| Schedule of balances sheet |
| Schedule of balances sheet | |
| | | |
| | |
| | |
January 31, | | |
July 31, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| ASSETS | |
| | | |
| | |
| Cash | |
$ | 294,584 | | |
$ | 2,177,414 | |
| Prepaid expense | |
| 117,699 | | |
| 39,373 | |
| Receivable from subsidiaries | |
| 1,847,584 | | |
| 497,584 | |
| Investment in subsidiaries | |
| 2,192,177 | | |
| 288,614 | |
| Total Assets | |
$ | 2,604,460 | | |
$ | 3,002,985 | |
| | |
| | | |
| | |
| LIABILITIES | |
| | | |
| | |
| Accounts payable and other accrued liabilities | |
$ | 150 | | |
$ | 18,679 | |
| Due to related parties | |
| – | | |
| – | |
| Total liabilities | |
| 150 | | |
| 18,679 | |
| | |
| | | |
| | |
| Stockholders’ equity | |
| | | |
| | |
| Series A Preferred stock, $0.0001 par value; 80,000 shares authorized; no shares issued and outstanding as of January 31, 2026 and July 31, 2025 | |
| – | | |
| – | |
| Series B Preferred stock, $0.0001 par value; 80,000 shares authorized; 0 and 80,000 shares issued and outstanding as of January 31, 2026 and July 31, 2025, respectively | |
| – | | |
| 8 | |
| Undesignated preferred stock, $0.0001 par value; 19,920,000 shares authorized; no shares issued and outstanding | |
| – | | |
| – | |
| Common stock, $0.0001 par value, 100,000,000 shares authorized; 25,331,803 and 16,531,803 shares issued and outstanding as of January 31, 2026 and July 31, 2025, respectively | |
| 2,533 | | |
| 1,653 | |
| Additional paid-in capital | |
| 6,132,633 | | |
| 5,845,505 | |
| Accumulated deficit | |
| (3,530,856 | ) | |
| (2,862,860 | ) |
| Total stockholders’ equity | |
| 2,604,310 | | |
| 2,984,306 | |
| | |
| | | |
| | |
| Total Liabilities and Stockholders’ Equity | |
$ | 2,604,460 | | |
$ | 3,002,985 | |
|
| Schedule of statement of operations |
| Schedule of statement of operations | |
| | |
| |
| | |
For the six months ended January 31, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| EXPENSE: | |
| | |
| |
| General and administrative | |
$ | (501,565 | ) | |
$ | (265,185 | ) |
| Selling and marketing | |
| (4,410 | ) | |
| – | |
| | |
| | | |
| | |
| OTHER INCOME | |
| | | |
| | |
| (Loss) gain from investment in subsidiaries | |
| (162,021 | ) | |
| 31,387 | |
| Other income (expense) net | |
| – | | |
| 27,391 | |
| Total other (expense) income | |
| (162,021 | ) | |
| 58,778 | |
| | |
| | | |
| | |
| Net (loss) | |
$ | (667,996 | ) | |
$ | (206,407 | ) |
|
| Schedule of statement of cash flow |
| Schedule of statement of cash flow | |
| | |
| |
| | |
For the six months ended January 31, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| Cash flows from operating activities: | |
| | |
| |
| Net (loss) | |
$ | (667,996 | ) | |
$ | (206,407 | ) |
| Adjustments to reconcile net income to net cash used in operating activities: | |
| | | |
| | |
| Share of (gain) from investment in subsidiaries | |
| 162,021 | | |
| (31,387 | ) |
| Change in operating assets and liabilities: | |
| | | |
| | |
| Prepaid expense and other assets | |
| (8,326 | ) | |
| (3,625 | ) |
| Accounts payable and other accrued liabilities | |
| (18,529 | ) | |
| 112,799 | |
| Net cash (used in) operating activities | |
| (532,830 | ) | |
| (128,620 | ) |
| | |
| | | |
| | |
| Cash flows from financing activities: | |
| | | |
| | |
| Operating proceeds from subsidiaries | |
| – | | |
| 200,000 | |
| Repayment of working capital advance to subsidiary | |
| (1,350,000 | ) | |
| – | |
| Deferred offering costs incurred | |
| – | | |
| (74,125 | ) |
| Net cash (used in) provided by financing activities | |
| (1,350,000 | ) | |
| 125,875 | |
| | |
| | | |
| | |
| Net (decrease) in cash and cash equivalents | |
| (1,882,830 | ) | |
| (2,745 | ) |
| Cash and cash equivalents at beginning | |
| 2,177,414 | | |
| 14,621 | |
| Cash and cash equivalents at ending | |
$ | 294,584 | | |
$ | 11,876 | |
|