v3.25.2
SEGMENT REPORTING
 12 Months Ended
Jul. 31, 2025
Segment Reporting [Abstract]  
SEGMENT REPORTING

11. SEGMENT REPORTING

 

ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. The Company has single reportable segment based on business unit, financial services business and two reportable segments based on country, Malaysia and Hong Kong.

 

In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes.

 

         
   For the Year Ended July 31, 2025 
By Business Unit  Financial Services
Business  (Literacy Seminar)		   Total 
Revenue  $30,000   $30,000 
           
Cost of revenue   -    - 
General and administrative expenses   (47,299)   (47,299)
           
Loss from operations   (17,299)   (17,299)
           
Total assets  $19,570   $19,570 
Capital expenditure  $-   $- 

 

         
   For the Year Ended July 31, 2024 
By Business Unit  Financial Services
Business  (Literacy Seminar)		   Total 
Revenue  $25,000   $25,000 
           
Cost of revenue   -    - 
General and administrative expenses   (49,082)   (49,082)
           
Loss from operations   (24,082)   (24,082)
           
Total assets  $12,894   $12,894 
Capital expenditure  $-   $- 

 

             
   For the Year Ended July 31, 2025 
By Country  United States   Hong Kong   Total 
Revenue  $-   $30,000   $30,000 
                
Cost of revenue   -    -    - 
General and administrative expenses      -    (47,299)   (47,299)
                
Loss from operations   -    (17,299)   (17,299)
                
Total assets  $-   $19,570   $19,570 
Capital expenditure  $-   $-   $- 

  

             
   For the Year Ended July 31, 2024 
By Country  United States   Hong Kong   Total  
Revenue  $-   $25,000   $25,000 
                
Cost of revenue   -    -    - 
General and administrative expenses      -    (49,082)   (49,082)
                
Loss from operations   -    (24,082)   (24,082)
                
Total assets  $-   $12,894   $12,894 
Capital expenditure  $-   $-   $-