NOTE 3 - ACCOUNTS RECEIVABLE  

Accounts receivable from customers totaled $37,752 as of January 31, 2025 and $902 as of October 31, 2024. No bad debt allowance was provided as of January 31, 2025 and October 31, 2024.

Concentration of Accounts Receivable

Accounts receivable from customers accounting for 10% or more of total accounts receivable are as follows:

As of January 31, 2025, 75.47% of total accounts receivable was owed to the Company by Tutankhamen Project in the amount of $28,492.

As of January 31, 2025, 24.53% of total accounts receivable was owed to the Company by TOEI Co., Ltd in the amount of $9,260.

As of October 31, 2024, 100% of total accounts receivable was owed to the Company by Sanyukai Medical Corp in the amount of $902.