v3.25.4
INCOME TAXES (Tables)
6 Months Ended
Jan. 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of components of the provision for income taxes
        
   For the six months ended 
  

January 31,

2026

  

January 31,

2025

 
         
Current Hong Kong  $   $6,891 
Deferred Hong Kong        
Provision for income taxes  $   $6,891 
Schedule of Hong Kong effective tax rate
        
   For the six months ended 
  

January 31,

2026

  

January 31,

2025

 
         
United States statutory tax rate   21.0%   21.0%
Foreign tax rate differential – Hong Kong (including two-tier regime)   (1.2)%   1.0%
Change in valuation allowance   (19.8)%   (25.5)%
Effective tax rate   %    (3.5)%
Schedule of deferred tax assets
        
   As of 
  

January 31,

2026

  

July 31,

2025

 
         
Net operating loss carryforwards  $942,975   $807,016 
Warrants not excised   33,267    33,267 
Allowance for deferred tax assets   (976,242)   (840,283)
Deferred tax assets, net  $   $