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SHAREHOLDERS’ EQUITY
12 Months Ended
Jul. 31, 2025
Equity [Abstract]  
SHAREHOLDERS’ EQUITY

8. SHAREHOLDERS’ EQUITY

 

The Company has 75,000,000 shares of common stock authorized.

 

During the year ended July 31, 2024, the Company issued an aggregated of 200,000 shares of its common stock at $0.025 per share for aggregate gross proceeds of $5,000. The Company also issued an aggregated of 520,000 shares of its common stock at $0.025  per share for two service providers for consideration  of $13,000.

 

On March 24, 2025, a Stock Purchase Agreement was entered into between TOPP Holdings Group Ltd (the “Seller”), whose controlling person is Yunyuan Chen, and Shiyong Zhao (the “Purchaser”), wherein the Purchaser purchased 2,640,000 shares of Common Shares from the Seller, par value $0.001 per share (the “Shares”), of Birdie Win Corporation, a Nevada corporation (the “Company”). As a result, the Purchaser became an approximately 44.6% holder of the voting rights of the issued and outstanding shares of the Company, on a fully-diluted basis.

 

During the year ended July 31, 2025, the Company issued an aggregated of 960,000 shares of its common stock at $0.025 per share, totaling $24,000, as consideration for consulting services provided by three newly appointed directors, Shiyong Zhao, Yidong Bao, and Fengjun Wang.  Of this amount, $960, representing the par value of $0.001 per share, was classified as common stock, and the remaining $23,040 was recorded as Additional Paid-In Capital.

 

During the year ended July 31, 2025, Additional Paid-In Capital increased by $7,965, reflecting the forgiveness of related-party loans by a former director - Mr. Zonghan Wu and the Company’s Chief Financial Officer - Ms. Yunyuan Chen. 

 

As of July 31, 2025, the Company has 6,720,000 shares of common stock issued and outstanding. There are no shares of preferred stock authorized.