s total services acquisition. For the three and nine months ended April 30, 2024, one contractor accounted for 100% and 98%, respectively, of the Company’s total services acquisition. As of April 30, 2025 and July 31, 2024, the Company had $425,781 and $1,326,907 outstanding payables to two contractors, respectively. As of April 30, 2025 and July 31, 2024, advances made to two contractors amount of 82% and 70%, respectively, of the Company’s total advanced payments.