v3.25.4
INCOME TAX (Tables)
 6 Months Ended
Jan. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF OPERATION BEFORE INCOME TAXES

The income/(loss) from operation before income taxes of the Company for the six months ended January 31, 2026 and 2025 were comprised of the following:

 

         
   For the six months ended
January 31		 
   2026   2025 
Tax jurisdictions from:          
– Local  $(16,524)  $ 821 
           
Loss before income taxes  $(16,524)  $821 
SCHEDULE OF AGGREGATE DEFERRED TAX ASSETS

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of January 31, 2026 and July 31, 2025:

 

   As of   As of 
   January 31, 2026   July 31, 2025 
Deferred tax assets:          
           
Net operating loss carryforwards          
– United States of America  $19,261   $15,791 
Less: valuation allowance   (19,261)   (15,791)
Deferred tax assets  $-   $-