v3.25.2
INCOME TAX
 12 Months Ended
Jul. 31, 2025
Income Tax Disclosure [Abstract]  
INCOME TAX

10. INCOME TAX

 

The loss from operation before income tax of the Company for the years ended July 31, 2025 and 2024 were comprised of the following: 

  

 

 

As of

July 31, 2025

(Audited)

  

As of

July 31, 2024

(Audited)

 
Tax jurisdictions from:          
– Local  $(17,299)  $(24,082)
           
Loss before income taxes  $(17,299)  $(24,082)

 

United States of America

 

The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of July 31, 2025, the operations in the United States of America incurred $75,195 of cumulative net operating losses (NOL’s) which can be carried forward to offset future taxable income, at the tax rate of 21%. The NOL carry forwards begin to expire in 2043, if unutilized. The Company has provided for a full valuation allowance of approximately $15,791 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

 

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of July 31, 2025 and 2024:

 

SCHEDULE OF AGGREGATE DEFERRED TAX ASSETS

   As of   As of 
   July 31, 2025   July 31, 2024 
Deferred tax assets:          
           
Net operating loss carryforwards          
– United States of America  $15,791   $12,158 
Less: valuation allowance   (15,791)   (12,158)
Deferred tax assets  $-   $- 

 

Management believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company provided for a full valuation allowance against its deferred tax assets of $15,791  as of July 31, 2025.