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ENTERPRISE-WIDE DISCLOSURE
 6 Months Ended
Jan. 31, 2026
Segment Reporting [Abstract]  
ENTERPRISE-WIDE DISCLOSURE

NOTE 10 — ENTERPRISE-WIDE DISCLOSURE

 

The Company follows ASC 280, Segment Reporting, which requires companies to disclose segment data based on how management makes decisions about allocating resources to each segment and evaluates their performances. The Company’s chief operating decision-makers (i.e., the Company’s chief executive officer and his direct assistants, including the Company’s chief financial officer) review financial information presented on a consolidated basis, accompanied by disaggregated information about revenues, cost of revenues, and gross profit by business lines and by regions (Hong Kong, China, Japan and Singapore) for purposes of allocating resources and evaluating financial performance. There are no segment managers who are held accountable for operations, operating results and plans for levels or components below the consolidated unit level. Based on qualitative and quantitative criteria established by ASC 280, the Company considers itself to be operating within one reportable segment.

 

Disaggregated information of revenues by business lines are as follows:

 

Based on qualitative and quantitative criteria established by ASC 280, the Company considers itself to be operating within one reportable segment.

                
   For the three months ended   For the six months ended 
   January 31,   January 31, 
   2026   2025   2026   2025 
   (Unaudited)   (Unaudited) 
Electronic Device Hardware Components Sales  $–   $–   $–   $– 
Software and Website Development Services   –    –    –    – 
Software Maintenance and Business Promotion Services   –    –    –    – 
Business Consulting Services   37,469    9,120    134,350    230,367 
Global Logistics Services   2,531,360    2,070,083    5,747,241    4,829,776 
Sale of Minerals   1,315,855    –    1,821,320    – 
Total revenues  $3,884,684   $2,079,203   $7,702,911   $5,060,143 

 

Disaggregated information of revenues by regions are as follows:

                
   For the three months ended   For the six months ended 
   January 31,   January 31, 
   2026   2025   2026   2025 
   (Unaudited)   (Unaudited) 
Hong Kong  $2,117,818   $1,997,203   $4,953,931   $4,573,373 
China   1,335,066    –    1,335,066    166,770 
Japan   28,606    82,000    182,635    320,000 
Singapore   403,194    –    1,231,279    1,250 
Total revenues  $3,884,684   $2,079,203   $7,702,911   $5,060,143